# HAV Seafood Finance Accounting Foundation & Financial Dimensions

## Purpose

This workbook defines the static **Finance accounting foundation** for **HAV Seafood**. It is part of **Phase 1 — Business Architecture** and establishes the financial structures that later Finance workbooks and Phase 3 operational data will reference.

It defines **how financial accounting is structured**, not what has happened historically. It contains no journal entries, balances, invoices, payments, budgets, forecasts, bank transactions or other dated financial activity.

## Workbook

`hav_seafood_finance_accounting_foundation_dimensions_v1.xlsx`

## Architecture scope

The workbook contains:

- 1 primary Finance ledger configuration for `COMP-HAV`;
- 1 chart-of-accounts structure (`COA-001`);
- 1 fiscal calendar (`FCAL-001`) with 12 regular monthly periods and one optional year-end adjustment period;
- 10 account classes;
- 25 account groups;
- 114 active general-ledger account definitions;
- 35 financial-statement hierarchy nodes;
- 12 Finance-owned cost centers, preserving all existing `CC-*` IDs;
- 9 financial dimension definitions;
- 24 current dimension-value reference rows for cost centers and departments;
- 25 account-group dimension rules;
- 21 static posting classes;
- 12 responsibility-center definitions;
- system/data ownership references, source mappings, identifier conventions, control counts and a data dictionary.

## Core ownership decision — Cost Centers

Shared Enterprise previously seeded the 12 structural cost centers and explicitly marked the Cost Center entity as transitional to Finance. This workbook completes that architectural handoff.

Finance is now authoritative for the **financial attributes and use of `Cost_Center_ID`**, while preserving the original IDs exactly:

`CC-1000` through the existing department-specific `CC-*` values.

Shared Enterprise remains authoritative for department and organizational identity.

## Principal accounting model

The core relationship is:

`Company -> Ledger -> Chart of Accounts -> Account Group -> GL Account -> Financial Statement Node`

Financial coding is then extended through:

`GL Account + Cost Center + Conditional Financial Dimensions`

The principal dimensions are:

- Cost Center — Finance-owned;
- Department — Shared Enterprise-owned;
- Product / SKU — Production-owned;
- Customer — Sales-owned;
- Supplier — Procurement-owned;
- Market — Shared Enterprise-owned;
- Enterprise Location — Shared Enterprise-owned;
- CapEx / Project — Finance-owned, reserved for the later Fixed Assets & CapEx architecture;
- Sales Channel — Sales-owned.

Finance owns **how these dimensions are used in accounting**, not the upstream identity of non-Finance dimension values.

## Systems

The workbook preserves the Shared Enterprise systems architecture:

- `ESYS-001 Core ERP` — authoritative Finance/ledger system;
- `ESYS-009 Power BI` — non-authoritative reporting/analytics layer;
- `ESYS-013 Online Banking Portal` — external banking interface and later source of actual bank movements.

Power BI never becomes authoritative merely because it contains financial reporting data.

## Main sheets

### `Ledger_Configuration`
Defines the primary company ledger, chart of accounts, calendar, currency and key enterprise systems.

### `Fiscal_Calendar`
Defines the reusable monthly fiscal-period structure. Open/close history is deliberately excluded.

### `Account_Classes`
Defines the high-level accounting classes and normal balance behavior.

### `Account_Groups`
Defines the account-number bands and reporting classification used by the chart of accounts.

### `GL_Accounts`
Defines the authoritative Finance general-ledger account master. It includes balance-sheet, revenue, cost-of-sales, operating-expense, depreciation, finance and generic income-tax accounts.

The chart is deliberately suitable for a small seafood manufacturer and supports later manufacturing/inventory accounting without embedding operational history.

### `Statement_Hierarchy`
Defines Balance Sheet and Income Statement reporting nodes. Subtotal nodes are conceptual reporting structure only; the workbook does not contain financial statements or balances.

### `Cost_Centers`
Adopts and extends all Shared Enterprise `CC-*` cost centers with Finance classifications, responsible positions and posting/allocation applicability.

### `Financial_Dimensions`
Defines which enterprise entities may act as Finance dimensions and where the authoritative value master resides.

### `Dimension_Value_Refs`
Provides current reference rows for the Finance-owned cost centers and Shared Enterprise departments. Shared Enterprise department values are copied only for navigation and do not become Finance master data.

### `Dimension_Rules`
Defines the normal account-group-level coding expectations for cost center, product/item, customer, supplier, market, location and CapEx/project dimensions.

### `Posting_Classes`
Defines reusable static accounting-event categories such as customer invoicing, supplier invoicing, inventory receipt, production consumption, COGS recognition, payroll accounting, freight, fixed-asset acquisition and depreciation.

These are definitions only. No posting events are included.

### `Responsibility_Centers`
Links each Finance cost center to its existing department responsibility position and to the Management Accountant / Controller for Finance oversight.

This does **not** grant monetary approval authority. Monetary thresholds and segregation-of-duties belong to the later Finance Process, Authority & Internal Control architecture.

### `System_Data_Ownership`
Documents Finance system-of-record relationships and reconciles existing enterprise `DOBJ-*` objects where available.

### `Finance_ID_Conventions`
Documents Finance-local identifier prefixes introduced by this workbook. Existing `CC-*` identifiers are preserved; new Finance-local prefixes should be registered in Shared Enterprise if the enterprise identifier standards workbook is refreshed.

### `Source_Mappings`
Records the authoritative upstream workbooks and how their structures are reused.

### `Architecture_Notes`
Documents important scope, ownership and future-workbook boundaries.

### `Control_Parameters`
Provides static architecture counts for validation and future regeneration.

### `Data_Dictionary`
Defines the fields used throughout the workbook.

## Cross-domain boundaries

### Shared Enterprise
Remains authoritative for company, departments, organizational structure, systems, markets, locations and shared reference identity.

### HR
Remains authoritative for employees, roles, positions, position seats and incumbency. Finance uses `Position_ID` for structural responsibility and does not copy employee authority into this workbook.

### Production
Remains authoritative for products/SKUs, materials, production structure and physical equipment identity. Finance will later extend those structures with costing and fixed-asset accounting.

### Sales
Remains authoritative for customers, commercial pricing, listings, agreements and sales-channel identity. Finance later owns customer credit, payment terms, billing, AR and settlement.

### Procurement & Supply Chain
Remains authoritative for suppliers, supplier sourcing, purchased-item relationships and physical inbound processes. Finance later owns AP accounting, supplier payment rules and financial settlement.

### Logistics
Remains authoritative for shipment/delivery execution. Finance later owns freight accounting, carrier invoice accounting and financial claim/credit settlement.

## Important boundaries for later Finance workbooks

This workbook intentionally leaves the following detailed structures to later Finance architecture:

- tax codes, rates and jurisdictional rules;
- transaction/exchange-rate structures;
- customer credit, billing and receivables;
- supplier payables and payment rules;
- inventory valuation and manufacturing-cost methods;
- fixed-asset classes, useful lives and depreciation policy;
- bank-account and treasury structures;
- budgets and management-report definitions;
- administration records and services;
- company-wide monetary authority, journal approval, payment authority and segregation of duties.

## Architecture boundaries — operational data intentionally excluded

This workbook contains no:

- general-ledger entries;
- trial balances;
- account balances;
- customer invoices or credit notes;
- supplier invoices;
- payments;
- bank statements;
- bank reconciliations;
- payroll postings;
- inventory valuation transactions;
- standard-cost versions;
- production-cost variances;
- fixed-asset acquisitions or depreciation runs;
- tax returns or tax transactions;
- budgets or forecasts;
- management-report results;
- month-end close events;
- approval events;
- financial exceptions or control failures.

Those belong to Phase 3 after the Phase 2 business stories are deliberately designed.

## Story neutrality

The architecture does not deliberately seed financial distress, accounting errors, fraud, overdue receivables, duplicate invoices, cash shortages, margin deterioration, budget overruns, abnormal write-offs, approval bypasses or other Phase 2 patterns.

## Recommended AI use

For Finance questions, inspect this workbook before transactional Finance data. Useful shortcuts are:

- Chart of accounts -> `GL_Accounts` + `Account_Groups`;
- Financial statement mapping -> `Statement_Hierarchy`;
- Cost center / department Finance relationship -> `Cost_Centers`;
- Which financial dimensions apply? -> `Financial_Dimensions` + `Dimension_Rules`;
- How should a future transaction class map conceptually? -> `Posting_Classes`;
- Who structurally owns a cost center? -> `Responsibility_Centers`;
- Where is Finance data authoritative? -> `System_Data_Ownership`;
- Where did a structure originate? -> `Source_Mappings`.

## Overall role

This workbook is the **financial backbone** for the later Finance & Administration architecture. It creates a stable accounting vocabulary and ownership model so future AR, AP, costing, asset, banking, budget, administrative and control structures can join cleanly to the same company, departments, products, customers, suppliers, locations, positions and enterprise systems.
