Double entry transactions

[curtisdelicata]

Background:
Double entry accounting is a fundamental principle in accounting systems, ensuring accuracy and integrity of financial records by recording each financial transaction in at least two accounts, thereby maintaining a balance between credits and debits.

Goal:
The goal of this issue is to implement the double entry accounting system in Liberu Accounting to enhance the accuracy and reliability of financial data.

Tasks:

Database Structure:

Design and implement a database structure that supports double entry transactions, including tables for accounts, transactions, and associated entries.
Transaction Creation:

Develop functionality to create transactions in the system, ensuring that each transaction involves at least two accounts with appropriate debits and credits.
Transaction Editing:

Enable editing and modification of transactions while maintaining the balance of debits and credits across affected accounts.
Transaction Validation:

Implement validation checks to ensure that each transaction adheres to the double entry accounting rules, preventing imbalanced transactions.
Account Reconciliation:

Create features that allow for easy reconciliation of accounts by presenting a clear view of debits and credits associated with each account.
Reporting:

Develop reporting capabilities to generate financial statements and reports based on the double entry transactions, including trial balances, balance sheets, and income statements.
Acceptance Criteria:

A user should be able to create a transaction involving multiple accounts with appropriate debits and credits.
The application should enforce double entry accounting principles, ensuring every transaction is balanced.
The financial statements and reports generated should accurately reflect the double entry transactions recorded.
Additional Information:

This enhancement is critical for maintaining accurate financial records and compliance with accounting standards for Liberu Accounting.
The implementation should follow best practices and maintain code quality for future maintainability.