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Chart of Accounts from go-luca #1

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opened 2026-08-07 14:22:33 +00:00 by hum3 · 0 comments
hum3 commented 2026-08-07 14:22:33 +00:00
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Overview

Define a typed banking chart of accounts (CoA) built from go-luca's account hierarchy.

Details

  • Map go-luca account paths to a typed CoA structure:
    • Asset:Loans — customer lending
    • Asset:Cash — cash at BoE
    • Asset:Securities — gilts / government bonds
    • Liability:Savings — customer deposits
    • Income:Interest — interest earned on loans
    • Expense:Interest — interest paid on deposits
    • Expense:Operational — running costs
    • Equity:Capital — starting capital / retained earnings
  • Provide functions to:
    • Build a CoA from a go-luca Ledger (discover existing accounts)
    • Query accounts by type/family
    • Traverse the hierarchy
  • Support custom accounts alongside the standard banking ones

Acceptance Criteria

  • ChartOfAccounts struct with typed account entries
  • Constructor from luca.Ledger
  • Query/filter by account type (Asset, Liability, Income, Expense, Equity)
  • Tests with go-luca in-memory ledger

Migrated from Codeberg: originally #1, opened 2026-03-25.

## Overview Define a typed banking chart of accounts (CoA) built from go-luca's account hierarchy. ## Details - Map go-luca account paths to a typed CoA structure: - `Asset:Loans` — customer lending - `Asset:Cash` — cash at BoE - `Asset:Securities` — gilts / government bonds - `Liability:Savings` — customer deposits - `Income:Interest` — interest earned on loans - `Expense:Interest` — interest paid on deposits - `Expense:Operational` — running costs - `Equity:Capital` — starting capital / retained earnings - Provide functions to: - Build a CoA from a go-luca `Ledger` (discover existing accounts) - Query accounts by type/family - Traverse the hierarchy - Support custom accounts alongside the standard banking ones ## Acceptance Criteria - `ChartOfAccounts` struct with typed account entries - Constructor from `luca.Ledger` - Query/filter by account type (Asset, Liability, Income, Expense, Equity) - Tests with go-luca in-memory ledger --- *Migrated from Codeberg: originally [#1](https://codeberg.org/hum3/gobank-accounts/issues/1), opened 2026-03-25.*
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hum3/gobank-accounts#1
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