Swift Accounting

A Swift package for managing accounting plans and standards across Apple platforms. SwiftAccounting provides a type-safe, modern Swift implementation of accounting structures with built-in support for various national accounting standards.

Features

• 📊 Accounting Plans: Structured representation of chart of accounts with hierarchical support
• 🏛️ Accounting Authorities: Model regulatory bodies and accounting standards organizations
• 💼 Accounting Accounts: Detailed account information with codes, labels, and sub-accounts
• 🇫🇷 French PCGFR 2026: Built-in support for Plan Comptable Général 2026
• 🌍 Multi-platform: Supports iOS 18+, macOS 15+, visionOS 2+, watchOS 11+, and tvOS 18+
• ⚡️ Swift 6: Built with modern Swift concurrency and sendable types
• 🔒 Type-safe: Protocol-oriented design with strong typing

Requirements

• Swift 6.1+
• iOS 18.0+ / macOS 15.0+ / visionOS 2.0+ / watchOS 11.0+ / tvOS 18.0+

Installation

Swift Package Manager

Add SwiftAccounting to your project through Xcode:

1. File → Add Package Dependencies
2. Enter the package repository URL
3. Select the version you want to use

Or add it to your Package.swift:

dependencies: [
    .package(url: "https://github.com/m34dev/SwiftAccounting.git", from: "1.0.0")
]

Then add it to your target dependencies:

.target(
    name: "YourTarget",
    dependencies: ["SwiftAccounting"]
)

Usage

Working with Accounting Plans

import SwiftAccounting

// Load the French accounting plan (PCGFR 2026)
let accountingPlan = try AccountingPlan.getPCGFR2026()

print(accountingPlan.label) // "Plan comptable général"
print(accountingPlan.effectiveYear) // 2026
print(accountingPlan.version) // "1er Janvier 2026"

Working with Accounting Authorities

import SwiftAccounting

// Access the French accounting authority (ANC)
let anc = AccountingAuthority.anc

print(anc.name) // "Autorité des normes comptables"
print(anc.acronym) // "ANC"
print(anc.websiteURL) // "https://www.anc.gouv.fr"

Working with Accounts

import SwiftAccounting

let accountingPlan = try AccountingPlan.getPCGFR2026()

// Access accounts from the plan
for account in accountingPlan.accounts {
    print("\(account.code): \(account.label)")
    
    // Handle sub-accounts if they exist
    if let subAccounts = account.subAccounts {
        for subAccount in subAccounts {
            print("  \(subAccount.code): \(subAccount.label)")
        }
    }
}

Core Types

AccountingObject Protocol

All accounting entities conform to AccountingObject, which provides:

• Identifiable conformance with UUID-based IDs
• Hashable and Equatable conformance
• Sendable support for Swift concurrency

AccountingAuthority

Represents regulatory bodies and accounting standards organizations. Includes properties for:

• Name and acronym
• Description
• Website URL
• Physical address
• Country code (ISO)

AccountingPlan

Represents a complete chart of accounts. Includes:

• Label and description
• Country and language codes
• Version and effective year
• Associated authority
• Collection of accounts

AccountingAccount

Represents individual accounts in the chart. Includes:

• Account code
• Label and description
• System designation
• Optional hierarchical sub-accounts

Included Standards

French PCGFR 2026

SwiftAccounting includes the French Plan Comptable Général (General Accounting Plan) for 2026, as defined by the Autorité des normes comptables (ANC) under Règlement ANC 2014-03.

let pcgfr2026 = try AccountingPlan.getPCGFR2026()

Acknowledgments

French Accounting Plan Data

The French accounting plan (PCGFR) data used in this package is sourced from the PCG project by arrhes, which provides a comprehensive JSON representation of the Plan Comptable Général. We are grateful for this well-structured resource that enables accurate accounting plan integration.

Contributing

Contributions are welcome! This project is maintained by M34D. Please see CONTRIBUTING.md for guidelines on reporting bugs, suggesting features, submitting changes, and adding new accounting plans.

Versioning

This project uses Semantic Versioning with the following scheme: MAJOR.MINOR.PATCH

License

Swift Accounting is licensed under the Apache License 2.0. See LICENSE for details.