ALERX 4-Tier Chart of Accounts & Double-Entry Rules
Understand how Assets, Liabilities, Equity, Revenue, and Expenses enforce balance parity inside PostgreSQL.
Inspect ALERX Chart of Accounts
Launches an isolated session straight into /masters/chart-of-accounts.
1. The ALERX Taxonomy
Every company starts with a seeded Indian GAAP Chart of Accounts grouped into five primary buckets: Assets (1xxx), Liabilities (2xxx), Equity (3xxx), Revenue (4xxx), and Expenses (5xxx–6xxx). Group headers roll up child balances while only Postable Leaf accounts may appear on voucher lines.
2. Mathematical Parity Enforcement (Σ Debits = Σ Credits)
Voucher numbers are assigned server-side using sequential locks. Before any draft journal transitions to posted status, database triggers verify that total debits equal total credits to the paise, fiscal period boundaries are open, and closed/locked dates cannot be altered.