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Build a Node.js microservice using TypeScript that syncs Shopify orders and payout settlements into QuickBooks Online (QBO) via API.

1. SYSTEM ARCHITECTURE
- Webhook Listener: Ingest 'orders/paid', 'refunds/create', and 'shopify_payments/payouts/create'.
- Persistent Store: PostgreSQL with Prisma ORM for sync logs, SKU mappings, and transaction mapping tables.
- Queue Worker: BullMQ with Redis to process accounting synchronization asynchronously with strict retry policies.

2. DATA MODEL
- AccountMapping: Map store payment methods (e.g., shopify_payments, paypal) to QBO Clearing Accounts.
- TaxMapping: Map Shopify tax lines (state/country) to corresponding QBO TaxCode refs.
- SyncLog: Track shopify_order_id, qbo_invoice_id, qbo_payment_id, status (PENDING, SUCCESS, FAILED), payload, and error_message.

3. CORE RECONCILIATION LOGIC
- Order Sync: On 'orders/paid', create a QBO SalesReceipt (or SalesInvoice + Payment if pending payout). Deduct inventory, record line items, apply line discounts, and map sales tax to the explicit tax agency.
- Refund Sync: On 'refunds/create', map to a QBO RefundReceipt. Reduce gross sales, adjust tax collected, and update inventory if items were restocked.
- Payout Reconciliation: On payout creation, fetch the payout transactions breakdown. Post a QBO JournalEntry balancing Gross Sales against Merchant Processing Fees (Expense) and Cash Deposit (Undeposited Funds / Bank Account).

4. ERROR HANDLING & EDGE CASES
- Enforce strict idempotency using Shopify order IDs as unique keys in QBO fields to prevent duplicate postings.
- Handle partial refunds, store credit usages, and discount codes without breaking debit/credit equality.
- Implement automatic exponential backoff for QBO API rate limits (429 status codes).
- Alert via Slack webhook if general ledger entries fail to balance.

5. OUT OF SCOPE
- QuickBooks Desktop support (OAUTH1 / Web Connector SOAP XML).
- Complex COGS inventory valuation algorithms (rely on QBO built-in FIFO inventory valuation).

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