Financial truth,
behind one fluent API.

// Create an Asset aggregator account (parent node)
$currentAssets = ium()->accounting()->accounts()->create(
    new CreateAccountDto(
        '1100',
        'Current Assets',
        AccountType::Asset,
        'USD',
        null, // Root level
        'Parent aggregator for all liquid assets'
    )
);

// Add child leaf account: Automatically converts parent to aggregator
$bankOperating = ium()->accounting()->accounts()->create(
    new CreateAccountDto(
        '1110',
        'JPMorgan Chase - Operating Account',
        AccountType::Asset,
        'USD',
        $currentAssets->id
    )
);

// Retrieve the entire hierarchical COA tree with rolled-up children
$accountTree = ium()->accounting()->accounts()->tree();

// 1. Generate real-time Trial Balance with zero-variance verification
$trialBalance = ium()->accounting()->ledger()->generateTrialBalance($periodId);

if (!$trialBalance['is_balanced']) {
    throw new RuntimeException('Trial balance disparity detected!');
}

// 2. Compile statutory Balance Sheet (Assets = Liabilities + Equity)
$balanceSheet = ium()->accounting()->ledger()->generateBalanceSheet();

// 3. Run Income Statement (P&L) for active fiscal period
$incomeStatement = ium()->accounting()->ledger()->generateIncomeStatement($periodId);
$netProfit = $incomeStatement['net_income'];

// Register an automated mapping for cross-domain Billing facts
ium()->accounting()->acl()->registerMapping(
    'billing.invoice_settled',
    '1110', // Debit: Bank Operating Cash
    '1120'  // Credit: Accounts Receivable
);

// Ingest domain event from upstream Billing/WMS without coupling
$voucher = ium()->accounting()->acl()->ingest(
    new AclIngestEventDto(
        'billing.invoice_settled',
        450000, // $4,500.00 stored in integer cents
        'USD',
        '2026-03-31',
        'Customer INV-8921 settlement via Stripe',
        'billing.invoice',
        '8921'
    )
);

// Establish daily exchange rate against base currency (USD)
ium()->accounting()->currencies()->setRate(
    'EUR',
    1.085000, // 1 EUR = 1.085 USD
    '2026-03-31',
    'ecb_daily_feed'
);

// Exact integer minor unit conversion
$usdCents = ium()->accounting()->currencies()->convertMinor(
    10000, // 100.00 EUR
    'EUR',
    'USD',
    '2026-03-31'
); // Output: 10850 ($108.50)

// Format minor units for statutory UI/reports
$display = ium()->accounting()->currencies()->formatMinor($usdCents, 'USD');