ERP Accounting Module Development

I am building a lightweight ERP and would like you to tackle the Accounting & Finance side first. The core requirement is a robust Financial Reporting feature: balance sheet, P&L, cash-flow statements and the usual drill-down capability that lets users trace each figure back to the underlying journal entry. Inventory or Payroll are outside the initial scope, though the code should remain modular so those areas can be added later without refactoring the entire stack. Your job starts with the data model – chart of accounts, journals, multi-company support and period locking – and moves through to the reporting layer. I expect clean APIs (REST or GraphQL), a responsive web interface built with a modern front-end framework, and role-based security. Please lean on open-source components where sensible; PostgreSQL, Python/Django or Node/Express are all acceptable, but I’m open to other proven stacks if you can justify the choice. Deliverables: • ER-diagram and tech stack proposal • Incremental source code in a Git repo with clear commits • Unit and integration tests that cover critical accounting logic • End-user documentation and a short hand-off video walkthrough Acceptance criteria will be a working demo deployed on a cloud sandbox, showing a sample company’s books and generating the three standard financial statements correctly. Let me know any clarifications you need and an estimated timeline to reach the demo stage.