Can I vibe code NetSuite?

Build a multi-entity double-entry accounting and inventory valuation ledger engine in Node.js/TypeScript using PostgreSQL and Prisma.

CORE DATA MODELS:
1. Organization & Subsidiary: Support hierarchical multi-entity setups with base currency assignments.
2. Account (Chart of Accounts): Support Types (Asset, Liability, Equity, Revenue, Expense) with parent-child relationships.
3. Transaction & Journal Entry: Must balance (sum of debits == sum of credits). Immutability is mandatory—no direct UPDATEs or DELETEs allowed on posted transactions; reversals must be appended as new journal entries.
4. Item & Location: SKU, item type (Inventory, Non-Inventory, Assembly), track physical bin locations per warehouse.
5. Inventory Ledger: Track physical item movements (RECEIPT, SHIPMENT, ADJUSTMENT, TRANSFER) with landed cost allocations. Calculate inventory valuation using Moving Average Cost and FIFO methods.

CRITICAL LOGIC & ENFORCEMENT:
- Implement a double-entry balance validation engine. Block any transaction where SUM(debits) != SUM(credits) with a strict database transaction lock.
- Implement ASC 606 compliant revenue recognition schedules: allow deferred revenue accounts to amortize into realized revenue over specified time intervals (e.g., monthly over 12 months).
- Create multi-subsidiary intercompany elimination logic: when Subsidiary A sells to Subsidiary B, generate automated elimination journal entries in the consolidated parent entity ledger.
- Implement an inventory allocation lock engine using PostgreSQL SELECT ... FOR UPDATE to handle concurrent order reservations without stock overcommitment.
- Calculate landed cost per unit by distributing inbound freight, customs, and handling fees across received inventory lines based on weight or line value ratios.

EXTERNAL INTEGRATIONS:
- Shopify Admin API REST/GraphQL webhooks (orders/create, fulfillments/create, refunds/create) to generate real-time pending journal entries and adjust allocated inventory.
- Plaid API or Open Banking API mock for daily bank feed ingestion and automated bank reconciliation against ledger postings.

OUT OF SCOPE:
- Graphical front-end interfaces (deliver REST/GraphQL API with OpenAPI spec only).
- Visual drag-and-drop report builders.
- Native tax engine calculations (delegate tax line items to mock external inputs).

FAILURE MODES TO PREVENT:
- Floating-point currency errors: Store all monetary amounts as integer cents or Postgres NUMERIC(18,4) data types. Never use native JavaScript floats.
- Race conditions during high-volume checkout syncs leading to negative inventory stock balances.
- Out-of-order execution of inventory journals invalidating FIFO cost basis calculations. Use strict sequencing or timestamp locking per inventory location.

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