General Ledger

GASB-compliant fund accounting supporting governmental, proprietary, and fiduciary fund types. Every journal entry enforces double-entry validation — total debits must equal total credits, verified with Decimal.js precision. Encumbrances reserve budget for anticipated spending (POs, requisitions) and track through active, partially released, released, and cancelled states. A two-tier revenue routing engine directs incoming revenue to the correct GL accounts by module and fee type. Every other finance module — AP, AR, Payroll, Property Tax, Utility Billing — posts to the GL automatically.