{ "generatedFrom": "Payments Signal canonical architecture registry", "notice": "SYNTHETIC / TRAINING ONLY", "blueprintId": "architecture-accounting-reconciliation", "versionLabel": "Payments Signal reference architecture v1", "reviewDate": "2026-07-23", "traces": [ { "id": "acct-payment-to-close", "label": "Payment to balanced books", "summary": "Follow a payment from its accounting trigger to a reconciled external settlement record.", "viewId": "component", "steps": [ { "id": "acct-payment-to-close-step-1", "title": "Authorise the accounting event", "nodeId": "acct-payment-state", "interfaceId": "acct-e1", "plainExplanation": "The payment transition produces one immutable accounting intent.", "businessState": "Business state confirmed" }, { "id": "acct-payment-to-close-step-2", "title": "Select the journal rule", "nodeId": "acct-rule-engine", "interfaceId": "acct-e2", "plainExplanation": "The effective product and event rule names every debit and credit.", "businessState": "Balanced template selected" }, { "id": "acct-payment-to-close-step-3", "title": "Post once", "nodeId": "acct-posting-service", "interfaceId": "acct-e3", "plainExplanation": "The posting service commits atomically under the payment's stable business key.", "businessState": "Journal committed", "ledgerEffect": "Balanced journal reference recorded." }, { "id": "acct-payment-to-close-step-4", "title": "Update product books", "nodeId": "acct-product-ledger", "interfaceId": "acct-e6", "plainExplanation": "Customer liability and product entries are now booked.", "businessState": "Customer and product books updated" }, { "id": "acct-payment-to-close-step-5", "title": "Receive settlement evidence", "nodeId": "acct-external-evidence", "interfaceId": "acct-e8", "plainExplanation": "The network status and account report are preserved with their source context.", "businessState": "External outcome evidenced", "messageIds": [ "camt-053", "camt-054" ] }, { "id": "acct-payment-to-close-step-6", "title": "Match every layer", "nodeId": "acct-reconciliation", "interfaceId": "acct-e9", "plainExplanation": "Business state, journal, settlement position, and statement agree.", "businessState": "Reconciled" }, { "id": "acct-payment-to-close-step-7", "title": "Close with evidence", "nodeId": "acct-case-reporting", "plainExplanation": "The close record identifies the match, reviewer, and retained evidence.", "businessState": "Control closed" } ], "evidence": [ { "ref": { "sourceId": "payments-signal-editorial", "locator": "Accounting, settlement evidence, and reconciliation lineage", "label": "simplified-educational-illustration", "simplifications": "The posting model is a vendor-neutral control pattern. Product accounting, legal books, chart of accounts, posting timing, and suspense treatment differ by institution and jurisdiction." }, "verifiedDate": "2026-07-23", "versionContext": "Payments Signal reference architecture v1" }, { "ref": { "sourceId": "bis-cpmi-pfmi", "locator": "Principles 8, 23 and 24", "label": "official-requirement" }, "verifiedDate": "2026-07-23", "versionContext": "CPMI-IOSCO Principles for financial market infrastructures" } ] } ], "stressCases": [ { "id": "acct-stress-duplicate", "label": "Duplicate accounting trigger", "trigger": "The same business event is delivered twice.", "divergesAfterStepId": "acct-payment-to-close-step-2", "traceId": "acct-payment-to-close", "affectedNodeIds": [ "acct-payment-state", "acct-posting-service" ], "affectedInterfaceIds": [ "acct-e1", "acct-e2" ], "lastConfirmedState": "The first accounting intent is recorded.", "settlementState": "External settlement is unchanged.", "fundsState": "The first balanced journal remains authoritative.", "owner": "Core ledger engineering", "safeAction": "Query the posting result by business key; do not issue a second journal.", "requiredEvidence": [ "Business key", "Event sequence", "Existing journal reference" ], "recoverySteps": [ "Return the existing result", "Record the duplicate as an operational metric" ], "evidence": [ { "ref": { "sourceId": "payments-signal-editorial", "locator": "Accounting, settlement evidence, and reconciliation lineage", "label": "simplified-educational-illustration", "simplifications": "The posting model is a vendor-neutral control pattern. Product accounting, legal books, chart of accounts, posting timing, and suspense treatment differ by institution and jurisdiction." }, "verifiedDate": "2026-07-23", "versionContext": "Payments Signal reference architecture v1" } ] }, { "id": "acct-stress-uncertain", "label": "Ledger response is uncertain", "trigger": "The ledger commits but the response is lost.", "divergesAfterStepId": "acct-payment-to-close-step-3", "traceId": "acct-payment-to-close", "affectedNodeIds": [ "acct-posting-service", "acct-product-ledger" ], "affectedInterfaceIds": [ "acct-e3" ], "lastConfirmedState": "The posting command was accepted; the response is unknown.", "settlementState": "External settlement may not yet have occurred.", "fundsState": "A journal may already exist.", "owner": "Core ledger operations", "safeAction": "Look up the immutable business key before deciding whether any replay is safe.", "requiredEvidence": [ "Ledger transaction log", "Business key", "Journal balance" ], "recoverySteps": [ "Confirm the existing journal", "Resume downstream processing without reposting" ], "evidence": [ { "ref": { "sourceId": "payments-signal-editorial", "locator": "Accounting, settlement evidence, and reconciliation lineage", "label": "simplified-educational-illustration", "simplifications": "The posting model is a vendor-neutral control pattern. Product accounting, legal books, chart of accounts, posting timing, and suspense treatment differ by institution and jurisdiction." }, "verifiedDate": "2026-07-23", "versionContext": "Payments Signal reference architecture v1" } ] }, { "id": "acct-stress-break", "label": "Statement does not match the settlement book", "trigger": "A confirmed account entry has no matching internal expectation.", "divergesAfterStepId": "acct-payment-to-close-step-6", "traceId": "acct-payment-to-close", "affectedNodeIds": [ "acct-external-evidence", "acct-reconciliation", "acct-case-reporting" ], "affectedInterfaceIds": [ "acct-e8", "acct-e9" ], "lastConfirmedState": "The external statement entry is authentic but unmatched.", "settlementState": "The statement is evidence that cash moved on the external account.", "fundsState": "Internal settlement books remain incomplete.", "owner": "Treasury reconciliation", "safeAction": "Open a break; do not manufacture an expectation or reverse customer books without investigation.", "requiredEvidence": [ "Original statement", "Account and value date", "Network references", "Internal journals" ], "recoverySteps": [ "Classify the break", "Correct through an approved journal", "Re-run all affected reconciliations" ], "evidence": [ { "ref": { "sourceId": "bis-cpmi-pfmi", "locator": "Principles 23 and 24", "label": "official-requirement" }, "verifiedDate": "2026-07-23", "versionContext": "CPMI-IOSCO Principles for financial market infrastructures" }, { "ref": { "sourceId": "payments-signal-editorial", "locator": "Accounting, settlement evidence, and reconciliation lineage", "label": "simplified-educational-illustration", "simplifications": "The posting model is a vendor-neutral control pattern. Product accounting, legal books, chart of accounts, posting timing, and suspense treatment differ by institution and jurisdiction." }, "verifiedDate": "2026-07-23", "versionContext": "Payments Signal reference architecture v1" } ] } ] }