accounting:close_periodReopens a previously closed fiscal year by posting the inverse of the canonical
closing journal entry (sign-flip every line) and transitioning the fiscal-year-end
monthly period from year_end_closed back to closed. The original closing JE is
preserved (per ERP-CORRECTNESS-RULES §A4: reversing entries never edit or delete;
a new offsetting JE is posted).
Industry precedent:
Preconditions:
year_end_closed status (HTTP 400
fiscal_year_not_closed otherwise).(entity_id, fiscal_year) (HTTP 409
no_closing_je_found otherwise).reason (max 500 chars; SOX-grade audit trail).Idempotent: re-running for the same (entity_id, fiscal_year) returns the
existing reversal JE without posting a duplicate. The partial UNIQUE index on
(entity_id, idempotency_key) provides race safety.
Idempotency key: fiscal_year_reopen:<entity_id>:<fiscal_year>
Effect: Retained Earnings (account 3000) decrements by the original net income
amount (or increments back by the original net loss). The getBalanceSheet hybrid
reader will reflect the reversal automatically on the next call.
Audit: every reopen writes an activity_log row with action='fiscal_year_reopened',
the operator’s reason, the original_je_id, and the reversal_je_id. Broadcasts
fiscal_year.reopened so downstream caches (balance sheet, AR statement footer,
customer portal balance) invalidate.
High-power operation: uses the same accounting:close_period scope as the
forward close. Operator-triggered only; never auto-fired.
Documentation Index
Fetch the complete documentation index at: https://docs.arcuserp.com/llms.txt
Use this file to discover all available pages before exploring further.
API key issued per entity via Settings > Developers > API Keys.
Each key carries scopes (e.g. orders:read, products:write).
Bearer token format: Authorization: Bearer ark_live_ent_Test keys use ark_test_ent_. Both are issued per entity
via Settings > Developers > API Keys.
UUID of the year-end accounting period (used for URL consistency with the close-fiscal-year triplet; entity_id and fiscal_year are inferred from auth + request body).
Fiscal year to reopen (e.g. 2024). Must be currently in year_end_closed status.
2024
Operator-supplied justification for the reopen (SOX-grade audit trail; required).
500"Prior-period adjustment: vendor invoice for FY2024 received in FY2025"
Fiscal year reopened (or idempotent return of existing reversal JE)