Ukrainian Accounting Module (ua-accounting)
Ukrainian double-entry accounting system based on НП(С)БО standards and Наказ МФУ №291 chart of accounts.
Core Entities
| Entity | Description |
|---|---|
| account | Chart of Accounts (План рахунків) — Ukrainian standard, Classes 0-9 |
| accounting_period | Monthly accounting periods with Open/Closed/Locked workflow |
| journal_entry | Central accounting document with auto-numbering |
| journal_entry_line | Double-entry posting lines (Debit/Credit/Amount) |
| tax_rate | Ukrainian tax rates (ПДВ, ПДФО, ВЗ, ЄСВ) |
| tax_invoice | Tax invoices (Податкові накладні) — Issued/Received |
| tax_invoice_line | Tax invoice line items with VAT calculation |
| balance_register | Materialized balance register (ОСВ) — opening/turnover/closing per account per period |
Key Features
- Double-entry bookkeeping with balance validation
- Balance Register — materialized account balances updated on post/reverse (replaces 1C accumulation register concept)
- Ukrainian Chart of Accounts — ~55 standard accounts per Наказ МФУ №291
- Tax invoices (Податкові накладні) with VAT calculation
- Period management with closing workflow and balance carry-forward
- Multi-currency support on journal entry lines
- Reversal (сторно) with automatic balance register adjustment
- Trial Balance report (Оборотно-сальдова відомість)
- Account Analysis report (Аналіз рахунку)
Actions
| Action | Entity | Description |
|---|---|---|
| Post Entry | journal_entry | Validate balance, update register, mark Posted |
| Reverse Entry | journal_entry | Create сторно entry, reverse register |
| Create Tax Invoice | journal_entry | Generate ПН from posted entry |
| Close Period | accounting_period | Validate, carry balances, close |
Dependencies
admin >= 0.0.1
Installation
docker/cli.sh module install --code <tenant> --path modules/ua-accounting