account_scoped.rb

# app/models/concerns/account_scoped.rb

module AccountScoped
  extend ActiveSupport::Concern

  included do
    belongs_to :account

    before_validation :set_current_account, on: :create
    before_destroy :belongs_to_current_account

    validate :belongs_to_current_account

    scope :in_current_account, -> { where(account: Current.account) }
  end

  private

  def set_current_account
    self.account = Current.account
  end

  def belongs_to_current_account
    return if Current.account.nil? || account == Current.account
    
    # This will cancel the destroy if the current account doesn't own the record
    raise :abort
  end
end