Here are the list we need consider when develop ERP. More in technical view.

1. Never trust Front-end validation
We must separate between front-end validation and backend validation.
Always check validation on backend to make sure the data is valid and correct.
To avoid any data updates in the middle of process.

2. Audit-trail
Audit-trail is important, therefore we need to have user session in every inserted data.

3. Architecture for Server-Client
Make sure have prepare for uuid for server, client and source.
UUID on aggregate several spot can be same, therefore we need to have source here.

4. ORM
I not recommend build ERP system without ORM. It’s just slowing the development and not robust.

4. Activity
Always think about `create`, `edit`, `update` and `delete`.
Also `posted`, `reverse` and other voucher status.

5. Approval integration
ERP usually have approval system, we should prepare our architecture to handle this.