A posting is a single debit or credit leg of a journal.

Amounts are always positive; the debit_credit field encodes direction. Postings only target leaf virtual accounts. Once a journal is posted, its postings are immutable.

Fields

• id — integer() — primary key
• journal_id — integer() — FK to journals

• virtual_account_id — integer() | nil — FK to virtual_accounts

• account_code — String.t() — denormalized for audit readability (e.g. "ASSETS:CASH:USD:NOSTRO")
• debit_credit — String.t() — "debit" or "credit"
• amount — Decimal.t() — always positive (e.g. Decimal.new("1000.00"))
• currency — String.t() — e.g. "USD"

• memo — String.t() | nil

• sequence — integer() — ordering within the journal (1-based)
• metadata — map() — includes the symbolic role (e.g. %{"role" => "cash_account"})
• inserted_at / updated_at — DateTime.t()

Rules

• amount is positive; direction encodes sign
• debit_credit is debit or credit
• the posting account must be a leaf, active, posting-allowed account
• the journal must balance per currency
• postings are immutable once the journal is posted
• account_code is denormalized for audit readability but virtual_account_id remains canonical

Example

%Logistiki.Accounting.Posting{
  id: 1,
  journal_id: 1,
  virtual_account_id: 10,
  account_code: "ASSETS:CASH:USD:NOSTRO",
  debit_credit: "debit",
  amount: Decimal.new("1000.00"),
  currency: "USD",
  sequence: 1,
  metadata: %{"role" => "cash_account"}
}