Ledger Current Account Design

14.1 Summary formulas

For each currency independently:

credits = sum(total_price where cd_flag = CREDIT and active)
debits  = sum(total_price where cd_flag = DEBIT and active)
balance = credits - debits

14.2 Projected earnings

Projected earnings should be computed separately from posted balances and shown as an estimate.

Recommended formula:

projected_earnings = posted_earnings_to_date + estimated_remaining_earnings_to_projected_end

Estimated remaining earnings by method

• daily wages: remaining eligible workdays × daily rate
• salary: remaining days × normalized daily salary
• commission: estimated based on configurable rolling average production or last known average

Because commission projection is uncertain, the UI should label it explicitly as estimated and show basis.

14.3 Reversal rules

• original entry stays immutable
• reversal entry mirrors source, currency, quantity, and amount
• reversal flips credit/debit
• both entries become linked