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KB-350 — Technical Accounting Certification Framework

Version: 1.0
Status: Approved
Author: BLACK ERP Engineering
Category: Technical Accounting Certification

Purpose

This document defines the technical accounting certification methodology used by BLACK ERP.

Unlike the Functional Certification series (KB-300), which validates business processes from an operational perspective, this series validates the internal accounting engine and demonstrates that every accounting transaction generated by ADempiere can be traced, audited and verified directly from the database.

The objective is to provide complete technical evidence that accounting transactions generated by the ERP are internally consistent and accurately represented throughout the accounting lifecycle.

Scope

This certification framework covers:

  • Accounting Engine
  • Posting Process
  • FACT_ACCT
  • SQL Validation
  • Accounting Traceability
  • Financial Reports
  • Cash Basis VAT validation

Certification Levels

Technical Accounting Certification is divided into four independent validation levels.

Each level increases confidence in the accounting engine.

Level 1 — Functional Validation

Business processes are executed from the user interface.

Examples:

  • Purchase Cycle
  • Sales Cycle
  • Payments
  • Allocations
  • Bank Reconciliation

Objective:

Verify that business documents generate the expected accounting entries.

Reference:

  • KB-301
  • KB-302

Level 2 — Accounting Engine Validation

The Accounting Engine responsible for generating accounting entries is validated.

The certification verifies the complete posting pipeline.

Business Document

        │

        ▼

Document Engine

        │

        ▼

Doc_*

        │

        ▼

Fact

        │

        ▼

FactLine

        │

        ▼

FACT_ACCT

Reference:

KB-212 — Accounting Engine Architecture

Level 3 — Database Validation

Accounting transactions are validated directly from the PostgreSQL database.

Instead of relying on ERP windows, accounting evidence is obtained directly from FACT_ACCT.

This guarantees that:

  • Accounting entries were persisted correctly.
  • Amounts are internally consistent.
  • Source documents can be traced.
  • Accounting dimensions are preserved.

Level 4 — Financial Validation

The accounting entries stored in FACT_ACCT must be reflected consistently in:

  • Accounting Information Window
  • General Ledger
  • Trial Balance
  • Financial Statements

This guarantees end-to-end accounting integrity.

Certification Evidence

Every certified accounting scenario must include the following evidence.

Evidence Required
Business Process ✓
Source Documents ✓
Accounting Entries ✓
SQL Validation ✓
FACT_ACCT Validation ✓
Accounting Conclusion ✓

Technical Validation Workflow

Business Process

        │

        ▼

Business Document

        │

        ▼

Accounting Engine

        │

        ▼

FACT_ACCT

        │

        ▼

Accounting Window

        │

        ▼

General Ledger

        │

        ▼

Trial Balance

        │

        ▼

Financial Statements

Technical Principles

The certification framework follows these principles.

Single Source of Truth

FACT_ACCT is considered the authoritative accounting repository.

All accounting validations originate from this table.

End-to-End Traceability

Every accounting entry must be traceable back to its originating business document.

Database Verification

Accounting validation should never rely exclusively on ERP screens.

Whenever possible, accounting evidence should be validated directly against PostgreSQL.

Reproducibility

Every certification must be reproducible by another consultant using:

  • Business documents
  • SQL queries
  • Accounting reports

Relationship with Other Knowledge Base Documents

KB Description
KB-212 Accounting Engine Architecture
KB-301 Sales Functional Certification
KB-302 Purchase Functional Certification
KB-307 Certification Matrix
KB-351 FACT_ACCT Anatomy
KB-353 SQL Validation Guide
KB-354 Cash Basis VAT Validation

Future Technical Certifications

This framework serves as the foundation for future accounting validations including:

  • Inventory Costing
  • Manufacturing
  • Fixed Assets
  • Foreign Currency
  • Project Accounting
  • Intercompany Accounting
  • Financial Closing

Conclusion

The Technical Accounting Certification Framework complements the Functional Certification process by validating the internal behavior of the accounting engine.

Together, both certification layers provide complete confidence that accounting information generated by BLACK ERP is operationally correct, technically consistent and fully auditable.