Ledger

Git Source

Inherits: Ownable

A ledger contract representing a subledger in a general ledger system.

Supports double-entry accounting with role-based access control.

State Variables

category

Category public category;

nextAccountId

uint256 public nextAccountId = 1;

nextEntryId

uint256 public nextEntryId = 1;

name

string public name;

accounts

mapping(uint256 => Account) public accounts;

childAccounts

mapping(uint256 => uint256[]) public childAccounts;

entries

mapping(uint256 => Entry) public entries;

accountBalances

mapping(uint256 => int256) public accountBalances;

ledgerManager

address public ledgerManager;

accountants

mapping(address => bool) public accountants;

auditors

mapping(address => bool) public auditors;

Functions

onlyAccountantOrOwner

modifier onlyAccountantOrOwner();

onlyAuditorOrOwner

modifier onlyAuditorOrOwner();

constructor

constructor(address _ledgerManager, string memory _name, Category _category, address _owner, address _accountant)
    Ownable(_owner);

createAccount

Create a new account in the ledger.

function createAccount(uint256 _parentAccountId, string memory _name) public onlyAccountantOrOwner returns (uint256);

Parameters

Name	Type	Description
_parentAccountId	uint256	The ID of the parent account.
_name	string	The name of the account.

Returns

Name	Type	Description
<none>	uint256	accountId The ID of the newly created account.

createEntry

Record a new ledger entry.

function createEntry(uint256 accountId, int256 amount, uint256 transactionId)
    public
    onlyAccountantOrOwner
    returns (uint256);

Parameters

Name	Type	Description
accountId	uint256	The ID of the account to which the entry is posted.
amount	int256	The amount of the entry.
transactionId	uint256	The ID of the transaction that the entry is part of.

Returns

Name	Type	Description
<none>	uint256	The ID of the newly created entry.

getAccountBalance

Get the balance of an account.

function getAccountBalance(uint256 accountId) public view returns (int256 balance);

Parameters

Name	Type	Description
accountId	uint256	The ID of the account.

Returns

Name	Type	Description
balance	int256	The current balance of the account.

addAccountant

Add an accountant.

function addAccountant(address _accountant) public onlyOwner;

Parameters

Name	Type	Description
_accountant	address	The address of the accountant.

removeAccountant

Remove an accountant.

function removeAccountant(address _accountant) public onlyOwner;

Parameters

Name	Type	Description
_accountant	address	The address of the accountant.

addAuditor

Add an auditor.

function addAuditor(address _auditor) public onlyOwner;

Parameters

Name	Type	Description
_auditor	address	The address of the auditor.

removeAuditor

Remove an auditor.

function removeAuditor(address _auditor) public onlyOwner;

Parameters

Name	Type	Description
_auditor	address	The address of the auditor.

isDebitNormal

function isDebitNormal() public view returns (bool isDebit);

isCreditNormal

function isCreditNormal() public view returns (bool isCredit);

disableAccount

Disable an account, can only be done if the account balance is zero.

function disableAccount(uint256 accountId) public onlyAccountantOrOwner;

Parameters

Name	Type	Description
accountId	uint256	The ID of the account to disable.

enableAccount

Enable a previously disabled account.

function enableAccount(uint256 accountId) public onlyAccountantOrOwner;

Parameters

Name	Type	Description
accountId	uint256	The ID of the account to enable.

Events

AccountCreated

event AccountCreated(uint256 accountId, uint256 parentAccountId, string name);

EntryCreated

event EntryCreated(
    uint256 entryId, uint256 accountId, uint256 amount, bool isDebit, EntryStatus status, uint256 transactionId
);

AccountantAdded

event AccountantAdded(address accountant);

AccountantRemoved

event AccountantRemoved(address accountant);

AuditorAdded

event AuditorAdded(address auditor);

AuditorRemoved

event AuditorRemoved(address auditor);

AccountDisabled

event AccountDisabled(uint256 accountId);

AccountEnabled

event AccountEnabled(uint256 accountId);

Structs

Account

struct Account {
    uint256 parentAccountId;
    uint256 accountId;
    string name;
    bool active;
}

Entry

struct Entry {
    uint256 entryId;
    address ledgerId;
    uint256 accountId;
    int256 amount;
    EntryStatus status;
}

Enums

EntryStatus

enum EntryStatus {
    Pending,
    Posted,
    Archived
}

Category

enum Category {
    GL,
    Asset,
    Liability,
    Equity,
    Revenue,
    Expense
}