📊
Finanzbuchhaltung & Journal
accounting
accounting_controlling
🛡️ RLS Protected
Hauptbuch, Sachkonten nach DATEV SKR03/SKR04, automatisierte Buchungszeilen und Steuerberater-Export.
Fachliche Bestimmung: Rechtskonforme Finanzbuchhaltung für den deutschen und europäischen Raum. Enthält standardisierte DATEV-Kontenrahmen (SKR03 und SKR04), ordnet Erlöse, Aufwände und Steuerkonten automatisch zu und erzeugt GoBD-konforme Buchungsstapel im DATEV-Format zur direkten Übergabe an den Steuerberater.
⚡ Workflows & Lebenszyklen (5)
🗄️ Datenmodelle & Felder (12)
🔌 Einstiegspunkte (UI & APIs) (85)
🛡️ Regulatorik & Compliance
⚡ Workflows & Lebenszyklen
Eingangsrechnung → Abrechnung
cascade:business.supplier_invoice.p2p
Kaskade (review_gated).
1. booking
Buchungssatz erstellen
accounting
Aktionen: accounting.entry
2. project
Projektkosten verbuchen
projects
Aktionen: link_project
3. task
Frist / Skonto überwachen
tasks
Aktionen: create_task
Buchungssatz erstellen
cascade_target:business.accounting.booking
Kaskade (review_gated).
1. cascade
Buchungssatz erstellen
Benutzerbefehl: accounting agent
plan:command_accounting_agent
Geprüfter Durable-Plan (durable_plan), Start: manual_command.
1. accounting_agent
accounting_agent
{"key": "execute_command", "label": "Befehl prüfen, ausführen oder zur Freigabe vorlegen", "adapter": "agent.execute", "agent": "accounting_agent", "condition_fact": null}
Aktionen: accounting_agent
Buchungskandidat
status:accounting_entry
Beobachtbare Zustandsmaschine (observable_only). Übergänge hier nicht erzwungen — siehe Service-Validierung.
1. detected
detected
Status «detected» der Zustandsmaschine Buchungskandidat.
2. enriched
enriched
Status «enriched» der Zustandsmaschine Buchungskandidat.
3. needs_review
needs_review
Status «needs_review» der Zustandsmaschine Buchungskandidat.
4. approved
approved
Status «approved» der Zustandsmaschine Buchungskandidat.
5. exported
exported
Status «exported» der Zustandsmaschine Buchungskandidat.
6. rejected
rejected
Status «rejected» der Zustandsmaschine Buchungskandidat.
Buchungssatz
status:journal_entry
Beobachtbare Zustandsmaschine (observable_only). Übergänge hier nicht erzwungen — siehe Service-Validierung.
1. draft
draft
Status «draft» der Zustandsmaschine Buchungssatz.
2. posted
posted
Status «posted» der Zustandsmaschine Buchungssatz.
3. cancelled
cancelled
Status «cancelled» der Zustandsmaschine Buchungssatz.
🗄️ Datenmodelle & Felder
🔌 Einstiegspunkte (UI & APIs)
| Art | Methode | Endpunkt / Pfad | Titel & Zweck | Berechtigung |
|---|---|---|---|---|
| ⚡ REST API | DELETE | /api/v1/accounting/currencies/{currency_id} |
delete_currency
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | DELETE | /api/v1/accounting/payment-terms/{term_id} |
delete_payment_term
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | DELETE | /api/v1/accounting/tax-codes/{tax_id} |
delete_tax_code
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | GET | /accounting |
accounting_page
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/categories |
list_categories
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/cost-centers |
list_cost_centers
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/cost-types |
list_cost_types
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/currencies |
list_currencies
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/entries |
list_entries
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/entries/{entry_id} |
get_entry
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/journal-entries |
list_journal_entries
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/journal-entries/{entry_id} |
get_journal_entry
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/journals |
list_journals
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/payment-terms |
list_payment_terms
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/tax-advisor/check |
get_tax_advisor_check
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/tax-advisor/configuration |
get_tax_advisor_configuration
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/tax-advisor/questionnaire |
get_tax_advisor_questionnaire
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/tax-codes |
list_tax_codes
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/accounting/tax-rates |
list_tax_rates
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/alerts |
kpi_alerts
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/bab |
bab
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/bi/catalog |
bi_catalog
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/bi/export.csv |
bi_export
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/bi/query |
bi_query
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/bwa |
bwa
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/cost-centers |
cost_centers
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/exchange-rates |
exchange_rates
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/groups |
groups
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/imputed-costs |
imputed_costs
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/internal-orders |
internal_orders
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/internal-orders/{order_id}/lines |
order_lines
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/kpis |
kpis
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/kpis/{key}/history |
kpi_history
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/margin |
margin
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/plan |
plan
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/snapshots |
snapshots
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/controlling/snapshots/{snapshot_id} |
snapshot
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/costing/entries |
list_entries
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/costing/entries/{entry_id} |
get_entry
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /api/v1/costing/projects/{project_id}/metrics |
project_metrics
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /controlling |
controlling_home
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | GET | /controlling/{page} |
controlling_page
Semantic binding: not_evaluated; mutation=False
|
accounting
|
| ⚡ REST API | PATCH | /api/v1/accounting/currencies/{currency_id} |
update_currency
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PATCH | /api/v1/accounting/payment-terms/{term_id} |
update_payment_term
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PATCH | /api/v1/accounting/tax-codes/{tax_id} |
update_tax_code
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/categories |
create_category
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/cost-centers |
create_cost_center
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/cost-types |
create_cost_type
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/currencies |
create_currency
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/currencies/seed |
seed_currencies
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/entries |
create_entry
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/entries/{entry_id}/approve |
approve_entry
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/entries/{entry_id}/reject |
reject_entry
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/journal-entries/inventory-adjustment |
post_inventory_adjustment
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/journal-entries/post-expenses |
post_approved_expenses
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/journal-entries/repost/invoice/{invoice_id} |
repost_invoice_journal_entry
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/journal-entries/{entry_id}/reverse |
reverse_journal_entry
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/payment-terms |
create_payment_term
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/payment-terms/seed |
seed_payment_terms
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/tax-advisor/ai-assist |
tax_advisor_ai_assist
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/tax-advisor/apply |
tax_advisor_apply_configuration
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/tax-advisor/proposal |
tax_advisor_proposal
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/tax-codes |
create_tax_code
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/accounting/tax-codes/seed |
seed_tax_codes
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/controlling/backfill-dimensions |
backfill_dimensions
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/controlling/exchange-rates/fetch-ecb |
fetch_ecb_rates
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/controlling/imputed-costs |
create_imputed
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/controlling/internal-orders |
create_order
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/controlling/kpis/snapshot |
kpi_snapshot
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/controlling/snapshots |
freeze
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | POST | /api/v1/costing/entries |
create_entry
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/cost-centers/{center_id} |
update_center
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/cost-centers/{center_id}/rules |
set_rules
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/exchange-rates |
save_rate
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/groups/{group_id}/ranges |
set_ranges
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/imputed-costs/{cost_id} |
update_imputed
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/internal-orders/{order_id} |
update_order
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/internal-orders/{order_id}/status |
order_status
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/kpis/{key}/target |
set_target
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| ⚡ REST API | PUT | /api/v1/controlling/plan |
save_plan
Semantic binding: not_evaluated; mutation=True
|
accounting
|
| 🖥️ WEB-UI | GET | /admin/steuerberater |
Steuerberater-Portal
DATEV-Exporte und GoBD-Buchungsstapel
|
accounting:manage
|
| ⚡ REST API | GET | /api/v1/accounting/export/datev |
DATEV Export API
Erzeugt DATEV-konforme CSV-Buchungsstapel
|
accounting:read
|
| 🖥️ WEB-UI | GET | /controlling/bwa |
BWA-Auswertung
Monatliche Betriebswirtschaftliche Auswertung
|
accounting:read
|
| 🖥️ WEB-UI | GET | /controlling/bab |
Betriebsabrechnungsbogen
Gemeinkostenverteilung auf Kostenstellen
|
accounting:read
|
| 🖥️ WEB-UI | GET | /controlling/margin |
Deckungsbeitragsrechnung
Marge nach Aufträgen und Kunden
|
accounting:read
|
🛡️ Regulatorik & Compliance
Dieses Modul unterliegt folgenden gesetzlichen, regulatorischen und Revisionsstandards:
- GoBD Grundsätze ordnungsmäßiger Buchführung
- DATEV SKR03 / SKR04 Schnittstellenvorgaben
- HGB Rechnungslegung
Verknüpfte Module: