Workflow Playbook

Ledger Governance and Reconciliation

ERP-grade control model for customer and supplier ledgers, event taxonomy, and reconciliation checks.

Audience: Finance managers, auditors, and ERP owners.

Collections and Responsibilities

Customer Ledger

customerBalance

Receivables movement ledger for opening balance, invoices, payments, and reversals.

Supplier Ledger

supplierBalance

Payables movement ledger for purchase and supplier payment events.

customers / supplier

Master balance snapshots updated by ledger posting logic.

Step 1
Step 1: Business transaction posts movement
Sales and purchases create ledger movements that adjust running balances.
Step 2
Step 2: Settlements reduce outstanding balances
Customer and supplier payments post opposite-direction events against debt.
Step 3
Step 3: Reversals preserve audit trail
Corrections are recorded as explicit reversal events instead of silent balance rewrites.
Step 4
Step 4: Reconcile with running balance chain
Use event chronology and runningBalance to verify closing balances.

Field	Requirement	Behavior
Event event	Auto / System	Event taxonomy identifies movement reason (invoice, purchase_update, payment_reversal, etc.).
Amount amount	Required	Signed amount representing debt increase/decrease.
Reference reference	Optional	Human-readable explanation or source reference.
Date date	Required	Transaction timeline field used in audit and aging.
Running Balance runningBalance	Auto / System	Balance after each movement, used for traceable reconciliation.
Manual Ledger Edits manual create/update on ledger collections	Auto / System	Blocked by design to protect accounting integrity.

If this happens

Sale created or updated total changes

Customer ledger receives invoice or invoice_update event and customer balance is adjusted.

Timing: Sales afterChange hooks.

If this happens

Purchase posted / updated / reversed

Supplier ledger writes purchase family events and updates supplier balance chain.

Timing: Purchase hooks and supplier ledger services.

If this happens

Payment deletion happens

Reversal event is posted so audit trail remains complete.

Timing: afterDelete payment hooks.

Master balances are updated by ledger posting logic, not by manual direct entry.
Event history preserves who/what/when for compliance and investigations.

Run periodic control equation: opening + movements - settlements = closing.
Require reason notes and approvals for any reversal action in production.
Do not bypass ledger collections for quick fixes; post proper adjustment events.