accounting modules

app/assets/utils/classes_ac/AccountingEngine.php

@@ -0,0 +1,23 @@
+<?php
+/**
+ * AccountingEngine
+ *
+ * Core double-entry validation and rules.
+ * Ensures every journal entry balances (total debit = total credit).
+ * All other accounting classes depend on this for validation.
+ */
+class AccountingEngine
+{
+    private PDO $pdo;
+    private int $companyId;
+
+    public function __construct(PDO $pdo, int $company_id)
+    {
+        $this->pdo       = $pdo;
+        $this->companyId = $company_id;
+    }
+
+    // TODO: validate journal lines balance (sum debit = sum credit)
+    // TODO: validate account codes exist and are posting accounts
+    // TODO: validate period is open
+}