System Design

Request Flow

• 1. Request enters Rails app
• 2. Authentication (Devise) validates user
• 3. Tenant assignment (actsastenant) sets Current.tenant
• 4. Authorization (Pundit policy) checks permissions
• 5. Validation ensures data integrity
• 6. Business logic processes request
• 7. Audit logging records changes
• 8. Response returned to client

Journal Entry Posting Flow

• 1. User submits entry with lines
• 2. Validation checks debits == credits
• 3. Authorization verifies posting permission
• 4. Period check verifies period is open
• 5. Posting updates account balances
• 6. Audit log records posting
• 7. Success notification returned

Period Close Flow

• 1. User initiates close
• 2. Validation checks for unposted entries
• 3. Balance snapshot recorded
• 4. Period state transitions to soft-closed
• 5. Reversals generated for next period
• 6. Audit log records close
• 7. Confirmation shown to user

Multitenancy Model

• Tenant is root isolation unit
• Current.tenant middleware sets active tenant
• actsastenant scopes all queries
• RLS policies enforce database-level isolation
• Integration tests verify boundaries

Performance Optimization

• Indexing on tenantid, periodid, account_id
• Caching account balances in Redis
• Pagination on all list endpoints
• Async jobs for reports and imports
• Query optimization checklist in code review

[See [Architecture Overview](./index.mdx) for more details]