rzyfront/vendix-accounting-rules

Vendix Accounting Rules

Purpose

Use this skill to decide which PUC account is affected and whether the amount is debit or credit. Use vendix-auto-entries for the technical event/listener/service workflow.

Core Rule

Every journal entry must balance:

sum(debit_amount) === sum(credit_amount)

Vendix validation tolerates differences up to 0.001.

Account Nature

| Class | Meaning | Normal balance | Increases with | | --- | --- | --- | --- | | 1 | Assets | Debit | Debit | | 2 | Liabilities | Credit | Credit | | 3 | Equity | Credit | Credit | | 4 | Revenue | Credit | Credit | | 5 | Expenses | Debit | Debit | | 6 | Cost of sales | Debit | Debit | | 7 | Production costs | Debit | Debit |

Practical rule: receiving money/inventory is usually debit; owing money is credit; spending is debit; selling is credit.

Common PUC Accounts In Vendix

| Code | Use | | --- | --- | | 1105 | Cash | | 1110 | Bank / cards / Wompi / PSE / Nequi | | 1305 | Accounts receivable / customers | | 1435 | Merchandise inventory | | 1450 | Employee advances | | 1520 | Property, plant and equipment | | 1592 | Accumulated depreciation | | 2205 | Suppliers / accounts payable | | 2335 | Costs and expenses payable / partner commissions | | 2365 | Withholding tax | | 2370 | Payroll withholdings and contributions | | 2380 | Pension payable | | 2408 | VAT payable | | 2505 | Salaries payable | | 2610 | Severance provision | | 2615 | Severance interest provision | | 2620 | Vacation provision | | 2625 | Service bonus provision | | 2805 | Customer advances / wallet / layaway | | 4135 | Sales revenue | | 4175 | Sales returns / contra revenue | | 4245 | Gain on asset sale | | 4295 | Miscellaneous income / cash overage | | 5105 | Administrative payroll expense | | 5110 | Employer social security/parafiscal expense | | 5195 | General expenses | | 5199 | Provisions / depreciation expense | | 5205 | Sales payroll expense | | 5295 | Inventory shrinkage / commissions / shortages | | 5310 | Loss on disposal | | 6135 | Cost of goods sold | | 7205 | Direct labor |

Common Entries

• Invoice validated: DR 1305, CR 4135, CR 2408.
• Payment received with invoice: DR 1105/1110, CR 1305.
• Direct POS payment: DR 1105/1110, CR 4135, CR 2408.
• Credit sale: DR 1305, CR 4135, CR 2408.
• Expense approved: DR expense, CR 2205.
• Expense paid: DR 2205, CR cash/bank.
• Purchase received: DR 1435, CR 2205.
• COGS/order completed: DR 6135, CR 1435.
• Refund: DR revenue/VAT reversal, CR cash/bank.
• Inventory shrinkage: DR 5295, CR 1435.
• Inventory surplus: DR 1435, CR 5295.
• Wallet top-up: DR cash/bank, CR 2805.
• Wallet debit: DR 2805, CR revenue or receivable target depending on flow.
• Cash register overage: credit 4295; shortage: debit 5295.

Payroll Rules

• Payroll approval is accrual: debit salary/social-security expenses, credit salaries payable, deductions, and employer liabilities.
• Payroll payment is cash execution: debit payable/liability accounts and credit bank.
• Cost centers choose expense class: administrative -> 5105, sales -> 5205, operational -> 7205.
• Monthly provisions normally use severance 2610, severance interest 2615, vacation 2620, service bonus 2625.

Mapping Ownership

When defining a mapping key, keep these synchronized:

• DEFAULT_ACCOUNT_MAPPINGS in account-mapping.service.ts.
• MAPPING_DEFAULTS in default-account-mappings.seed.ts.
• MAPPING_LABELS / GROUP_DEFINITIONS in the frontend account mappings component.

Existing sources currently diverge, so always inspect all three before changing mapping logic.

Validation Checklist

• Debits equal credits.
• Account codes exist in default-puc.seed.ts and chart_of_accounts.
• Fiscal period is open for entry_date.
• No negative debit or credit lines.
• At least one debit and one credit line remain after filtering zero lines.

Related Skills

• vendix-auto-entries
• vendix-prisma-seed
• vendix-prisma-migrations