Master data (business objects)
Master data (business objects)
Master data is the stable reference layer that bookkeeping relies on when it turns operational events into ledger postings and period-based reports. The goal is that invoices, bank transactions, documents, and postings can all be scoped correctly, classified consistently, and reviewed later without guesswork. All master data that a module owns is stored in the workspace root (the effective working directory) only; BusDK does not store master data under subdirectories.
This section describes the business objects and the bookkeeping properties they need. The descriptions are concept-level and intentionally avoid implementation details so the same objects and properties can also support adjacent use cases such as CRM, procurement, and document management.
Use case index
Bookkeeping foundations (shared across workflows)
Accounting entity defines bookkeeping scope through workspace boundaries, so journals, VAT, and reports stay separated per business entity. Chart of accounts defines posting and reporting structure, and VAT treatment carries the VAT metadata needed for deterministic posting and reporting. Parties (customers and suppliers), bookkeeping status and review workflow, and accounting periods provide counterparty, process-state, and open/close/lock controls shared across modules.
Sales (invoicing and receivables)
Sales invoices represent outgoing invoices that create income and receivables, while sales invoice rows carry line-level intent that drives income-account and VAT handling.
Purchasing (vendor invoices, payables, and posting intent)
Purchase invoices represent incoming invoices that create expenses or assets and payables until paid. Purchase posting specifications describe deterministic posting intent, often split across multiple accounts.
Cash and banking (imports, matching, and non-invoice events)
Bank accounts identify financial accounts and their ledger mapping. Bank transactions capture cash movements used for reconciliation and non-invoice bookkeeping, and reconciliations store append-only links and allocations that explain settlement against invoices and journal transactions.
Evidence and audit support (documents)
Documents (evidence) capture evidence files and metadata so postings remain auditable by period and counterparty.
Fixed assets (depreciation and disposals)
Fixed assets define the asset register used for depreciation and disposal workflows.
Financing (loans and amortization)
Loans define loan contracts and event logs that drive amortization and related postings.
Payroll (employees and payroll runs)
Employees provide payroll reference data, and payroll runs represent period payroll records that produce postings.
Inventory (stock and valuation)
Inventory items provide item master data used in valuation, and inventory movements provide append-only stock movements for valuation and auditability.
Planning (budgets and variance)
Budgets define budget lines keyed by account and period for variance reporting.