Capital accounts

Goal

Track partner equity, contributions, drawings, and profit allocation in a subsidiary capital ledger.

Who it is for

subsidiary_ledgers.view to list; capital_accounts.manage for partners/movements; capital_accounts.allocate_profit for allocation; capital_accounts.admin for setup.

Preconditions

Optional module capital_accounts enabled. System capital GL roles mapped. Open under Operations → Subsidiary Ledgers → Capital Accounts.

Steps

1. New partner: Code, Name, Profit share %.
2. Record Contribution or Drawing (amount + bank/cash GL).
3. Allocate profit: enter profit; basis percentage or manual; per-partner share % / amount.
4. Review list columns: contributions, drawings, share, equity, tie-out tag.
5. Capital accounts setup: allocation method (equal / ownership_pct / custom), allow negative draws, require approval for draws, statement format, contribution/draw type catalog. (Some catalog/method fields are stored prefs; draw flags are enforced on movements.)

Hard stops

Delete partner only when balance is 0 (API; limited UI). Drawing blocked when draw_approval_required (policy blocks drawings — no in-app approval UI yet) or negative_draws_not_allowed. Allocation sum mismatch; open period / posting / unmapped system roles.

Related

• Subsidiary ledgers
• Journals
• Periods