---
tags: [accounting, observer]
module: Accounting
---

# Observers

## Connections
[[_Accounting]] · [[[Model]Account]] · [[[Model]JournalEntry]] · [[[Model]EasyEntry]] · [[[Job]Jobs]] · [[[Cross]CrossModuleDependencies]] · [[[Service]RecurringServices]]

## Source
`Modules/Accounting/Observers/`

## AccountObserver
**Observes**: [[[Model]Account]]
| Event | Action |
|---|---|
| `created` | Creates `AccountFiscalYearBalance` record for current fiscal year |
| `updated` | On status deactivation: handles retention account feature toggle; calls `HandleRecurringExternalIssues` ([[[Cross]CrossModuleDependencies#CompanyUser]]) |

## JournalEntryObserver
**Observes**: [[[Model]JournalEntry]]
- Handles post-save side effects (e.g. notifying recurring entry scheduler)

## EasyEntryObserver
**Observes**: [[[Model]EasyEntry]]
- Handles post-save side effects for easy entry lifecycle

## AccountingTreeObserver
**Observes**: AccountingTree (part of [[[Model]Account]])
- Maintains the `sequence` ordering of account tree nodes on create/update/delete