# 🏗 Milestone 0 — Project Governance & Foundation

### Issue 01 — Setup Project Baseline

* Laravel 12 verification
* PHP 8.2 validation
* MySQL config
* CI test workflow

**Tool:** Copilot Agent
**Type:** Infra

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### Issue 02 — Install & Configure Spatie Permission v6

* Publish config
* Migrate
* Seed Super Admin

**Tool:** Copilot

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### Issue 03 — Register Permission Middleware (Laravel 12 style)

* bootstrap/app.php alias
* Test role middleware

**Tool:** Copilot

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### Issue 04 — Secure Admin Routes

* guest:admin
* auth:admin
* Dashboard protection

**Tool:** Copilot

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### Issue 05 — Create AGENTS.md & PR Template

* Enforce architecture rules
* Add finance safety rules

**Tool:** Claude

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# 🧩 Milestone 1 — Core System

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## 🔹 Branches Module

### Issue 06 — Branches Migration + Model

### Issue 07 — Branches CRUD

### Issue 08 — Branch Permissions Integration

### Issue 09 — Branch Feature Tests

**Tool:** Copilot (CRUD)
**Tool:** Codex (tests bulk)

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## 🔹 Settings Engine

### Issue 10 — Settings Migration (Scoped)

### Issue 11 — Settings Service (get/set)

### Issue 12 — Settings UI (Basic)

### Issue 13 — Settings Tests

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## 🔹 Number Sequences Engine

### Issue 14 — number_sequences Table

### Issue 15 — NumberSequenceService (lockForUpdate)

### Issue 16 — Sequence Reset Logic (Yearly optional)

### Issue 17 — Concurrency Test

**Tool:** Claude (review concurrency logic)
**Tool:** Copilot (implementation)

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# 💰 Milestone 2 — Finance Foundation

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## 🔹 Chart of Accounts

### Issue 18 — Accounts Migration (hierarchical)

### Issue 19 — Accounts Model + Tree API

### Issue 20 — Accounts CRUD + Permissions

### Issue 21 — Accounts Tests

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## 🔹 Journals

### Issue 22 — Journals Table

### Issue 23 — Journal CRUD

### Issue 24 — Journal Permissions

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## 🔹 Journal Entries (Critical Module)

### Issue 25 — Journal Entries Migration

### Issue 26 — Journal Entry Draft CRUD

### Issue 27 — Validation Logic (balanced entries)

### Issue 28 — Posting Engine

* DB transaction
* Row locking
* Update balances
* Prevent double post

**Tool:** Claude (design review)
**Tool:** Copilot (code)

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### Issue 29 — Reverse Entry Flow

* Create opposite entry
* Link reference

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### Issue 30 — Quarterly Balances Table

* account_period_balances
* indexed

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### Issue 31 — Posting Tests Suite

* Balanced validation
* Double post prevention
* Closed period rejection

**Tool:** Codex (heavy tests)

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# 📊 Milestone 3 — Financial Reports

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### Issue 32 — Trial Balance

* From balances
* Filter by period

### Issue 33 — General Ledger

* From journal lines
* Pagination

### Issue 34 — Income Statement (Basic)

### Issue 35 — Balance Sheet (Basic)

**Tool:** Codex (report queries)

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# 🛡 Milestone 4 — Finance Controls

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### Issue 36 — Period Locking

### Issue 37 — Close Quarter Logic

### Issue 38 — Prevent Posting to Closed Period

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# 📈 Milestone 5 — Performance & Hardening

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### Issue 39 — Add DB Indexes

### Issue 40 — Optimize Reporting Queries

### Issue 41 — Permission Cache Auto Reset

### Issue 42 — Activity Logging Integration

### Issue 43 — Security Audit Pass

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# 🧪 Milestone 6 — Test & Stabilization

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### Issue 44 — Full Auth & Permission Test Suite

### Issue 45 — Finance Integration Tests

### Issue 46 — Branch Isolation Tests

### Issue 47 — Seed Data for Demo Environment

### Issue 48 — Production Checklist

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