Struct Account 

pub struct Account {
    pub id: Uuid,
    pub code: String,
    pub label: String,
    pub parent_code: Option<String>,
    pub account_type: AccountType,
    pub direct_use: bool,
    pub organization_id: Uuid,
    pub created_at: DateTime<Utc>,
    pub updated_at: DateTime<Utc>,
}

Account in the Belgian Normalized Accounting Plan (PCMN)

Represents a single account in the hierarchical chart of accounts. Structure inspired by Noalyss tmp_pcmn table.

Hierarchical Structure

Accounts can have parent-child relationships for organization:

6           (Charges/Expenses - parent: None)
  60        (Approvisionnements - parent: "6")
    604     (Fournitures - parent: "60")
      604001 (Électricité - parent: "604")

Belgian PCMN Classes

• Class 1: Liabilities (Capital, Reserves, Provisions)
• Classes 2-5: Assets (Fixed assets, Inventory, Receivables, Cash)
• Class 6: Expenses (Purchases, Services, Salaries)
• Class 7: Revenue (Sales, Services, Financial income)
• Class 9: Off-balance (Control accounts)

Reference: Belgian Royal Decree AR 12/07/2012

Fields

id: Uuid

Unique identifier

code: String

Account code (e.g., “700”, “604001”, “100”)

Can be hierarchical. Parent codes are typically shorter. Example: “604001” is child of “604” which is child of “60”

label: String

Account label/description

Examples:

• “Électricité” (Electricity)
• “Appels de fonds ordinaires” (Regular fees)
• “Assurance immeuble” (Building insurance)

parent_code: Option<String>

Parent account code for hierarchical organization

None if this is a top-level account (e.g., “6”, “7”) Some(“604”) if this is a child account (e.g., “604001”)

account_type: AccountType

Account classification (Asset, Liability, Expense, Revenue, OffBalance)

direct_use: bool

Whether this account can be used directly in journal entries

• true: Can post transactions to this account (e.g., “604001” - Electricity)
• false: Summary account only (e.g., “60” - Approvisionnements)

Corresponds to Noalyss pcm_direct_use field (Y/N)

organization_id: Uuid

Organization this account belongs to (multi-tenancy)

created_at: DateTime<Utc>

Creation timestamp

updated_at: DateTime<Utc>

Last update timestamp

Implementations

impl Account

pub fn new( code: String, label: String, parent_code: Option<String>, account_type: AccountType, direct_use: bool, organization_id: Uuid, ) -> Result<Self, String>

Create a new account with validation

Arguments

• code - Account code (must be non-empty)
• label - Account description (must be non-empty)
• parent_code - Optional parent account code
• account_type - Account classification
• direct_use - Whether account can be used in transactions
• organization_id - Organization ID

Returns

Ok(Account) if validation passes, Err(String) otherwise

Validation Rules

1. Code must not be empty
2. Code must be alphanumeric (can contain letters for auxiliary accounts)
3. Label must not be empty
4. Label must be <= 255 characters
5. Parent code cannot equal code (prevent self-reference)

pub fn get_class(&self) -> &str

Get the account class (first digit for Belgian PCMN)

Examples

let account = Account::new(
    "604001".to_string(),
    "Electricity".to_string(),
    Some("604".to_string()),
    account::AccountType::Expense,
    true,
    org_id
).unwrap();

assert_eq!(account.get_class(), "6");

pub fn is_root(&self) -> bool

Check if this is a top-level account (no parent)

pub fn update( &mut self, label: Option<String>, parent_code: Option<Option<String>>, account_type: Option<AccountType>, direct_use: Option<bool>, ) -> Result<(), String>

Update account details

Arguments

• label - New label (optional, keeps current if None)
• parent_code - New parent code (optional, keeps current if None)
• account_type - New type (optional, keeps current if None)
• direct_use - New direct use flag (optional, keeps current if None)

Returns

Ok(()) if validation passes, Err(String) otherwise

Trait Implementations

impl Clone for Account

fn clone(&self) -> Account

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for Account

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for Account

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for Account

fn eq(&self, other: &Account) -> bool

Tests for self and other values to be equal, and is used by ==.

fn ne(&self, other: &Rhs) -> bool

Tests for !=. The default implementation is almost always sufficient, and should not be overridden without very good reason.

impl Serialize for Account

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl StructuralPartialEq for Account