swaitsandClaude Fable 5.1
790ec8c0e6
bookspec/spec holds the first edition: the model and the five laws (00-model.md) and one file per area, each B-rule a section with its status, a MUST/MAY statement, sources pinned either to a vendored source with a verbatim quotation or to an exact external paragraph, its symbolic form, its examples and its applicability. B-39, B-40, B-43 and B-45 are reserved sections (allocated, not yet stated in rules.md); B-44 is stated in rules.md and now carries its bookspec id and CONVENTION status. Eight new examples show the laws that had none, each figure worked by hand: an unbalanced entry is refused (Pacioli ch. 36, Pub. 583), a negative or zero line is refused, a fraction of a cent is refused (ISO 4217), a child account takes its parent's type, the trial balance and the accounting equation on one small book (cash 6550.25 = loan 2000 + capital 5000 + (sales 750.50 - rent 1200.25)), a reversal leaves the original standing and a second reversal is refused, a close sweeps revenue and expenses into Retained Earnings (3999) and the closed quarter takes no late entry, and cents add exactly. The refusal vocabulary gains unbalanced, negative_amount, zero_amount, too_few_lines, finer_than_minor_unit, parent_type_mismatch, already_reversed and period_closed; a refused entry may carry a non-positive amount. The checker's spec.rs fails the build on a rule without its section, a statement without MUST/SHOULD/MAY, a pin that is not verbatim in its vendored source, examples that differ from the catalogue, or more than 60 pages. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
102 lines
2.5 KiB
TOML
102 lines
2.5 KiB
TOML
id = "ledger-a-mistake-is-reversed-never-erased"
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title = "A reversal cancels an entry and leaves the original standing, and an entry is reversed only once"
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rule = "A posted entry MUST NOT be changed or erased; a mistake MUST be corrected by an entry opposite to it, which MUST leave the original's lines as written, and an entry MUST be reversed at most once."
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status = "AUTHORITY"
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sources = [
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"Pacioli, Summa (1494), ch. 31: \"make another entry opposite this one\"; ch. 36: \"You should not write backward, but always forward\" (docs/spec/sources/pacioli-1494.md)",
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"Rev. Proc. 98-25 section 5.01: the audit trail (docs/spec/sources/irs-records.md)",
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"CHOICE, the owner, 2026-10-13 (docs/spec/rules.md B-10): a correction corrects once",
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]
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tags = ["accrual", "book", "us", "ledger", "reversal"]
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[setup]
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currency = "USD"
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fiscal_year_start = "01-01"
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basis = "accrual"
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rounding = "half-even"
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[[setup.accounts]]
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code = "1000"
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name = "Cash"
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type = "asset"
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[[setup.accounts]]
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code = "2000"
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name = "Loan"
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type = "liability"
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[[setup.accounts]]
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code = "3000"
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name = "Capital"
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type = "equity"
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[[setup.accounts]]
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code = "4000"
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name = "Sales"
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type = "revenue"
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tax_category = "gross_receipts"
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[[setup.accounts]]
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code = "6000"
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name = "Rent"
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type = "expense"
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tax_category = "rent_property"
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[[events]]
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date = "2026-01-10"
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description = "Rent paid twice by mistake"
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lines = [
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{ account = "6000", side = "debit", amount = "800.00" },
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{ account = "1000", side = "credit", amount = "800.00" },
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]
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[[events]]
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date = "2026-01-12"
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description = "Reverse entry 1"
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reverses = 1
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# A second reversal of the same entry would take the 800.00 out twice.
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[[events]]
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date = "2026-01-13"
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description = "Reverse entry 1 again"
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refused = "already_reversed"
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reverses = 1
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# The original still reads as it was written: posted is forever.
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[[expect]]
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query = "entry"
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entry = 1
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[expect.values]
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"6000.debit" = "800.00"
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"1000.credit" = "800.00"
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# The reversal is the original with its sides flipped.
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[[expect]]
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query = "entry"
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entry = 2
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[expect.values]
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"6000.credit" = "800.00"
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"1000.debit" = "800.00"
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# Net of the two, nothing: as if nothing had been written (ch. 31).
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[[expect]]
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query = "trial_balance"
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as_of = "2026-12-31"
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[expect.values]
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"1000" = "0.00"
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"2000" = "0.00"
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"3000" = "0.00"
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"4000" = "0.00"
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"6000" = "0.00"
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# Before the reversal's date the original stands alone.
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[[expect]]
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query = "trial_balance"
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as_of = "2026-01-11"
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[expect.values]
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"1000" = "-800.00"
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"2000" = "0.00"
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"3000" = "0.00"
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"4000" = "0.00"
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"6000" = "800.00"
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