Subledger to General Ledger Data Flow

Posting rules, transaction-grain subledger, periodic aggregation, and tie-out to the GL

Subledger to General Ledger Data Flow Posting rules, transaction-grain subledger, periodic aggregation, and tie-out to the GL 01 / Sources 02 / Post 03 / Subledger 04 / Aggregate 05 / General Ledger Business Events · orders, fees, payouts · 01 / Sources · raw Business Events orders, fees, payouts raw Posting Rules · event to debit/credit · 01 / Sources · config Posting Rules event to debit/credit config Posting Engine · balanced lines · 02 / Post · idempotent Posting Engine balanced lines idempotent Subledger · transaction grain · 03 / Subledger · append-only Subledger transaction grain append-only Aggregation Job · period rollup · 04 / Aggregate · batch Aggregation Job period rollup batch General Ledger · journal entries · 05 / General Ledger · period General Ledger journal entries period Reconciliation · subledger to GL tie-out · 05 / General Ledger · control Reconciliation subledger to GL tie-out control posted events transaction grain account map config journal lines idempotent write period slice read summary entries few rows detail totals control read GL balances control read Legend primary data policy / PII async batch data store

Posting Path

  • • Business events are mapped to balanced debits and credits by posting rules
  • • The posting engine writes at transaction grain with an idempotency key
  • • Every subledger line is append-only and traceable to its source event

Aggregation

  • • A period job rolls up many subledger lines by account and date
  • • Summarized GL journal entries are a few rows, not millions
  • • The general ledger stays at reporting grain, not transaction grain

Tie-out Control

  • • Reconciliation reads subledger detail totals and posted GL balances
  • • Any variance blocks the period close until it is explained
  • • The control read never mutates ledger state

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