django-accounting-dminozadev 1.0.4

Configurable double-entry accounting package for Django REST Framework

django-accounting

A configurable, installable double-entry accounting package for Django REST Framework.

Covers: Chart of Accounts · General Ledger · Accounts Receivable · Accounts Payable · Inventory with batch/expiry tracking · Multi-warehouse · Tax rates & groups · Lifecycle signals.

---

Table of Contents

1. Installation
2. Quick Start
3. Configuration Reference
4. Package Structure
5. Models Reference
   • Core — Chart of Accounts & Fiscal
   • Ledger — General Ledger
   • Tax
   • Inventory
   • Accounts Receivable
   • Accounts Payable
6. Serializers Reference
7. API Endpoints Reference
8. Signals Reference
9. Model Mixins Reference
10. Serializer Mixins Reference
11. Extending the Package
12. Management Commands
13. Admin Registration
14. Publishing to PyPI

---

1. Installation

pip install django-accounting

---

2. Quick Start

Step 1 — Add to INSTALLED_APPS

Single entry (recommended):

# settings.py
INSTALLED_APPS = [
    ...
    "rest_framework",
    "django_accounting",
]

Per sub-app (for fine-grained migration control):

INSTALLED_APPS = [
    ...
    "rest_framework",
    "django_accounting.core.apps.CoreConfig",
    "django_accounting.ledger.apps.LedgerConfig",
    "django_accounting.tax.apps.TaxConfig",
    "django_accounting.inventory.apps.InventoryConfig",
    "django_accounting.ar.apps.ARConfig",
    "django_accounting.ap.apps.APConfig",
]

Step 2 — Add URLs

# project/urls.py
from django.urls import path, include

urlpatterns = [
    path("api/accounting/", include("django_accounting.urls")),
]

Step 3 — Run migrations

# Single app
python manage.py makemigrations django_accounting
python manage.py migrate

# Per sub-app
python manage.py makemigrations \
    accounting_core accounting_ledger accounting_tax \
    accounting_inventory accounting_ar accounting_ap
python manage.py migrate

Step 4 — Verify

Visit http://localhost:8000/api/accounting/ in your browser. You should see the DRF browsable API root.

---

3. Configuration Reference

All settings live under a single ACCOUNTING dict in settings.py. Every key is optional — the defaults are shown below.

# settings.py
ACCOUNTING = {

    # ── Currency & numeric precision ──────────────────────────────────────────
    # Controls decimal_places on all monetary, cost, quantity, and rate fields.
    # Changing these requires a new migration.
    "DEFAULT_CURRENCY":      "PHP",   # ISO 4217 — applied to all documents
    "MONEY_DECIMAL_PLACES":  2,       # invoice totals, payment amounts
    "COST_DECIMAL_PLACES":   6,       # unit costs — preserves COGS precision
    "QTY_DECIMAL_PLACES":    4,       # item quantities
    "RATE_DECIMAL_PLACES":   4,       # tax rate percentages

    # ── Document number prefixes ──────────────────────────────────────────────
    # Used when auto-generating document numbers in your service layer.
    "INVOICE_NUMBER_PREFIX":      "INV",    # e.g. INV-2025-000001
    "BILL_NUMBER_PREFIX":         "BILL",   # e.g. BILL-2025-000001
    "JOURNAL_ENTRY_PREFIX":       "JE",     # e.g. JE-2025-000001
    "PAYMENT_NUMBER_PREFIX":      "PAY",    # e.g. PAY-2025-000001

    # ── Feature flags ─────────────────────────────────────────────────────────
    # These gate validation at both model.clean() and serializer.validate() level.
    "ENABLE_BATCH_TRACKING":      True,   # enforce batch FK on movements/lines
    "ENABLE_EXPIRY_TRACKING":     True,   # enforce expiration_date on batches
    "ENABLE_MULTI_WAREHOUSE":     True,   # allow multiple warehouse locations
    "ENABLE_TAX":                 True,   # enable tax groups on lines
    "ENABLE_SOFT_DELETE":         False,  # soft-delete instead of hard-delete
    "AUTO_POST_JOURNAL_ENTRIES":  False,  # auto-post JE on document creation

    # ── Defaults ──────────────────────────────────────────────────────────────
    "DEFAULT_PAYMENT_TERMS_DAYS": 30,       # applied to new Customer/Vendor
    "DEFAULT_CREDIT_LIMIT":       "0.00",   # applied to new Customer
    "EXPIRY_WARNING_DAYS":        30,       # threshold for batch_expiring_soon signal

    # ── Swappable models ──────────────────────────────────────────────────────
    # Replace the built-in Customer/Vendor with your own extended model.
    # Must be a string in "app_label.ModelName" format.
    "CUSTOMER_MODEL":  None,    # e.g. "his_patients.Patient"
    "VENDOR_MODEL":    None,    # e.g. "his_procurement.Supplier"

    # ── Serializer behaviour ──────────────────────────────────────────────────
    # Inject extra read-only fields onto serializers by model name.
    # The field must exist as an attribute on the model.
    "SERIALIZER_EXTRA_FIELDS": {
        "Invoice":  ["erp_reference"],
        "Customer": ["loyalty_tier"],
    },

    # Fields that become read-only after the record is created.
    # Applied automatically by WriteOnceMixin on every serializer.
    "SERIALIZER_WRITE_ONCE_FIELDS": {
        "Invoice":      ["invoice_number", "customer"],
        "Bill":         ["bill_number", "vendor"],
        "JournalEntry": ["entry_number"],
    },
}

Reading settings in your own code

from django_accounting.conf import accounting_settings

currency = accounting_settings.DEFAULT_CURRENCY        # "PHP"
warn_days = accounting_settings.EXPIRY_WARNING_DAYS    # 30

Swappable model helpers

from django_accounting.conf import get_customer_model, get_vendor_model

Customer = get_customer_model()   # returns your custom model or the built-in
Vendor   = get_vendor_model()

---

4. Package Structure

django_accounting/
├── __init__.py             version + default_app_config
├── apps.py                 DjangoAccountingConfig (single AppConfig)
├── conf.py                 ACCOUNTING settings object + swappable model helpers
├── mixins.py               Abstract model mixins (UUID, timestamps, soft-delete, currency)
├── serializer_mixins.py    DynamicFields, WriteOnce, ExtraFields — on every serializer
├── signals.py              24 lifecycle signals
├── admin.py                Django admin registrations
├── urls.py                 DRF router + ViewSets
│
├── core/                   Chart of Accounts + Fiscal Calendar
│   ├── models.py           Account, FiscalYear, FiscalPeriod
│   ├── serializers.py
│   └── views.py
│
├── ledger/                 General Ledger
│   ├── models.py           JournalEntry, JournalLine
│   ├── serializers.py
│   └── views.py
│
├── tax/                    Tax Engine
│   ├── models.py           TaxAuthority, TaxRate, TaxGroup, TaxGroupRate, TaxLine
│   ├── serializers.py
│   └── views.py
│
├── inventory/              Inventory Management
│   ├── models.py           ItemCategory, Item, ItemBatch, Warehouse,
│   │                       WarehouseLocation, InventoryBalance, InventoryMovement
│   ├── serializers.py
│   └── views.py
│
├── ar/                     Accounts Receivable
│   ├── models.py           Customer, Invoice, InvoiceLine, Payment, InvoicePayment
│   ├── serializers.py
│   └── views.py
│
└── ap/                     Accounts Payable
    ├── models.py           Vendor, Bill, BillLine, BillPayment
    ├── serializers.py
    └── views.py

---

5. Models Reference

All models inherit from abstract base classes defined in mixins.py.

Base Class	Fields added
BaseModel	id (UUID PK), created_at, updated_at
BaseActiveModel	+ is_active
BaseDocumentModel	+ currency

---

5.1 Core — Chart of Accounts & Fiscal

Account

The chart of accounts. Supports hierarchical structure via self-referencing FK.

Field	Type	Description
id	UUID PK	Auto-generated
code	CharField(20)	Unique account code e.g. 1010
name	CharField(200)	Account name
type	CharField	asset · liability · equity · revenue · expense
normal_balance	CharField	debit or credit
parent	FK(self)	Parent account for hierarchy
description	TextField	Optional notes
is_active	BooleanField	Default True
created_at	DateTimeField	Auto
updated_at	DateTimeField	Auto

Validation rules:

• normal_balance must match type: asset/expense → debit; liability/equity/revenue → credit
• Account cannot be its own parent

Signals fired:

• account_created — on first save
• account_deactivated — when is_active flips to False

Reverse relations:

• children — child accounts (Manager)
• journal_lines — JournalLines posted to this account

---

FiscalYear

Field	Type	Description
id	UUID PK
year	PositiveIntegerField	Unique e.g. 2025
start_date	DateField
end_date	DateField
is_closed	BooleanField	Closed years cannot accept new postings
created_at	DateTimeField

Reverse relations:

• periods — FiscalPeriod records

---

FiscalPeriod

Monthly (or custom) sub-period within a FiscalYear.

Field	Type	Description
id	UUID PK
fiscal_year	FK(FiscalYear)
name	CharField(50)	e.g. "January 2025"
start_date	DateField
end_date	DateField
is_closed	BooleanField	Lock posting to this period

Reverse relations:

• journal_entries — JournalEntries posted in this period

---

5.2 Ledger — General Ledger

JournalEntry

The header of every double-entry posting. Every financial event must produce a balanced JournalEntry.

Field	Type	Description
id	UUID PK
entry_number	CharField(30)	Unique e.g. JE-2025-000001
entry_date	DateField
description	CharField(500)
status	CharField	draft · posted · reversed · voided
fiscal_period	FK(FiscalPeriod)	Optional
reference_type	CharField(50)	invoice · bill · payment etc.
reference_id	UUIDField	UUID of the source document
created_by	FK(User)
approved_by	FK(User)
currency	CharField(3)	Defaults to DEFAULT_CURRENCY
created_at	DateTimeField
updated_at	DateTimeField

Methods:

• is_balanced() → bool — returns True when sum of debits == sum of credits

Signals fired:

• journal_entry_posted — when status changes to posted

Reverse relations:

• lines — JournalLine records
• inventory_movements — InventoryMovements linked to this entry
• invoice — OneToOne reverse from Invoice
• bill — OneToOne reverse from Bill
• payment — OneToOne reverse from Payment

---

JournalLine

One debit or credit within a JournalEntry. Either debit_amount or credit_amount must be non-zero — never both.

Field	Type	Description
id	UUID PK
journal_entry	FK(JournalEntry)	Cascades on delete
account	FK(Account)	GL account
debit_amount	DecimalField	0 if this is a credit line
credit_amount	DecimalField	0 if this is a debit line
memo	CharField(300)	Line-level description
line_number	PositiveIntegerField	Sort order

Validation rules:

• Both amounts cannot be > 0 simultaneously
• Both amounts cannot be 0 simultaneously
• Neither amount can be negative

---

5.3 Tax

TaxAuthority

A government body that collects taxes (e.g. BIR, LGU).

Field	Type	Description
id	UUID PK
name	CharField(200)	e.g. "Bureau of Internal Revenue"
code	CharField(30)	Unique e.g. "BIR"
jurisdiction	CharField(200)	e.g. "Philippines"
tax_payable_account	FK(Account)	Liability account for output tax
tax_receivable_account	FK(Account)	Asset account for input tax
is_active	BooleanField

---

TaxRate

A single tax rate under a TaxAuthority.

Field	Type	Description
id	UUID PK
tax_authority	FK(TaxAuthority)
name	CharField(200)	e.g. "VAT 12%"
code	CharField(30)	Unique e.g. "VAT12"
rate_pct	DecimalField	Percentage e.g. 12.0000
tax_type	CharField	vat · sales_tax · withholding · excise · other
is_compound	BooleanField	Applied on top of accumulated tax
is_inclusive	BooleanField	Tax included in the line price
is_active	BooleanField
effective_from	DateField	Optional start date
effective_to	DateField	Optional end date

---

TaxGroup

A named bundle of one or more TaxRate records assigned to invoice/bill lines.

Field	Type	Description
id	UUID PK
name	CharField(200)	e.g. "Standard VAT"
code	CharField(30)	Unique e.g. "STVAT"
description	TextField
is_active	BooleanField

Reverse relations:

• group_rates — TaxGroupRate junction records

---

TaxGroupRate

Junction between TaxGroup and TaxRate with compound ordering.

Field	Type	Description
id	UUID PK
tax_group	FK(TaxGroup)
tax_rate	FK(TaxRate)
apply_order	PositiveIntegerField	Lower = applied first

---

TaxLine

Computed tax amount per rate per document line. Created when invoice/bill lines are processed.

Field	Type	Description
id	UUID PK
source_type	CharField	invoice_line · bill_line
source_id	UUIDField	UUID of the InvoiceLine or BillLine
tax_rate	FK(TaxRate)
journal_line	OneToOne(JournalLine)	GL posting for this tax amount
taxable_amount	DecimalField	Base amount tax was computed on
tax_amount	DecimalField	Computed tax
is_inclusive	BooleanField	Whether tax was included in price

---

5.4 Inventory

ItemCategory

Hierarchical product taxonomy. Each category carries default GL accounts inherited by items.

Field	Type	Description
id	UUID PK
name	CharField(200)
description	TextField
parent	FK(self)	Optional parent category
inventory_account	FK(Account)	Default asset account
cogs_account	FK(Account)	Default COGS expense account
revenue_account	FK(Account)	Default revenue account
is_active	BooleanField

---

Item

A stockable product or non-stock service. GL account resolution: item override → category → None.

Field	Type	Description
id	UUID PK
sku	CharField(100)	Unique stock-keeping unit
name	CharField(300)
description	TextField
category	FK(ItemCategory)
item_type	CharField	product · service · non_stock
unit_of_measure	CharField	pcs · box · kg · g · l · ml · m · pack · vial · tablet · capsule · other
reorder_point	DecimalField	Triggers low_stock_alert when qty ≤ this
reorder_qty	DecimalField	Suggested replenishment quantity
is_expirable	BooleanField	Require expiration_date on batches
is_batch_tracked	BooleanField	Require batch FK on movements
inventory_account	FK(Account)	Item-level override
cogs_account	FK(Account)	Item-level override
revenue_account	FK(Account)	Item-level override
is_active	BooleanField

Methods:

• requires_batch() → bool — True when is_batch_tracked AND ENABLE_BATCH_TRACKING
• requires_expiry() → bool — True when is_expirable AND ENABLE_EXPIRY_TRACKING
• get_inventory_account() → Account | None
• get_cogs_account() → Account | None
• get_revenue_account() → Account | None

Reverse relations:

• batches — ItemBatch records
• balances — InventoryBalance records
• movements — InventoryMovement records
• invoice_lines — InvoiceLine records
• bill_lines — BillLine records

---

ItemBatch

A production batch / lot of an Item with optional expiration tracking.

Field	Type	Description
id	UUID PK
item	FK(Item)
batch_number	CharField(100)	Unique per item
lot_number	CharField(100)
manufacture_date	DateField
expiration_date	DateField	Required when item.is_expirable=True
storage_conditions	CharField(200)	e.g. "Store at 2–8°C"
status	CharField	active · quarantine · expired · consumed
notes	TextField

Signals fired:

• batch_created — on first save
• batch_expiring_soon — fired by check_expiring_batches management command
• batch_expired — fired by check_expiring_batches when expiration_date < today

---

Warehouse

A physical storage facility.

Field	Type	Description
id	UUID PK
code	CharField(20)	Unique e.g. "PHARM"
name	CharField(200)
address	TextField
is_active	BooleanField

Reverse relations:

• locations — WarehouseLocation records

---

WarehouseLocation

A specific bin / rack / aisle within a Warehouse.

Field	Type	Description
id	UUID PK
warehouse	FK(Warehouse)
aisle	CharField(20)
rack	CharField(20)
bin	CharField(20)
label	CharField(50)	Human-readable e.g. "A-01-B"
is_active	BooleanField

---

InventoryBalance

Live on-hand quantity per (item, batch, location) triplet. Supports FEFO when ordered by expiration_date ASC.

Field	Type	Description
id	UUID PK
item	FK(Item)
batch	FK(ItemBatch)	Null for non-batch-tracked items
warehouse_location	FK(WarehouseLocation)
qty_on_hand	DecimalField	Current quantity
qty_reserved	DecimalField	Reserved for pending orders
unit_cost	DecimalField	Weighted average unit cost
created_at	DateTimeField

Properties:

• qty_available — qty_on_hand - qty_reserved

---

InventoryMovement

Immutable audit record of every stock movement. Use select_for_update() when creating to avoid race conditions.

Field	Type	Description
id	UUID PK
item	FK(Item)
batch	FK(ItemBatch)	Null for non-batch-tracked
from_location	FK(WarehouseLocation)	Source location
to_location	FK(WarehouseLocation)	Destination location
journal_entry	FK(JournalEntry)	GL posting for COGS
movement_type	CharField	receipt · issue · transfer · adjustment · return_in · return_out · opening
quantity	DecimalField
unit_cost	DecimalField
total_cost	DecimalField	quantity × unit_cost
movement_date	DateField
reference_type	CharField(50)	invoice · bill · prescription_line etc.
reference_id	UUIDField
notes	TextField

Signals fired:

• inventory_received — movement type receipt
• inventory_issued — movement type issue; also checks low_stock_alert
• inventory_transferred — movement type transfer
• inventory_adjusted — movement type adjustment

---

5.5 Accounts Receivable

Customer

A party that owes money. Extendable via CUSTOMER_MODEL.

Field	Type	Description
id	UUID PK
name	CharField(300)
email	EmailField
phone	CharField(50)
address	TextField
tax_id	CharField(50)	TIN or equivalent
receivable_account	FK(Account)	Trade receivables GL account
credit_limit	DecimalField	Default from DEFAULT_CREDIT_LIMIT
payment_terms_days	PositiveIntegerField	Default from DEFAULT_PAYMENT_TERMS_DAYS
is_active	BooleanField

Reverse relations:

• invoices — Invoice records
• payments — Payment records

---

Invoice

A sales invoice with nested lines.

Field	Type	Description
id	UUID PK
invoice_number	CharField(30)	Unique, write-once
customer	FK(Customer)	Write-once
journal_entry	OneToOne(JournalEntry)	Auto-linked on posting
invoice_date	DateField
due_date	DateField	Must be ≥ invoice_date
subtotal	DecimalField	Sum of line subtotals
tax_amount	DecimalField	Sum of line taxes
total_amount	DecimalField	subtotal + tax_amount
paid_amount	DecimalField	Sum of applied payments
status	CharField	draft · sent · partially_paid · paid · overdue · voided
notes	TextField
currency	CharField(3)

Properties:

• balance_due — total_amount - paid_amount

Signals fired:

• invoice_created — on first save
• invoice_paid — when status → paid
• invoice_voided — when status → voided

Reverse relations:

• lines — InvoiceLine records
• payment_allocations — InvoicePayment records

---

InvoiceLine

One line on an Invoice.

Field	Type	Description
id	UUID PK
invoice	FK(Invoice)	Cascades on delete
item	FK(Item)	Optional
batch	FK(ItemBatch)	Required when item.requires_batch()
tax_group	FK(TaxGroup)	Optional
description	CharField(500)
quantity	DecimalField	Must be > 0
unit_price	DecimalField
discount_pct	DecimalField	Percentage e.g. 10.0000
line_subtotal	DecimalField	qty × unit_price × (1 - discount/100)
tax_amount	DecimalField	Computed from tax_group
line_total	DecimalField	line_subtotal + tax_amount
line_number	PositiveIntegerField

---

Payment

A customer receipt or vendor disbursement. Shared model for both AR and AP.

Field	Type	Description
id	UUID PK
payment_number	CharField(30)	Unique
payment_type	CharField	receipt · disbursement
customer	FK(Customer)	Required for receipt payments
journal_entry	OneToOne(JournalEntry)
payment_date	DateField
amount	DecimalField	Must be > 0
method	CharField	cash · check · bank_transfer · credit_card · online · other
reference	CharField(100)	Check number, transaction ID etc.
notes	TextField

Signals fired:

• payment_received — new receipt payment created
• disbursement_made — new disbursement payment created

Reverse relations:

• invoice_allocations — InvoicePayment records
• bill_allocations — BillPayment records

---

InvoicePayment

Junction — allocates part of a Payment to an Invoice.

Field	Type	Description
id	UUID PK
invoice	FK(Invoice)
payment	FK(Payment)
applied_amount	DecimalField	Must be > 0, cannot exceed invoice.balance_due

Signals fired:

• payment_applied — on creation with kwargs payment, invoice, applied_amount

---

5.6 Accounts Payable

Vendor

A supplier that is owed money. Extendable via VENDOR_MODEL.

Field	Type	Description
id	UUID PK
name	CharField(300)
email	EmailField
phone	CharField(50)
address	TextField
tax_id	CharField(50)
payable_account	FK(Account)	Trade payables GL account
payment_terms_days	PositiveIntegerField
is_active	BooleanField

Reverse relations:

• bills — Bill records

---

Bill

A vendor bill (Purchase Order). Mirror of Invoice.

Field	Type	Description
id	UUID PK
bill_number	CharField(30)	Unique per vendor, write-once
vendor	FK(Vendor)	Write-once
journal_entry	OneToOne(JournalEntry)
bill_date	DateField
due_date	DateField	Must be ≥ bill_date
vendor_reference	CharField(100)	Vendor's own invoice number
subtotal	DecimalField
tax_amount	DecimalField
total_amount	DecimalField
paid_amount	DecimalField
status	CharField	draft · received · partially_paid · paid · overdue · voided
notes	TextField
currency	CharField(3)

Properties:

• balance_due — total_amount - paid_amount

Signals fired:

• bill_created — on first save
• bill_paid — when status → paid
• bill_voided — when status → voided

Reverse relations:

• lines — BillLine records
• payment_allocations — BillPayment records

---

BillLine

One line on a Bill. Mirror of InvoiceLine but uses unit_cost instead of unit_price.

Field	Type	Description
id	UUID PK
bill	FK(Bill)	Cascades on delete
item	FK(Item)	Optional
batch	FK(ItemBatch)	Required when item.requires_batch()
tax_group	FK(TaxGroup)	Optional
description	CharField(500)
quantity	DecimalField	Must be > 0
unit_cost	DecimalField
discount_pct	DecimalField
line_subtotal	DecimalField
tax_amount	DecimalField
line_total	DecimalField
line_number	PositiveIntegerField

---

BillPayment

Junction — allocates part of a disbursement Payment to a Bill.

Field	Type	Description
id	UUID PK
bill	FK(Bill)
payment	FK(Payment)	Must be payment_type=disbursement
applied_amount	DecimalField	Must be > 0, cannot exceed bill.balance_due

Signals fired:

• disbursement_applied — on creation with kwargs payment, bill, applied_amount

---

6. Serializers Reference

Every serializer in the package inherits AccountingSerializerMixin which bundles three behaviours — see Section 10.

Most resources expose three serializer variants:

Suffix	Used for	Notes
*Serializer	GET detail	Full read with nested *_detail fields
*WriteSerializer	POST / PUT / PATCH	Accepts nested children via bulk_create
*ListSerializer	GET list	Flat, no nesting, avoids N+1
*NestedSerializer	Embedded inside other serializers	Minimal read-only

Key write serializers

JournalEntryWriteSerializer

Accepts nested lines. Validates total_debit == total_credit before saving.

{
    "entry_number": "JE-2025-000001",
    "entry_date": "2025-01-15",
    "description": "Cash sale",
    "lines": [
        {"account": "<uuid>", "debit_amount": "1000.00", "credit_amount": "0.00", "line_number": 1},
        {"account": "<uuid>", "debit_amount": "0.00", "credit_amount": "1000.00", "line_number": 2}
    ]
}

InvoiceWriteSerializer

Accepts nested lines. At least one line required.

{
    "invoice_number": "INV-2025-000001",
    "customer": "<uuid>",
    "invoice_date": "2025-01-15",
    "due_date": "2025-02-15",
    "lines": [
        {
            "description": "Consulting",
            "quantity": "1.0000",
            "unit_price": "5000.000000",
            "line_subtotal": "5000.00",
            "tax_amount": "0.00",
            "line_total": "5000.00",
            "line_number": 1
        }
    ]
}

TaxGroupWriteSerializer

Accepts nested rates with apply_order for compound stacking.

{
    "name": "Standard VAT",
    "code": "STVAT",
    "rates": [
        {"tax_rate": "<vat12-uuid>", "apply_order": 1}
    ]
}

---

7. API Endpoints Reference

All endpoints sit under your configured prefix (default /api/accounting/).

Core

Method	URL	Description
GET POST	/accounts/	List / create accounts
GET	/accounts/tree/	Full COA as nested tree
GET PUT PATCH DELETE	/accounts/<id>/	Retrieve / update / delete
GET POST	/fiscal-years/	List / create
GET PUT PATCH DELETE	/fiscal-years/<id>/	Retrieve / update
GET POST	/fiscal-periods/	List / create
GET PUT PATCH DELETE	/fiscal-periods/<id>/	Retrieve / update

Ledger

Method	URL	Description
GET POST	/journal-entries/	List / create
GET PUT PATCH	/journal-entries/<id>/	Retrieve / update
GET POST	/journal-entries/<id>/lines/	Nested lines

Tax

Method	URL	Description
GET POST	/tax-authorities/	List / create
GET PUT PATCH DELETE	/tax-authorities/<id>/	Retrieve / update / delete
GET POST	/tax-rates/	List / create
GET PUT PATCH DELETE	/tax-rates/<id>/	Retrieve / update / delete
GET POST	/tax-groups/	List / create (with nested rates)
GET PUT PATCH DELETE	/tax-groups/<id>/	Retrieve / update / delete

Inventory

Method	URL	Description
GET POST	/item-categories/	List / create
GET PUT PATCH DELETE	/item-categories/<id>/
GET POST	/items/	List / create
GET PUT PATCH DELETE	/items/<id>/
GET POST	/item-batches/	List / create
GET	/item-batches/expiring_soon/	Batches within EXPIRY_WARNING_DAYS
GET PUT PATCH DELETE	/item-batches/<id>/
GET POST	/warehouses/	List / create
GET PUT PATCH DELETE	/warehouses/<id>/
GET POST	/warehouse-locations/	List / create
GET PUT PATCH DELETE	/warehouse-locations/<id>/
GET	/inventory-balances/	Read-only stock balances
GET	/inventory-balances/<id>/
GET POST	/inventory-movements/	List / create movements
GET	/inventory-movements/<id>/	Retrieve (immutable)

Accounts Receivable

Method	URL	Description
GET POST	/customers/	List / create
GET PUT PATCH DELETE	/customers/<id>/
GET POST	/invoices/	List / create (with nested lines)
GET PUT PATCH	/invoices/<id>/
GET POST	/invoices/<id>/lines/	Lines scoped to invoice
GET PUT PATCH DELETE	/invoices/<id>/lines/<id>/
GET POST	/payments/	List / create
GET PUT PATCH DELETE	/payments/<id>/
GET POST	/invoice-payments/	List / create allocations
GET PUT PATCH DELETE	/invoice-payments/<id>/

Accounts Payable

Method	URL	Description
GET POST	/vendors/	List / create
GET PUT PATCH DELETE	/vendors/<id>/
GET POST	/bills/	List / create (with nested lines)
GET PUT PATCH	/bills/<id>/
GET POST	/bills/<id>/lines/	Lines scoped to bill
GET PUT PATCH DELETE	/bills/<id>/lines/<id>/
GET POST	/bill-payments/	List / create allocations
GET PUT PATCH DELETE	/bill-payments/<id>/

Query parameters (all list endpoints)

Parameter	Example	Description
search	?search=amoxicillin	Full-text search on search_fields
ordering	?ordering=-invoice_date	Field ordering, - for descending
fields	?fields=id,code,name	Return only specified fields
exclude	?exclude=lines	Exclude specified fields
page	?page=2	Pagination
Filter fields	?status=paid	Per-model filterset fields

---

8. Signals Reference

Import path: from django_accounting.signals import <signal_name>

Connection pattern

Always connect in AppConfig.ready():

# myapp/apps.py
class MyAppConfig(AppConfig):
    name = "myapp"

    def ready(self) -> None:
        import myapp.receivers  # noqa: F401

# myapp/receivers.py
from django.dispatch import receiver
from django_accounting.signals import invoice_paid

@receiver(invoice_paid)
def on_invoice_paid(sender, invoice, **kwargs) -> None:
    send_receipt_sms(invoice.customer.phone, invoice)

Signal table

Signal	Fired when	Kwargs
account_created	New Account saved	account
account_deactivated	Account.is_active → False	account
journal_entry_posted	JournalEntry.status → posted	journal_entry
journal_entry_reversed	Reversal entry created	original, reversal
invoice_created	New Invoice saved	invoice
invoice_posted	Invoice linked to journal entry	invoice, journal_entry
invoice_paid	Invoice.status → paid	invoice
invoice_voided	Invoice.status → voided	invoice
payment_received	New receipt Payment created	payment
payment_applied	InvoicePayment saved	payment, invoice, applied_amount
bill_created	New Bill saved	bill
bill_posted	Bill linked to journal entry	bill, journal_entry
bill_paid	Bill.status → paid	bill
bill_voided	Bill.status → voided	bill
disbursement_made	New disbursement Payment created	payment
disbursement_applied	BillPayment saved	payment, bill, applied_amount
inventory_received	InventoryMovement type receipt	movement, batch
inventory_issued	InventoryMovement type issue	movement, batch
inventory_transferred	InventoryMovement type transfer	movement
inventory_adjusted	InventoryMovement type adjustment	movement, reason
batch_created	New ItemBatch saved	batch
batch_expiring_soon	check_expiring_batches command	batch, days_remaining
batch_expired	check_expiring_batches command	batch
low_stock_alert	qty ≤ reorder_point after issue/adjustment	item, qty_on_hand, reorder_point

Receiver examples

# Invoice paid → SMS receipt
@receiver(invoice_paid)
def send_sms_receipt(sender, invoice, **kwargs) -> None:
    send_sms(invoice.customer.phone, f"Paid: {invoice.invoice_number}")

# Low stock → auto purchase request
@receiver(low_stock_alert)
def auto_purchase_request(sender, item, qty_on_hand, reorder_point, **kwargs) -> None:
    PurchaseRequest.objects.create(item=item, qty=item.reorder_qty)

# Batch expiring → email pharmacist
@receiver(batch_expiring_soon)
def warn_expiry(sender, batch, days_remaining, **kwargs) -> None:
    send_email(f"{batch.item.name} expires in {days_remaining} days")

# Payment applied → update AR aging
@receiver(payment_applied)
def refresh_aging(sender, payment, invoice, applied_amount, **kwargs) -> None:
    ARAgingReport.refresh_for_customer(invoice.customer_id)

---

9. Model Mixins Reference

Import path: from django_accounting.mixins import <MixinName>

Mixin	Fields added	Notes
UUIDPrimaryKeyMixin	id (UUID PK, auto-generated)
TimestampMixin	created_at, updated_at	Both auto_now
ActiveMixin	is_active (BooleanField, default True)
SoftDeleteMixin	is_deleted, deleted_at	Gated by ENABLE_SOFT_DELETE
CurrencyMixin	currency (CharField(3))	Defaults to DEFAULT_CURRENCY
BaseModel	id, created_at, updated_at	UUID + Timestamps
BaseActiveModel	+ is_active	Most common base
BaseDocumentModel	+ currency	For Invoice, Bill, JournalEntry

SoftDeleteMixin usage

from django_accounting.mixins import SoftDeleteMixin, BaseModel

class MyModel(SoftDeleteMixin, BaseModel):
    name = models.CharField(max_length=100)

# Query
MyModel.objects.alive()         # excludes soft-deleted
MyModel.objects.with_deleted()  # includes soft-deleted
MyModel.all_objects.all()       # bypasses soft-delete manager

# Soft delete
obj.delete()      # sets is_deleted=True if ENABLE_SOFT_DELETE=True
obj.restore()     # clears is_deleted
obj.hard_delete() # permanent delete regardless of flag

Composing mixins

from django_accounting.mixins import (
    UUIDPrimaryKeyMixin, TimestampMixin, ActiveMixin, CurrencyMixin
)
from django.db import models

# Build your own base
class MyBase(UUIDPrimaryKeyMixin, TimestampMixin, ActiveMixin, models.Model):
    class Meta:
        abstract = True

---

10. Serializer Mixins Reference

Import path: from django_accounting.serializer_mixins import <MixinName>

All three mixins are bundled into AccountingSerializerMixin which every package serializer inherits.

DynamicFieldsMixin

Trim response fields via query param or constructor argument.

# Via URL — any endpoint
GET /invoices/123/?fields=id,invoice_number,total_amount
GET /customers/456/?exclude=phone,address,email

# Via code
InvoiceSerializer(invoice, fields=["id", "total_amount"])
InvoiceSerializer(invoice, exclude=["lines"])

WriteOnceMixin

Fields in Meta.write_once_fields or ACCOUNTING["SERIALIZER_WRITE_ONCE_FIELDS"] become read-only on updates.

class InvoiceSerializer(serializers.ModelSerializer, AccountingSerializerMixin):
    class Meta:
        model = Invoice
        write_once_fields = ["invoice_number", "customer"]   # from Meta
        fields = [...]

Or via settings (no subclassing needed):

ACCOUNTING = {
    "SERIALIZER_WRITE_ONCE_FIELDS": {
        "Invoice": ["invoice_number", "customer", "currency"],
    }
}

ExtraFieldsMixin

Inject additional read-only model fields onto any serializer.

ACCOUNTING = {
    "SERIALIZER_EXTRA_FIELDS": {
        "Customer": ["loyalty_points"],   # must exist on model
        "Invoice":  ["erp_reference"],
    }
}

Using in your own serializers

from django_accounting.serializer_mixins import AccountingSerializerMixin
from rest_framework import serializers

class MySerializer(serializers.ModelSerializer, AccountingSerializerMixin):
    class Meta:
        model = MyModel
        fields = [...]
        write_once_fields = ["code"]   # optional per-serializer override

---

11. Extending the Package

Swappable Customer model

# myapp/models.py
from django_accounting.ar.models import Customer

class Patient(Customer):
    patient_id = models.CharField(max_length=20, unique=True)
    philhealth_number = models.CharField(max_length=20, blank=True)

    class Meta(Customer.Meta):
        db_table = "his_patient"

# settings.py
ACCOUNTING = {"CUSTOMER_MODEL": "myapp.Patient"}

# myapp/migrations/0001_initial.py
class Migration(migrations.Migration):
    dependencies = [
        ("django_accounting", "0001_initial"),  # ← required
    ]

Extending a serializer

from django_accounting.ar.serializers import InvoiceSerializer
from django_accounting.ar.models import Invoice

class MyInvoiceSerializer(InvoiceSerializer):
    department = serializers.CharField(
        source="customer.department", read_only=True
    )

    class Meta(InvoiceSerializer.Meta):
        fields = InvoiceSerializer.Meta.fields + ["department"]

Extending a ViewSet

from django_accounting.ar.views import InvoiceViewSet

class MyInvoiceViewSet(InvoiceViewSet):
    def get_queryset(self):
        # Filter to current user's company
        return super().get_queryset().filter(
            customer__company=self.request.user.company
        )

---

12. Management Commands

check_expiring_batches

Fires batch_expiring_soon for batches within EXPIRY_WARNING_DAYS of expiry, and batch_expired for batches already past their expiration date.

python manage.py check_expiring_batches

Schedule daily with cron:

# crontab -e
0 8 * * * /path/to/venv/bin/python manage.py check_expiring_batches

Or Celery Beat:

# celery.py
app.conf.beat_schedule = {
    "check-expiring-batches": {
        "task": "myapp.tasks.run_expiry_check",
        "schedule": crontab(hour=8, minute=0),
    }
}

# myapp/tasks.py
from celery import shared_task
from django.core.management import call_command

@shared_task
def run_expiry_check():
    call_command("check_expiring_batches")

---

13. Admin Registration

All models are registered in django_accounting/admin.py. Visit /admin/ after adding django.contrib.admin to INSTALLED_APPS.

Admin features

• Account — list with type/active filters, search by code/name
• FiscalYear — with nested FiscalPeriod inline
• JournalEntry — with JournalLine inline, balance status
• TaxGroup — with TaxGroupRate inline
• Item — batch/expiry flags, category filter
• ItemBatch — date hierarchy on expiration_date
• Invoice — with InvoiceLine inline, date hierarchy
• Bill — with BillLine inline, date hierarchy

---

License

MIT — © 2025 Dario Minoza

---

Changelog

1.0.3

• Initial release
• Double-entry general ledger with balanced journal entries
• Chart of accounts with self-referencing hierarchy
• Fiscal year and period management
• Tax authorities, rates, groups with compound stacking
• Inventory with batch/lot tracking, expiry dates, FEFO support
• Multi-warehouse stock balances
• Accounts Receivable — customers, invoices, payments
• Accounts Payable — vendors, bills, payments
• 24 lifecycle signals
• Configurable via ACCOUNTING settings dict
• Swappable Customer and Vendor models
• Dynamic field selection (?fields=, ?exclude=)
• Write-once fields via settings
• Extra field injection via settings
• Soft-delete support
• Django admin registrations for all models
• DRF ViewSets + generic views + router