# TANRAIL ONE — Phase 3.3 Financial Implementation Plan

## Phase 3.3.1
Architecture and Design (COMPLETED). Awaiting explicit human authorization to proceed.

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## Phase 3.3.2 (Pending Authorization)

### Phase A: Core Entities
1. **Migrations**: `accounts`, `fiscal_periods`, `journals`, `journal_entries`.
2. **Models**: Apply `BusinessUnitScope` to `Journal`. Apply `booted()` immutability observers.

### Phase B: Financial Service
1. Implement `FinancialService::postJournal()`.
2. Enforce Double-Entry Invariants (`Total Debits == Total Credits`).
3. Enforce Period Locking.
4. Implement `FinancialService::reverseJournal()`.

### Phase C: Operational Listeners
1. Create `RecordSalesPaymentListener` to hook into `PaymentReceived` (from Phase 3.2.3 Sales).
2. Create `RecordSupplierPaymentListener` to hook into `SupplierPaymentRecorded` (from Phase 3.2.4 Procurement).

### Phase D: Testing & Security Audit
1. Build `Phase33FinancialEngineTest.php`.
2. Aggressively test invariants (imbalanced journals, mutations, closed periods).
3. Verify that operational modules seamlessly flow into the generic ledger.

### Phase E: Final Review
1. Run full regression suite (`php artisan test`).
2. Generate Audit and Gate documents.