swaitsandClaude Opus 5.5
10d9d7d534
Direct method with the operating reconciliation and noncash schedules; it foots by construction (Lean and Kani). Every non-cash account belongs to one section; reversals net; a member or lender paying for the company is cash borrowed and spent (D-42, constructive receipt and disbursement); property a member contributes stays noncash. The bookspec seed: one loader checks every example. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
115 lines
3.6 KiB
TOML
115 lines
3.6 KiB
TOML
# A report as of a day shows the books through that day, and nothing
|
|
# dated after it, however long after the day it is made.
|
|
#
|
|
# wanderbooks: P3 defect 21 (the CPA package's QuickBooks file held entries
|
|
# dated after the package's as_of); rules.md B-33; regression tests
|
|
# `every_file_in_an_as_of_package_stops_at_as_of` and
|
|
# `as_of_package_iif_stops_at_as_of` (ledger-package tests/package.rs).
|
|
#
|
|
# Expected values (bookspec/README.md): trial_balance gives each
|
|
# account's balance as of the day, debit positive and credit negative,
|
|
# every account listed; profit_and_loss gives each revenue and expense
|
|
# account's activity for the period on its normal side, every one
|
|
# listed, and net_income (revenue less expenses).
|
|
|
|
id = "as-of-package-stops-at-as-of"
|
|
title = "A report as of a day leaves out what is dated after it"
|
|
rule = "A balance or report as of a day D MUST include every posted entry dated on or before D and MUST NOT include any entry dated after D, whenever it is produced; a period report through D covers the entries dated from the period's first day through D."
|
|
status = "CONVENTION"
|
|
sources = [
|
|
"IRS Publication 538 (Rev. January 2022), Tax year: \"A tax year is an annual accounting period for keeping records and reporting income and expenses.\" (docs/spec/sources/irs-periods-and-methods.md)",
|
|
"Pacioli, Summa de arithmetica (1494), ch. 36, the trial balance: the total of the debits equals the total of the credits (Geijsbeek translation, 1914; docs/spec/sources/pacioli-1494.md)",
|
|
]
|
|
tags = ["as-of", "trial-balance", "profit-and-loss", "reversal", "period-boundary"]
|
|
|
|
[setup]
|
|
currency = "USD"
|
|
fiscal_year_start = "01-01"
|
|
basis = "accrual"
|
|
rounding = "half-away-from-zero"
|
|
|
|
[[setup.accounts]]
|
|
code = "1000"
|
|
name = "Checking"
|
|
type = "asset"
|
|
|
|
[[setup.accounts]]
|
|
code = "3000"
|
|
name = "Owner capital"
|
|
type = "equity"
|
|
|
|
[[setup.accounts]]
|
|
code = "4000"
|
|
name = "Sales"
|
|
type = "revenue"
|
|
|
|
[[setup.accounts]]
|
|
code = "6000"
|
|
name = "Rent"
|
|
type = "expense"
|
|
|
|
# Entry 1.
|
|
[[events]]
|
|
date = "2026-01-02"
|
|
description = "Owner contribution"
|
|
lines = [
|
|
{ account = "1000", side = "debit", amount = "10000.00" },
|
|
{ account = "3000", side = "credit", amount = "10000.00" },
|
|
]
|
|
|
|
# Entry 2.
|
|
[[events]]
|
|
date = "2026-02-01"
|
|
description = "Sale"
|
|
lines = [
|
|
{ account = "1000", side = "debit", amount = "4000.00" },
|
|
{ account = "4000", side = "credit", amount = "4000.00" },
|
|
]
|
|
|
|
# Entry 3: dated the day itself, so in.
|
|
[[events]]
|
|
date = "2026-06-30"
|
|
description = "June rent"
|
|
lines = [
|
|
{ account = "6000", side = "debit", amount = "1200.00" },
|
|
{ account = "1000", side = "credit", amount = "1200.00" },
|
|
]
|
|
|
|
# Entry 4: the day after, so out of anything as of 2026-06-30.
|
|
[[events]]
|
|
date = "2026-07-01"
|
|
description = "July rent"
|
|
lines = [
|
|
{ account = "6000", side = "debit", amount = "1200.00" },
|
|
{ account = "1000", side = "credit", amount = "1200.00" },
|
|
]
|
|
|
|
# Entry 5: a reversal dated after the day leaves its original in.
|
|
[[events]]
|
|
date = "2026-07-15"
|
|
description = "Reversal of the February sale"
|
|
reverses = 2
|
|
|
|
[[expect]]
|
|
query = "trial_balance"
|
|
as_of = "2026-06-30"
|
|
values = { "1000" = "12800.00", "3000" = "-10000.00", "4000" = "-4000.00", "6000" = "1200.00" }
|
|
|
|
[[expect]]
|
|
query = "profit_and_loss"
|
|
from = "2026-01-01"
|
|
to = "2026-06-30"
|
|
values = { "4000" = "4000.00", "6000" = "1200.00", net_income = "2800.00" }
|
|
|
|
# The same books a month later: the July rent and the reversal are in.
|
|
[[expect]]
|
|
query = "trial_balance"
|
|
as_of = "2026-07-31"
|
|
values = { "1000" = "7600.00", "3000" = "-10000.00", "4000" = "0.00", "6000" = "2400.00" }
|
|
|
|
[[expect]]
|
|
query = "profit_and_loss"
|
|
from = "2026-01-01"
|
|
to = "2026-07-31"
|
|
values = { "4000" = "0.00", "6000" = "2400.00", net_income = "-2400.00" }
|