Nucleus implements an immutable, double-entry financial ledger adhering to IFRS 9 and CBN prudential guidelines.
Chart of Accounts Architecture
The General Ledger structure is classified into 5 root account types:
- Assets (
10000–19999): Vault cash, inter-bank balances, loan receivables, fixed assets.
- Liabilities (
20000–29999): Customer savings, current account balances, term deposits.
- Equity (
30000–39999): Shareholder capital, statutory reserves, retained earnings.
- Income (
40000–49999): Loan interest income, fee income, commission on turnover (COT).
- Expenses (
50000–59999): Deposit interest expense, staff salaries, depreciation, tech licensing.
Manual Journal Entries (Vouchers)
Used by the Accountant (Role 320004) for operational adjustments, payroll, or vendor settlement:
The total value of debits must mathematically equal the total value of credits. Unbalanced postings are rejected at the database constraint level.
Trial Balance & Financial Statements
Fetch the consolidated trial balance across all branches:
