First crack at a new journal schema

sql/branch.sql

@@ -0,0 +1,50 @@
+BEGIN;
+
+    CREATE TYPE account_type AS ENUM ('asset', 'liability', 'income', 'expense');
+
+    CREATE TABLE accounts
+    ( id            serial      PRIMARY KEY
+    , type          account_type        NOT NULL
+    , participant   text        DEFAULT NULL UNIQUE REFERENCES participants
+                                    ON UPDATE CASCADE ON DELETE RESTRICT
+    , team          text        DEFAULT NULL UNIQUE REFERENCES teams
+                                    ON UPDATE CASCADE ON DELETE RESTRICT
+    , system        text        DEFAULT NULL UNIQUE
+
+    , CONSTRAINT exactly_one_foreign_key CHECK (
+        CASE WHEN participant   IS NULL THEN 0 ELSE 1 END +
+        CASE WHEN team          IS NULL THEN 0 ELSE 1 END +
+        CASE WHEN system        IS NULL THEN 0 ELSE 1 END = 1
+      )
+     );
+
+    INSERT INTO accounts (type, system) VALUES ('asset', 'escrow');
+    INSERT INTO accounts (type, system) VALUES ('asset', 'escrow receivable');
+    INSERT INTO accounts (type, system) VALUES ('liability', 'escrow payable');
+    INSERT INTO accounts (type, system) VALUES ('income', 'processing fee revenues');
+    INSERT INTO accounts (type, system) VALUES ('expense', 'processing fee expenses');
+    INSERT INTO accounts (type, system) VALUES ('income', 'earned interest');
+    INSERT INTO accounts (type, system) VALUES ('expense', 'chargeback expenses');
+
+
+    CREATE TABLE journal
+    ( id        bigserial           PRIMARY KEY
+    , ts        timestamp_tz        NOT NULL DEFAULT CURRENT_TIMESTAMP
+    , amount    numeric(35, 2)      NOT NULL
+    , debit     bigint              NOT NULL REFERENCES accounts
+    , credit    bigint              NOT NULL REFERENCES accounts
+    , payday    int                 DEFAULT NULL REFERENCES paydays
+    , route     bigint              DEFAULT NULL REFERENCES exchange_routes
+    , status    exchange_status     DEFAULT NULL
+    , recorder  text                DEFAULT NULL REFERENCES participants
+                                        ON UPDATE CASCADE ON DELETE RESTRICT
+     );
+
+    CREATE TABLE journal_notes
+    ( id            bigserial       PRIMARY KEY
+    , body          text            NOT NULL
+    , author        text            NOT NULL REFERENCES participants
+                                        ON UPDATE CASCADE ON DELETE RESTRICT
+    , is_private    boolean         NOT NULL DEFAULT TRUE
+     );
+END;