Accounting: Journal entry

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "#/components/schemas/AccountingJournalEntry",
  "title": "Accounting: Journal entry",
  "description": "> **Language tip:** For the top-level record of a company's financial transactions, refer to the [Journals](https://docs.codat.io/lending-api#/schemas/Journal) data type\n\n## Overview\n\nA journal entry report shows the entries made in a company's general ledger, or [accounts](https://docs.codat.io/lending-api#/schemas/Account), when transactions are approved. The journal line items for each journal entry should balance.\n\nA journal entry line item is a single transaction line on the journal entry. For example: \n\n- When a journal entry is recording a receipt of cash, the credit to accounts receivable and the debit to cash are separate line items. \n- When a company needs to recognise revenue from an annual contract on a monthly basis, on receipt of cash for month one, they make a debit to deferred income and a credit to revenue.\n\nIn Codat a journal entry contains details of:\n\n- The date on which the entry was created and posted.\n- Itemised lines, including amounts and currency.\n- A reference to the associated accounts.\n- A reference to the underlying record. For example, the invoice, bill, or other data type that triggered the posting of the journal entry to the general ledger. \n\n> **Pushing journal entries**  \n> Codat only supports journal entries in the base currency of the company that are pushed into accounts denominated in the same base currency.",
  "type": "object",
  "allOf": [
    {
      "type": "object",
      "properties": {
        "id": {
          "type": "string",
          "description": "Unique identifier of the journal entry for the company in the accounting software."
        },
        "description": {
          "type": "string",
          "nullable": true,
          "description": "Optional description of the journal entry."
        },
        "postedOn": {
          "$ref": "#/components/schemas/DateTime",
          "description": "Date on which the journal entry was posted to the accounting software, and had an impact on the general ledger. This may be different from the creation date.\n\nFor example, a user creates a journal entry on Monday and saves it as draft, which has no impact on the general ledger. On Thursday, they return to the entry and post it.\n\nThe **createdOn** date shows as Monday.\nThe **postedOn** date shows as Thursday.\nJournal entries can also be backdated, so the **postedOn** date may be earlier than the **createdOn** date."
        },
        "createdOn": {
          "$ref": "#/components/schemas/DateTime",
          "description": "Date on which the journal was created in the accounting software."
        },
        "updatedOn": {
          "$ref": "#/components/schemas/DateTime",
          "description": "Date on which the journal was last updated in the accounting software."
        },
        "journalRef": {
          "$ref": "#/components/schemas/AccountingJournal/definitions/journalRef"
        },
        "journalLines": {
          "type": "array",
          "nullable": true,
          "description": "An array of journal lines.",
          "items": {
            "$ref": "#/components/schemas/AccountingJournalEntry/definitions/journalLine"
          }
        },
        "recordRef": {
          "$ref": "#/components/schemas/AccountingJournalEntry/definitions/journalEntryRecordRef"
        },
        "metadata": {
          "$ref": "#/components/schemas/Metadata"
        },
        "supplementalData": {
          "$ref": "#/components/schemas/SupplementalData"
        }
      }
    },
    {
      "$ref": "#/components/schemas/CommerceOrder/allOf/3"
    }
  ],
  "definitions": {
    "journalLine": {
      "type": "object",
      "properties": {
        "description": {
          "type": "string",
          "nullable": true,
          "description": "Description of the journal line item."
        },
        "netAmount": {
          "type": "number",
          "format": "decimal",
          "description": "Amount for the journal line. Debit entries are considered positive, and credit entries are considered negative."
        },
        "transactionAmount": {
          "type": "number",
          "format": "decimal",
          "description": "The amount in the original transaction currency."
        },
        "currency": {
          "type": "string",
          "nullable": true,
          "description": "Currency for the journal line item."
        },
        "transactionCurrency": {
          "type": "string",
          "nullable": true,
          "description": "Currency of the original transaction."
        },
        "accountRef": {
          "$ref": "#/components/schemas/AccountingAccount/definitions/accountRef"
        },
        "tracking": {
          "description": "List of record refs associated with the tracking information for the line (eg to a Tracking Category, or customer etc.)",
          "title": "Tracking",
          "type": "object",
          "properties": {
            "recordRefs": {
              "type": "array",
              "items": {
                "$ref": "#/components/schemas/AccountingJournalEntry/definitions/journalLine/properties/tracking/definitions/trackingRecordRef"
              },
              "nullable": true
            }
          },
          "definitions": {
            "trackingRecordRef": {
              "type": "object",
              "title": "Record reference",
              "description": "Links to the customer or tracking category.",
              "properties": {
                "id": {
                  "type": "string",
                  "description": "'id' of the underlying record or data type."
                },
                "dataType": {
                  "type": "string",
                  "description": "Name of underlying data type.",
                  "enum": [
                    "customers",
                    "suppliers",
                    "trackingCategories"
                  ],
                  "example": "trackingCategories"
                }
              }
            }
          }
        },
        "contactRef": {
          "title": "Contact reference",
          "type": "object",
          "properties": {
            "id": {
              "minLength": 1,
              "type": "string",
              "description": "Unique identifier for a customer or supplier."
            },
            "dataType": {
              "type": "string",
              "nullable": true,
              "description": "Allowed name of the 'dataType'.",
              "enum": [
                "customers",
                "suppliers"
              ]
            }
          },
          "required": [
            "id"
          ]
        }
      },
      "required": [
        "netAmount"
      ]
    },
    "journalEntryRecordRef": {
      "type": "object",
      "title": "Record reference",
      "description": "Links a journal entry to the underlying record that created it.",
      "properties": {
        "id": {
          "type": "string",
          "description": "'id' of the underlying record or data type."
        },
        "dataType": {
          "type": "string",
          "description": "Name of underlying data type.",
          "enum": [
            "bankTransactions",
            "billCreditNotes",
            "billPayments",
            "bills",
            "creditNotes",
            "directCosts",
            "directIncomes",
            "invoices",
            "journalEntries",
            "payments",
            "transfers"
          ],
          "example": "transfers"
        }
      }
    }
  }
}