Encore OS — Documentation

Module: Finance & Accounting
Prefix: fa_
Table Count: 45
Last Updated: 2026-01-10

Overview

The FA module provides nonprofit fund accounting capabilities including chart of accounts, general ledger, fund/program tracking, budgeting, accounts receivable, accounts payable, purchasing, and banking/reconciliation.

Table Categories

1. Chart of Accounts (3 tables)

Table	Columns	Description
`fa_accounts`	28	GL account definitions
`fa_account_types`	12	Account type catalog
`fa_account_balances`	10	Period account balances

Account Types (Enum):

asset, liability, equity, revenue, expense

Account Subtypes (Enum):

Assets: current_asset, fixed_asset, other_asset
Liabilities: current_liability, long_term_liability
Equity: net_assets, retained_earnings
Revenue: program_revenue, contribution, grant, other_revenue
Expense: program_expense, admin_expense, fundraising_expense

Hierarchical Structure:

fa_accounts
├── parent_account_id (self-reference)
├── level (1-5)
├── is_control_account
└── allows_posting

2. General Ledger (3 tables)

Table	Columns	Description
`fa_journal_entries`	24	Journal entry headers
`fa_journal_entry_lines`	12	Debit/credit lines
`fa_recurring_entries`	18	Recurring entry templates

Journal Entry Status:

draft → pending_approval → posted
reversed (after reversal)

Source Types (Enum):

type EntrySourceType = 
  | 'manual'      // Manual journal entry
  | 'invoice'     // AR invoice posting
  | 'payment'     // AP payment posting
  | 'receipt'     // AR receipt posting
  | 'adjustment'  // Period adjustment
  | 'closing'     // Period close entry
  | 'recurring'   // Recurring entry
  | 'import';     // Imported entry

3. Fiscal Management (2 tables)

Table	Columns	Description
`fa_fiscal_years`	12	Fiscal year definitions
`fa_fiscal_periods`	14	Monthly/quarterly periods

Period Status (Enum):

future → open → closed → locked

Key Constraints:

Only one is_current fiscal year per org
Periods must be sequential with no gaps
Closed periods cannot accept new postings

4. Fund Accounting (2 tables)

Table	Columns	Description
`fa_funds`	18	Fund definitions
`fa_programs`	14	Program definitions

Fund Types (Enum):

unrestricted - General operating
temporarily_restricted - Time/purpose restrictions
permanently_restricted - Endowment funds
board_designated - Board-restricted funds

Restriction Tracking:

interface FundRestrictions {
  donor_restriction?: string;
  purpose_restriction?: string;
  time_restriction?: string;  // Date when restriction releases
}

5. Budgeting (4 tables)

Table	Columns	Description
`fa_budgets`	22	Budget versions
`fa_budget_lines`	14	Budget line items
`fa_budget_alerts`	18	Variance alerts
`fa_budget_approvals`	12	Approval workflow

Budget Status (Enum):

draft → submitted → approved → active
rejected (back to draft)

Budget Version Types:

original - Initial approved budget
revised - Mid-year revision
forecast - Rolling forecast
scenario - What-if analysis

6. Accounts Receivable (8 tables)

Table	Columns	Description
`fa_customers`	26	Customer master records
`fa_invoices`	24	AR invoices
`fa_invoice_lines`	14	Invoice line items
`fa_customer_payments`	22	Payment receipts
`fa_ar_payment_applications`	10	Payment-to-invoice links
`fa_credit_memos`	24	Credit memo headers
`fa_credit_memo_lines`	14	Credit memo lines
`fa_credit_applications`	10	Credit-to-invoice links

Invoice Status (Enum):

draft → posted → partially_paid → paid
void (cancelled)
written_off (bad debt)

AR Workflow:

fa_invoices (posted)
    ↓
fa_customer_payments
    ↓
fa_ar_payment_applications (links payment → invoice)
    ↓
fa_invoices.balance_due updated

7. Accounts Payable (6 tables)

Table	Columns	Description
`fa_vendors`	28	Vendor master records
`fa_vendor_bills`	26	AP bills/invoices
`fa_vendor_bill_lines`	16	Bill line items
`fa_payments`	24	Payment records
`fa_payment_applications`	10	Payment-to-bill links
`fa_payment_batches`	16	Batch payment runs

Payment Methods:

check, ach, wire, credit_card, cash

3-Way Match (if enabled):

fa_purchase_orders → fa_po_receipts → fa_vendor_bills
        ↓                    ↓              ↓
    (ordered)           (received)      (invoiced)

8. Purchasing (6 tables)

Table	Columns	Description
`fa_purchase_orders`	28	PO headers
`fa_purchase_order_lines`	16	PO line items
`fa_po_amendments`	14	PO change orders
`fa_po_receipts`	16	Receipt headers
`fa_po_receipt_lines`	12	Receipt line items
`fa_approval_thresholds`	14	Approval rules

PO Status Flow:

draft → pending_approval → approved → partially_received → received → closed
                ↓
            rejected

9. Banking (6 tables)

Table	Columns	Description
`fa_bank_accounts`	18	Bank account setup
`fa_bank_statements`	18	Imported statements
`fa_bank_statement_lines`	16	Statement transactions
`fa_bank_reconciliations`	26	Reconciliation records
`fa_reconciliation_matches`	12	Statement-to-GL matches
`fa_reconciliation_adjustments`	14	Reconciling items

Reconciliation Workflow:

// Reconciliation summary
interface ReconciliationSummary {
  bank_ending_balance: number;
  gl_ending_balance: number;
  outstanding_checks_total: number;
  deposits_in_transit_total: number;
  adjustments_total: number;
  difference: number;  // Should be 0 when balanced
  is_balanced: boolean;
}

10. Reporting (4 tables)

Table	Columns	Description
`fa_report_definitions`	20	Report templates
`fa_report_schedules`	14	Scheduled runs
`fa_report_runs`	14	Execution history
`fa_report_recipients`	8	Distribution lists

Standard Reports:

Statement of Financial Position (Balance Sheet)
Statement of Activities (Income Statement)
Statement of Functional Expenses
Statement of Cash Flows
Budget vs Actual
Trial Balance
General Ledger Detail

11. Module Settings (1 table)

Table	Columns	Description
`fa_module_settings`	29	FA configuration

Key Settings:

Setting	Type	Default
`default_fiscal_year_start_month`	integer	1
`require_po_approval`	boolean	true
`po_approval_threshold_amount`	decimal	5000
`enable_3_way_match`	boolean	false
`auto_generate_invoice_numbers`	boolean	true
`invoice_number_prefix`	text	’INV-‘
`budget_variance_critical_threshold_percent`	decimal	10

Common Query Patterns

Get Account Balance

const { data } = await supabase
  .from('fa_account_balances')
  .select(`
    *,
    account:fa_accounts(account_number, name)
  `)
  .eq('period_id', periodId)
  .eq('account_id', accountId)
  .single();

Get Trial Balance

const { data } = await supabase
  .from('fa_account_balances')
  .select(`
    account:fa_accounts(
      account_number,
      name,
      account_type,
      normal_balance
    ),
    ending_balance
  `)
  .eq('period_id', periodId)
  .eq('organization_id', orgId);

Get AR Aging

const { data } = await supabase
  .from('fa_invoices')
  .select(`
    *,
    customer:fa_customers(customer_name)
  `)
  .eq('organization_id', orgId)
  .gt('balance_due', 0)
  .in('status', ['posted', 'partially_paid']);

Get Budget Variance

const { data } = await supabase
  .from('fa_budget_alerts')
  .select(`
    *,
    account:fa_accounts(account_number, name),
    budget:fa_budgets(version_name)
  `)
  .eq('organization_id', orgId)
  .eq('alert_status', 'active')
  .order('variance_percent', { ascending: false });

RLS Policies

FA tables use strict RLS:

All tables filtered by organization_id
Posted entries cannot be modified (application-level)
Sensitive data (vendor banking) restricted to FA admins

Helper Functions:

fa_user_has_access() - General access check
fa_can_post_to_period() - Period status check
fa_validate_journal_entry() - Balance validation

Triggers & Functions

Auto-Calculations

fa_update_account_balance() - Updates balances on posting
fa_update_invoice_balance() - Updates AR balance on payment
fa_update_bill_balance() - Updates AP balance on payment

Validations

fa_validate_balanced_entry() - Ensures debits = credits
fa_validate_period_open() - Checks period status
fa_validate_fund_restriction() - Fund usage rules

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Finance & Accounting Database Tables

Overview

Table Categories

1. Chart of Accounts (3 tables)

2. General Ledger (3 tables)

3. Fiscal Management (2 tables)

4. Fund Accounting (2 tables)

5. Budgeting (4 tables)

6. Accounts Receivable (8 tables)

7. Accounts Payable (6 tables)

8. Purchasing (6 tables)

9. Banking (6 tables)

10. Reporting (4 tables)

11. Module Settings (1 table)

Common Query Patterns

Get Account Balance

Get Trial Balance

Get AR Aging

Get Budget Variance

RLS Policies

Triggers & Functions

Auto-Calculations

Validations

See Also

​Overview

​Table Categories

​1. Chart of Accounts (3 tables)

​2. General Ledger (3 tables)

​3. Fiscal Management (2 tables)

​4. Fund Accounting (2 tables)

​5. Budgeting (4 tables)

​6. Accounts Receivable (8 tables)

​7. Accounts Payable (6 tables)

​8. Purchasing (6 tables)

​9. Banking (6 tables)

​10. Reporting (4 tables)

​11. Module Settings (1 table)

​Common Query Patterns

​Get Account Balance

​Get Trial Balance

​Get AR Aging

​Get Budget Variance

​RLS Policies

​Triggers & Functions

​Auto-Calculations

​Validations

​See Also

Overview

Table Categories

1. Chart of Accounts (3 tables)

2. General Ledger (3 tables)

3. Fiscal Management (2 tables)

4. Fund Accounting (2 tables)

5. Budgeting (4 tables)

6. Accounts Receivable (8 tables)

7. Accounts Payable (6 tables)

8. Purchasing (6 tables)

9. Banking (6 tables)

10. Reporting (4 tables)

11. Module Settings (1 table)

Common Query Patterns

Get Account Balance

Get Trial Balance

Get AR Aging

Get Budget Variance

RLS Policies

Triggers & Functions

Auto-Calculations

Validations

See Also