feat(audit): audit runs and attestations are journaled (P8)

A claim that someone checked the books is evidence the CPA handoff rests on, so it is a journal fact and replays: audit.run (a programme run through a day at the books' figure head, with the hashes that make it reproducible and the two filed workpapers), receipt.attested, entry.reviewed and period.attested. Behind the journal feature audits, schema 20; no figure moves. The figure head is the last line that bears on a figure: filing a workpaper, a run or an attestation never makes an audit stale, an entry, document, close, settings or role change does, so a period is attested only on an audit that still describes the books. A receipt reading that differs from the entry is recorded as disagreeing and never counts; whether a claim counts is derived against the bar when asked, never stored. The store also reads what a ledger cannot: the chain, the database against a replay, stored and extracted files, the access log, duplicate files, and the backups' standing handed in by the server. Fixture old-books/p8_before was written by the version before this one and opens to its figures. period.attested was the tests' placeholder for an unknown event type; they use ledger.not_yet_written now. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01HS8WZziDnyxunC23MUxrLp
2026-10-29 15:54:08 -06:00
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commit 6b7dccd1ee
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+//! Writes `p8_before`: books the version before P8 (main b97234ac) wrote
+//! through its Store API: a receipted opening and purchase, a 40.00
+//! purchase with no receipt, a small one under the threshold, a reversal,
+//! an invoice with a part payment, an open draft, and a closed January.
+//! No audit run, attestation or attestation setting exists in that
+//! version; this version opens the same journal and must report the same
+//! figures, and an audit of it finds exactly the missing receipt and the
+//! open draft.
+use chrono::NaiveDate;
+use ledger_core::{AccountType, Currency, DocumentLine, Money, Side};
+use ledger_store::Store;
+use rust_decimal::Decimal;
+use std::path::PathBuf;
+
+fn d(y: i32, m: u32, day: u32) -> NaiveDate {
+    NaiveDate::from_ymd_opt(y, m, day).unwrap()
+}
+fn cents(c: i64) -> Decimal {
+    Decimal::new(c, 2)
+}
+fn usd(c: i64) -> Money {
+    Money::new(cents(c), Currency::USD)
+}
+
+fn main() {
+    let root = PathBuf::from(std::env::args().nth(1).unwrap());
+    let dir = root.join("p8_before");
+    let _ = std::fs::remove_dir_all(&dir);
+    std::fs::create_dir_all(&dir).unwrap();
+    let mut s = Store::create(&dir, Currency::USD).unwrap();
+    let bank = s.add_account("1000", "Bank", AccountType::Asset, None, false).unwrap();
+    let capital = s.add_account("3000", "Capital", AccountType::Equity, None, false).unwrap();
+    let sales = s.add_account("4000", "Sales", AccountType::Revenue, None, false).unwrap();
+    let rent = s.add_account("6000", "Rent", AccountType::Expense, None, false).unwrap();
+    let software = s.add_account("6100", "Software", AccountType::Expense, None, false).unwrap();
+    let post = |s: &mut Store, date: NaiveDate, what: &str, dr: u64, cr: u64, c: i64| {
+        let e = s.create_entry(date, what).unwrap();
+        s.add_line(e, dr, Side::Debit, usd(c)).unwrap();
+        s.add_line(e, cr, Side::Credit, usd(c)).unwrap();
+        e
+    };
+    let seed = post(&mut s, d(2026, 1, 1), "Opening capital", bank, capital, 100_000);
+    s.post_entry(seed).unwrap();
+    s.attach_receipt(Some(seed), "opening.txt", "text/plain", b"Opening deposit 1000.00 2026-01-01", None)
+        .unwrap();
+    let rent_jan = post(&mut s, d(2026, 1, 5), "January rent", rent, bank, 50_000);
+    s.post_entry(rent_jan).unwrap();
+    s.attach_receipt(Some(rent_jan), "rent.txt", "text/plain", b"Rent January 500.00 2026-01-05", None)
+        .unwrap();
+    // 40.00 is over the 25.00 threshold: no receipt, so an audit finds it.
+    let paper = post(&mut s, d(2026, 1, 7), "Printer paper", software, bank, 4_000);
+    s.post_entry(paper).unwrap();
+    // Under the threshold: needs none.
+    let stamps = post(&mut s, d(2026, 1, 8), "Stamps", software, bank, 1_200);
+    s.post_entry(stamps).unwrap();
+    let wrong = post(&mut s, d(2026, 1, 12), "Rent paid twice", rent, bank, 50_000);
+    s.post_entry(wrong).unwrap();
+    s.attach_receipt(Some(wrong), "rent2.txt", "text/plain", b"Rent again 500.00 2026-01-12", None)
+        .unwrap();
+    s.reverse_entry(wrong, d(2026, 1, 14), "Entered twice").unwrap();
+    let customer = s.add_customer("Fernhill Labs").unwrap();
+    let inv = s
+        .create_invoice(
+            customer,
+            d(2026, 1, 10),
+            d(2026, 2, 9),
+            vec![DocumentLine {
+                description: "Design".into(),
+                amount: cents(120_000),
+                class_id: None,
+                account: None,
+                quantity: None,
+                unit_price: None,
+            }],
+        )
+        .unwrap();
+    s.receive_payment(inv, d(2026, 1, 20), cents(40_000), bank).unwrap();
+    // An open draft in February; January closes around it.
+    let _open = post(&mut s, d(2026, 2, 12), "Coworking day pass", rent, bank, 3_500);
+    let jan = s.create_period("2026-01", d(2026, 1, 1), d(2026, 1, 31)).unwrap();
+    s.close_period(jan).unwrap();
+    let _ = sales;
+    s.verify().unwrap();
+    println!("WROTE {:?}", dir);
+}
@@ -0,0 +1 @@
+Opening deposit 1000.00 2026-01-01
@@ -0,0 +1 @@
+Rent again 500.00 2026-01-12
@@ -0,0 +1 @@
+Rent January 500.00 2026-01-05
@@ -0,0 +1,461 @@
+{
+  "assets": [],
+  "bills": [],
+  "entries": [
+    {
+      "date": "2026-01-01",
+      "description": "Opening capital",
+      "id": 1,
+      "lines": [
+        {
+          "account": 1,
+          "amount": {
+            "amount": "1000.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 2,
+          "amount": {
+            "amount": "1000.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-01-05",
+      "description": "January rent",
+      "id": 2,
+      "lines": [
+        {
+          "account": 4,
+          "amount": {
+            "amount": "500.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "500.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-01-07",
+      "description": "Printer paper",
+      "id": 3,
+      "lines": [
+        {
+          "account": 5,
+          "amount": {
+            "amount": "40.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "40.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-01-08",
+      "description": "Stamps",
+      "id": 4,
+      "lines": [
+        {
+          "account": 5,
+          "amount": {
+            "amount": "12.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "12.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-01-12",
+      "description": "Rent paid twice",
+      "id": 5,
+      "lines": [
+        {
+          "account": 4,
+          "amount": {
+            "amount": "500.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "500.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-01-14",
+      "description": "Entered twice",
+      "id": 6,
+      "lines": [
+        {
+          "account": 4,
+          "amount": {
+            "amount": "500.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "500.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        }
+      ],
+      "reversal_of": 5,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-01-10",
+      "description": "Invoice 1",
+      "id": 7,
+      "lines": [
+        {
+          "account": 6,
+          "amount": {
+            "amount": "1200.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 3,
+          "amount": {
+            "amount": "1200.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-01-20",
+      "description": "Payment on invoice 1",
+      "id": 8,
+      "lines": [
+        {
+          "account": 6,
+          "amount": {
+            "amount": "400.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "400.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    },
+    {
+      "date": "2026-02-12",
+      "description": "Coworking day pass",
+      "id": 9,
+      "lines": [
+        {
+          "account": 4,
+          "amount": {
+            "amount": "35.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 1,
+          "amount": {
+            "amount": "35.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Draft"
+    },
+    {
+      "date": "2026-01-31",
+      "description": "Close period 2026-01",
+      "id": 10,
+      "lines": [
+        {
+          "account": 3,
+          "amount": {
+            "amount": "1200.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Debit"
+        },
+        {
+          "account": 4,
+          "amount": {
+            "amount": "500.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        },
+        {
+          "account": 5,
+          "amount": {
+            "amount": "52.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        },
+        {
+          "account": 7,
+          "amount": {
+            "amount": "648.00",
+            "currency": [
+              85,
+              83,
+              68
+            ]
+          },
+          "side": "Credit"
+        }
+      ],
+      "reversal_of": null,
+      "status": "Posted"
+    }
+  ],
+  "entry_parties": [
+    [
+      7,
+      [
+        {
+          "party_id": 1,
+          "share": "derived"
+        }
+      ]
+    ],
+    [
+      8,
+      [
+        {
+          "party_id": 1,
+          "share": "derived"
+        }
+      ]
+    ]
+  ],
+  "invoices": [
+    {
+      "amount_paid": "400.00",
+      "customer_id": 1,
+      "date": "2026-01-10",
+      "due_date": "2026-02-09",
+      "entry_id": 7,
+      "id": 1,
+      "lines": [
+        {
+          "amount": "1200.00",
+          "description": "Design"
+        }
+      ],
+      "status": "Partial"
+    }
+  ],
+  "payroll_runs": [],
+  "periods": [
+    {
+      "close_seq": 1,
+      "closing_entry": 10,
+      "end": "2026-01-31",
+      "id": 1,
+      "member_close": null,
+      "name": "2026-01",
+      "start": "2026-01-01",
+      "status": "Closed"
+    }
+  ],
+  "recurring": [],
+  "schedules": [],
+  "snapshot": {
+    "Ok": {
+      "balance_sheet": {
+        "assets": "1648",
+        "balanced": true,
+        "current_earnings": "0",
+        "equity": "1648",
+        "liabilities": "0"
+      },
+      "profit_and_loss": {
+        "expenses": "0",
+        "net_income": "0",
+        "revenue": "0"
+      },
+      "trial_balance": {
+        "lines": [
+          {
+            "code": "1000",
+            "credit": "0",
+            "debit": "848",
+            "name": "Bank"
+          },
+          {
+            "code": "1200",
+            "credit": "0",
+            "debit": "800",
+            "name": "Accounts Receivable"
+          },
+          {
+            "code": "3000",
+            "credit": "1000",
+            "debit": "0",
+            "name": "Capital"
+          },
+          {
+            "code": "3999",
+            "credit": "648",
+            "debit": "0",
+            "name": "Retained Earnings"
+          }
+        ],
+        "total_credits": "1648",
+        "total_debits": "1648"
+      }
+    }
+  },
+  "verify": {
+    "Ok": null
+  }
+}
@@ -0,0 +1,52 @@
+{"payload":{"base_currency":"USD"},"prev":"0000000000000000000000000000000000000000000000000000000000000000","seq":1,"ts":"2026-10-29T20:33:25Z","type":"store.created"}
+{"payload":{"features":["account_renamed","asset_basis","attachment_text","depreciation_catch_up","disposal_before_service","document_line_projects","document_standing","documents_v2","drafts_v2","members_cumulative","month_reposting","party_creditors","payment_instruments","projects","require_tax_category","schedule_convention","tax_categories_gain_exempt","vendor_1099_decisions"],"format":2},"prev":"a41fd982ec883c0f7dbeec0382bcf10c69246a4d063cf04997f40ad96467f00d","seq":2,"ts":"2026-10-29T20:33:25Z","type":"journal.format_set"}
+{"payload":{"account_type":"Asset","code":"1000","currency":"USD","id":1,"name":"Bank","parent":null,"placeholder":false},"prev":"f0adba7a9a2da79cc2b28f4ab2a69238da5f3ad9269e76c1c21e0027fdf86c51","seq":3,"ts":"2026-10-29T20:33:25Z","type":"account.added"}
+{"payload":{"account_type":"Equity","code":"3000","currency":"USD","id":2,"name":"Capital","parent":null,"placeholder":false},"prev":"093d7586712b4e3379fea7da2923ab4b25efa7be0d533e212ea4c31ecbb81332","seq":4,"ts":"2026-10-29T20:33:25Z","type":"account.added"}
+{"payload":{"account_type":"Revenue","code":"4000","currency":"USD","id":3,"name":"Sales","parent":null,"placeholder":false},"prev":"2b8f70ae6d4b736aa0cc523563b47cdd1be396e3fd3a5c2f84cceb001fbaff81","seq":5,"ts":"2026-10-29T20:33:26Z","type":"account.added"}
+{"payload":{"account_type":"Expense","code":"6000","currency":"USD","id":4,"name":"Rent","parent":null,"placeholder":false},"prev":"d4fc3949ba8c20b553504561a2c22f96d6a4351713ae66e83fe34f601ead0b2d","seq":6,"ts":"2026-10-29T20:33:26Z","type":"account.added"}
+{"payload":{"account_type":"Expense","code":"6100","currency":"USD","id":5,"name":"Software","parent":null,"placeholder":false},"prev":"3088d962972a512f5d1a12a8dd4da1da6ae8d1388e67ea18666b87687401b97c","seq":7,"ts":"2026-10-29T20:33:26Z","type":"account.added"}
+{"payload":{"date":"2026-01-01","description":"Opening capital","id":1},"prev":"5947b37f609878df3587e37c72411cc2505fb694aab1bc9a7199cecfd2897031","seq":8,"ts":"2026-10-29T20:33:26Z","type":"entry.created"}
+{"payload":{"account":1,"amount":"1000.00","currency":"USD","id":1,"side":"debit"},"prev":"d0aff2093f4f8114e04eb158ddfcfc24201846214141fea1def86cd965551006","seq":9,"ts":"2026-10-29T20:33:26Z","type":"entry.line_added"}
+{"payload":{"account":2,"amount":"1000.00","currency":"USD","id":1,"side":"credit"},"prev":"850e9125ac3b5d457e611882642600a7298fa3acdd386ce2b7c9494ecb29b0d0","seq":10,"ts":"2026-10-29T20:33:26Z","type":"entry.line_added"}
+{"payload":{"date":"2026-01-01","description":"Opening capital","id":1,"lines":[{"account":1,"amount":"1000.00","currency":"USD","side":"debit"},{"account":2,"amount":"1000.00","currency":"USD","side":"credit"}],"reversal_of":null},"prev":"abc483bc19148cc173cf93402702b60ee5e31029fcdcfa704f10204c38a707ec","seq":11,"ts":"2026-10-29T20:33:26Z","type":"entry.posted"}
+{"payload":{"attachment_id":1,"blob_sha":"0d462b0d3e7b13628aa5b6279a6ced262a8670bd5d7063a0668469398ac6523e","category":"receipts","description":null,"entry_id":1,"file_name":"opening.txt","mime_type":"text/plain","size_bytes":34},"prev":"4a2665579fd49f5d11e27eaaca556990d58559dd1a9d8f23e9d274449ff61a8d","seq":12,"ts":"2026-10-29T20:33:26Z","type":"receipt.attached"}
+{"payload":{"attachment_id":1,"extractor":"wanderbooks","pages":1,"status":"ok","text_sha256":"0d462b0d3e7b13628aa5b6279a6ced262a8670bd5d7063a0668469398ac6523e","version":"0.1.0"},"prev":"d8c2d6bf43d24b9cf4b3c0a12b514cd9f77cf51f979ab54e17c6fc879fdc285f","seq":13,"ts":"2026-10-29T20:33:26Z","type":"attachment.text_extracted"}
+{"payload":{"date":"2026-01-05","description":"January rent","id":2},"prev":"d048136f116634d3df443725f71b4f5a9ed2cfdc45a8dba9fc9a54bb993266ff","seq":14,"ts":"2026-10-29T20:33:26Z","type":"entry.created"}
+{"payload":{"account":4,"amount":"500.00","currency":"USD","id":2,"side":"debit"},"prev":"6850fe7154d84ec18c876c9c4985607b9660e1a4d6ff1c42814358039d25224d","seq":15,"ts":"2026-10-29T20:33:26Z","type":"entry.line_added"}
+{"payload":{"account":1,"amount":"500.00","currency":"USD","id":2,"side":"credit"},"prev":"24ecb6745877198c45149e53672d81a7e8b75051770c2eac046c373ad5020694","seq":16,"ts":"2026-10-29T20:33:26Z","type":"entry.line_added"}
+{"payload":{"date":"2026-01-05","description":"January rent","id":2,"lines":[{"account":4,"amount":"500.00","currency":"USD","side":"debit"},{"account":1,"amount":"500.00","currency":"USD","side":"credit"}],"reversal_of":null},"prev":"76e855cebe94f29e2bbf65e4be0634976eec4164867ec4c2152e39b21a5b9ab0","seq":17,"ts":"2026-10-29T20:33:26Z","type":"entry.posted"}
+{"payload":{"attachment_id":2,"blob_sha":"dd3075d12716028c7ae1b8f9a10c590f8f4cc26ff4d854e30c9551ef7ad5898f","category":"receipts","description":null,"entry_id":2,"file_name":"rent.txt","mime_type":"text/plain","size_bytes":30},"prev":"72fb7f27dba8721febaffcc2dc93870d79272ca3208abfea27d1535f46fa8334","seq":18,"ts":"2026-10-29T20:33:26Z","type":"receipt.attached"}
+{"payload":{"attachment_id":2,"extractor":"wanderbooks","pages":1,"status":"ok","text_sha256":"dd3075d12716028c7ae1b8f9a10c590f8f4cc26ff4d854e30c9551ef7ad5898f","version":"0.1.0"},"prev":"bd55df8f6fce00e7a55262be3123985789504189f9bc8364a194fa886719fc6a","seq":19,"ts":"2026-10-29T20:33:26Z","type":"attachment.text_extracted"}
+{"payload":{"date":"2026-01-07","description":"Printer paper","id":3},"prev":"2129339f3ce925cb9d0ff71f108ce7ba5c1dadd8432834effb2586e7632c1add","seq":20,"ts":"2026-10-29T20:33:26Z","type":"entry.created"}
+{"payload":{"account":5,"amount":"40.00","currency":"USD","id":3,"side":"debit"},"prev":"3980e707c3feb852f13fff9daa38ae8bf64831d851a76b8a5e7e97eff3237506","seq":21,"ts":"2026-10-29T20:33:26Z","type":"entry.line_added"}
+{"payload":{"account":1,"amount":"40.00","currency":"USD","id":3,"side":"credit"},"prev":"673065104b3196477ebed498501f952f62b0cc1ed8cb35cda30b00e3d4932590","seq":22,"ts":"2026-10-29T20:33:26Z","type":"entry.line_added"}
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