# Accountant Export — Movement File + Form 6111 **Date:** 2026-06-01 **Status:** Draft **Spec:** 181 **Tier:** All tiers **Depends on:** `invoices-core`, `invoice-receipt-document`, `invoice-credit-notes`, `expenses-module`, `vendors-suppliers`, `contractor-payouts`, `financial-statements`, `israeli-tax-reports`, `uniform-format-export`, `foundation-auth-rbac` **Referenced by:** `reports-navigation-hub`, `settings-module`, `integration-hub` --- ## Overview Most Israeli SMBs hand bookkeeping to an external accountant (רואה חשבון / יועץ מס) who imports the business's transactions into accounting software (Hashavshevet/חשבשבת and compatible packages). This spec backs the `/settings/integrations/accounting` route with a movement-file export, providing: 1. **Movement file (קובץ תנועות)** — periodic export of journal movements in the Hashavshevet-compatible uniform movement format, importable by Israeli accounting software. 2. **Form 6111 (טופס 6111)** — the ITA-standardized annual report-of-accounts line mapping that accountants file with the annual return; closes gap G3 (financial-statements produces human/xlsx P&L but not the 6111 field-coded structure). 3. **Accountant access** — a scoped role + invite so the business's accountant can pull exports without full tenant access. --- ## Derived ledger (movement source) Zync is a documents+cash system, not double-entry. Movements are **derived** from source documents into a posting view at export time: | Source event | Debit | Credit | |--------------|-------|--------| | Tax invoice issued | Customer (A/R) | Revenue + VAT-payable | | Receipt / payment in | Bank/Cash | Customer (A/R) | | Credit note | Revenue + VAT-payable | Customer (A/R) | | Expense (deductible) | Expense category + VAT-input | Vendor (A/P) / Bank | | Contractor payout | Subcontractor expense | Bank, Withholding-payable (856) | Account codes come from a tenant **chart of accounts** mapping (defaults seeded; editable in settings). Each movement carries: date, reference (doc number), account code, debit/credit, amount, counter-account, VAT code, description. > **Amount semantics:** derived movements use face-value document amounts (invoice `subtotal`/`total`, expense `amount`, payout `amount`). ILS-normalization for foreign-currency invoices is deferred — IL tenants invoice in ILS; multi-currency `total_ils` is not in schema (same decision as `israeli-tax-reports`). > **Derived-ledger interface (consumed by `uniform-format-export`, spec 180):** the movement-derivation function — `deriveMovements(tenantId, periodFrom, periodTo) → Movement[]` over the source events in the table above — is also the input to spec 180's B100/B110 journal records. Spec 180 calls this function when `coa_mappings` exist for the tenant (the "accountant-export enabled" signal); with no chart of accounts mapped, spec 180 emits B100/B110 counts of 0 (documents-only mode, legally permitted). The interface and the enabled-signal are defined here; spec 180 consumes them and does not re-derive movements. ```sql CREATE TABLE coa_accounts ( -- chart of accounts (tenant-editable, seeded) id UUID PRIMARY KEY DEFAULT gen_random_uuid(), tenant_id UUID NOT NULL REFERENCES tenants(id) ON DELETE CASCADE, code TEXT NOT NULL, -- e.g. '4000' revenue, '1100' A/R name TEXT NOT NULL, type TEXT NOT NULL CHECK (type IN ('asset','liability','equity','revenue','expense')), form6111_code TEXT, -- mapping to Form 6111 field UNIQUE (tenant_id, code) ); CREATE TABLE coa_mappings ( -- maps document categories → account codes tenant_id UUID NOT NULL REFERENCES tenants(id) ON DELETE CASCADE, source_kind TEXT NOT NULL, -- 'revenue' | 'vat_payable' | 'ar' | 'bank' | expense category | ... account_code TEXT NOT NULL, PRIMARY KEY (tenant_id, source_kind) ); CREATE TABLE accountant_export_jobs ( id UUID PRIMARY KEY DEFAULT gen_random_uuid(), tenant_id UUID NOT NULL REFERENCES tenants(id) ON DELETE CASCADE, kind TEXT NOT NULL CHECK (kind IN ('movement_file','form6111')), period_from DATE NOT NULL, period_to DATE NOT NULL, status TEXT NOT NULL DEFAULT 'pending', r2_key TEXT, download_expires_at TIMESTAMPTZ, generated_by UUID REFERENCES users(id) ON DELETE SET NULL, created_at TIMESTAMPTZ DEFAULT NOW() ); ``` --- ## Form 6111 6111 groups P&L and balance-sheet lines into ITA-numbered fields per [gov.il itc6111](https://www.gov.il/he/service/itc6111) and the official "דברי הסבר לטופס 6111" (e.g. field **1300** = revenue from sales/services, **2000** = cost of sales, **3000** = production expenses, **3500** = selling & marketing, **5000** = G&A, **6666** = net profit/loss; balance-sheet lines are a separate section, not the 5000-series). Zync produces the **profit-and-loss section** (fields **1300–6666** in v1) from source documents via `coa_accounts.form6111_code`, plus a **tax-adjustment section** stub for the accountant to complete. **6111 turnover (field 1300) and P&L amounts are reported ex-VAT** (statutory; VAT is reported separately via PCN874) and **reconcile to the movement file** — the financial-statements dashboard's VAT-inclusive gross revenue is a separate report per its own spec. Output: structured Excel with one row per 6111 field code + amount + the supporting Zync category breakdown, so the accountant can reconcile and file. Inventory receipts embedded in expense OCR payloads (`sourceMetadata.stockLines`) are treated as a dedicated `inventory_stock` source and default to **field 2000** rather than inflating ordinary operating-expense categories. *(Rationale: prior illustrative 1010/2010/5000-BS examples were wrong; real ITA P&L codes differ. 2026-07-05 rationale: stock-line receipts represent inventory received into stock and should compose into cost-of-sales / inventory reporting, not OPEX.)* --- ## Accountant access A scoped grant lets the business invite its accountant: ```sql ALTER TABLE tenant_memberships ADD COLUMN is_accountant BOOLEAN DEFAULT false; -- accountant role: read-only on financial reports + export endpoints; no edit, no customer PII beyond billing identity -- (Rationale: migration 0041 alters tenant_memberships, not tenant_members.) ``` Accountant role (built on `foundation-auth-rbac`): permissions `reports:read`, `reports:export`, `accountant:export`. Cannot edit documents, manage users, or see non-financial modules. Invited via `/settings/users` with role "Accountant". --- ## UI — `/settings/integrations/accounting` ``` ┌──────────────────────────────────────────────────────────────┐ │ Accountant Export │ │ │ │ Movement file (קובץ תנועות) │ │ Period [Q1 2026 ▾] / custom Format [Hashavshevet ▾] │ │ [Generate movement file] │ │ │ │ Form 6111 (annual) │ │ Tax year [2025 ▾] │ │ [Generate 6111 Excel] │ │ │ │ Inventory count (מפקד מלאי) │ │ As of [2025 ▾ → 31/12/2025] │ │ [Download Inventory Count XLSX] │ │ │ │ Chart of accounts [Edit mapping →] │ │ 23 accounts · 6111 codes mapped: 21/23 ⚠ │ │ │ │ Your accountant │ │ accountant@cpa.co.il · Accountant role · invited 3/2026 │ │ [Invite accountant] │ │ │ │ ── Recent exports ─────────────────────────────────────────│ │ Movement Q1 2026 · 2026-04-02 · [⬇] │ └──────────────────────────────────────────────────────────────┘ ``` CP1255 encoding for the movement file (Hashavshevet import expectation), same bundled table as `uniform-format-export`. --- ## API ``` GET /api/coa/accounts → chart of accounts PUT /api/coa/accounts → edit accounts + 6111 mapping GET /api/coa/mappings → category→account mapping PUT /api/coa/mappings → edit mapping POST /api/reports/accountant/movement → generate movement file (period, format) → job POST /api/reports/accountant/form6111 → generate 6111 (year) → job GET /api/reports/accountant/inventory-count/xlsx?asOf=YYYY-MM-DD → direct XLSX physical count sheet GET /api/reports/accountant/exports → list jobs GET /api/reports/accountant/exports/:id → status + signed url ``` Export endpoints require `accountant:export` (held by OWNER/ADMIN and the Accountant role). Generation audited. --- ## Architecture Decisions | Decision | Choice | Reason | |----------|--------|--------| | Derived ledger, not stored GL | Compute movements at export | Zync stays a documents+cash app; a full posted GL would duplicate source-of-truth and require reconciliation | | Reuse `coa_accounts` for 6111 + movement + מבנה אחיד B110 | One chart | Single account mapping feeds movement file, Form 6111 field codes, and the uniform-format journal records | | Accountant as scoped role | Not full member, not separate auth | Accountant needs financial read+export only; reuses RBAC instead of a parallel portal | | 6111 P&L section only in v1 | Tax-adjustment section as stub | Tax adjustments require professional judgment; Zync supplies the auditable base, accountant completes the filing | | Hashavshevet uniform movement format | Not a proprietary CSV | It is the de-facto import standard across IL accounting software |