> ## Documentation Index
> Fetch the complete documentation index at: https://docs.onnucleus.com/llms.txt
> Use this file to discover all available pages before exploring further.

# General Ledger & Accounting

> Chart of Accounts, double-entry journal vouchers, financial statements, and Head Office consolidation.

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:

1. **Assets (`10000–19999`):** Vault cash, inter-bank balances, loan receivables, fixed assets.
2. **Liabilities (`20000–29999`):** Customer savings, current account balances, term deposits.
3. **Equity (`30000–39999`):** Shareholder capital, statutory reserves, retained earnings.
4. **Income (`40000–49999`):** Loan interest income, fee income, commission on turnover (COT).
5. **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:

```bash theme={null}
POST /nucleus/api/v1/journalentries?tenantIdentifier=pilot-mfb
Content-Type: application/json

{
  "officeId": 1,
  "transactionDate": "12 September 2026",
  "currencyCode": "NGN",
  "comments": "HQ Office Internet Subscription",
  "credits": [
    { "glAccountId": 11101, "amount": 75000.00 }
  ],
  "debits": [
    { "glAccountId": 52104, "amount": 75000.00 }
  ],
  "dateFormat": "dd MMMM yyyy",
  "locale": "en"
}
```

<Warning>
  The total value of debits must mathematically equal the total value of credits. Unbalanced postings are rejected at the database constraint level.
</Warning>

***

## Trial Balance & Financial Statements

Fetch the consolidated trial balance across all branches:

```bash theme={null}
GET /nucleus/api/v1/runreports/Trial%20Balance?R_officeId=1&R_startDate=2026-01-01&R_endDate=2026-09-12&tenantIdentifier=pilot-mfb
```