fix(core,store): refuse control accounts of the wrong type, with a reason
Invoices, bills, payments, payroll, and closes post to accounts the engine finds by code (1200, 2000, 4000, 6999, 3999, 6100-2150). If an account with that code existed it was used whatever its type: a 1200 "Customer Deposits" liability would have taken receivables. Now (the owner, 2026-10-13: never force an imported chart into our numbering) the engine refuses with ControlAccountMismatch, naming the code, the account, its type, the role, and the type needed, so the agent can work it out with the human. A placeholder is refused too. Every command checks all its control accounts before changing anything (Ledger::check_controls, spec + SOURCE in its doc comment), so a refusal never leaves a half-made account behind. One table of control accounts (ledger_core::RECEIVABLES ... PAYROLL) replaces the codes duplicated across the engine and the store. Tests (spec-derived, all assert the books are untouched after the refusal): an_invoice_refuses_a_1200_that_is_not_receivables, an_invoice_refuses_a_placeholder_1200, an_invoice_creates_nothing_when_its_second_account_is_wrong, a_bill_refuses_a_2000_that_is_not_payables, a_close_refuses_a_3999_that_is_not_equity. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
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@@ -984,11 +984,7 @@ impl Store {
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// Retained Earnings must exist before the close so its creation
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// (if needed) is journaled as account.added; the close's own
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// ensure then no-ops and replay stays deterministic.
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self.ensure_control_account(
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ledger_core::RETAINED_EARNINGS_CODE,
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"Retained Earnings",
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AccountType::Equity,
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)?;
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self.ensure_control_account(&ledger_core::RETAINED_EARNINGS)?;
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}
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let closing_entry = self.ledger.close_period_to(id, to)?;
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let entry_detail = match closing_entry {
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@@ -1091,14 +1087,12 @@ impl Store {
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fn ensure_control_account(
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&mut self,
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code: &str,
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name: &str,
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account_type: AccountType,
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c: &ledger_core::ControlAccount,
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) -> Result<AccountId, StoreError> {
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if let Some(a) = self.ledger.chart().find_by_code(code) {
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if let Some(a) = self.ledger.chart().find_by_code(c.code) {
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return Ok(a.id);
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}
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self.add_account(code, name, account_type, None, false)
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self.add_account(c.code, c.name, c.account_type, None, false)
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}
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/// Journal an auto-posted two-line entry (debit one account, credit
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@@ -1197,8 +1191,8 @@ impl Store {
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lines: Vec<DocumentLine>,
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) -> Result<InvoiceId, StoreError> {
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self.rehearse(|l| {
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ensure_on(l, "1200", "Accounts Receivable", AccountType::Asset)?;
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ensure_on(l, "4000", "Revenue", AccountType::Revenue)?;
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ensure_on(l, &ledger_core::RECEIVABLES)?;
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ensure_on(l, &ledger_core::REVENUE)?;
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l.create_invoice(customer_id, date, due_date, lines.clone())
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})?;
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// Pure pre-validation mirroring Ledger::create_invoice, so the
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@@ -1213,8 +1207,8 @@ impl Store {
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if let Some(pid) = self.ledger.closed_period_containing(date) {
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return Err(LedgerError::ClosedPeriod(pid, date.to_string()).into());
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}
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let ar = self.ensure_control_account("1200", "Accounts Receivable", AccountType::Asset)?;
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let revenue = self.ensure_control_account("4000", "Revenue", AccountType::Revenue)?;
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let ar = self.ensure_control_account(&ledger_core::RECEIVABLES)?;
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let revenue = self.ensure_control_account(&ledger_core::REVENUE)?;
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let invoice_id = self.ledger.next_invoice_id();
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let total: Decimal = lines.iter().map(|l| l.amount).sum();
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let description = format!("Invoice {invoice_id}");
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@@ -1261,8 +1255,8 @@ impl Store {
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lines: Vec<DocumentLine>,
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) -> Result<BillId, StoreError> {
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self.rehearse(|l| {
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ensure_on(l, "6999", "General Expenses", AccountType::Expense)?;
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ensure_on(l, "2000", "Accounts Payable", AccountType::Liability)?;
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ensure_on(l, &ledger_core::GENERAL_EXPENSES)?;
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ensure_on(l, &ledger_core::PAYABLES)?;
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l.create_bill(vendor_id, date, due_date, lines.clone())
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})?;
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if self.ledger.get_vendor(vendor_id).is_none() {
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@@ -1273,9 +1267,8 @@ impl Store {
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if let Some(pid) = self.ledger.closed_period_containing(date) {
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return Err(LedgerError::ClosedPeriod(pid, date.to_string()).into());
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}
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let expense =
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self.ensure_control_account("6999", "General Expenses", AccountType::Expense)?;
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let ap = self.ensure_control_account("2000", "Accounts Payable", AccountType::Liability)?;
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let expense = self.ensure_control_account(&ledger_core::GENERAL_EXPENSES)?;
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let ap = self.ensure_control_account(&ledger_core::PAYABLES)?;
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let bill_id = self.ledger.next_bill_id();
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let total: Decimal = lines.iter().map(|l| l.amount).sum();
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let description = format!("Bill {bill_id}");
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@@ -1317,7 +1310,7 @@ impl Store {
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cash_account: AccountId,
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) -> Result<EntryId, StoreError> {
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self.rehearse(|l| {
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ensure_on(l, "1200", "Accounts Receivable", AccountType::Asset)?;
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ensure_on(l, &ledger_core::RECEIVABLES)?;
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l.receive_payment(invoice_id, date, amount, cash_account)
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})?;
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// Pure pre-validation mirroring Ledger::receive_payment, plus the
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@@ -1345,7 +1338,7 @@ impl Store {
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if cash.placeholder {
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return Err(LedgerError::PlaceholderAccount(cash.code.clone()).into());
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}
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let ar = self.ensure_control_account("1200", "Accounts Receivable", AccountType::Asset)?;
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let ar = self.ensure_control_account(&ledger_core::RECEIVABLES)?;
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let description = format!("Payment on invoice {invoice_id}");
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let (entry_id, mut journaled) =
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self.journal_auto_entry(date, &description, cash_account, ar, amount)?;
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@@ -1379,7 +1372,7 @@ impl Store {
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cash_account: AccountId,
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) -> Result<EntryId, StoreError> {
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self.rehearse(|l| {
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ensure_on(l, "2000", "Accounts Payable", AccountType::Liability)?;
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ensure_on(l, &ledger_core::PAYABLES)?;
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l.pay_bill(bill_id, date, amount, cash_account)
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})?;
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if amount <= Decimal::ZERO {
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@@ -1404,7 +1397,7 @@ impl Store {
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if cash.placeholder {
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return Err(LedgerError::PlaceholderAccount(cash.code.clone()).into());
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}
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let ap = self.ensure_control_account("2000", "Accounts Payable", AccountType::Liability)?;
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let ap = self.ensure_control_account(&ledger_core::PAYABLES)?;
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let description = format!("Payment on bill {bill_id}");
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let (entry_id, mut journaled) =
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self.journal_auto_entry(date, &description, ap, cash_account, amount)?;
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@@ -1511,42 +1504,15 @@ impl Store {
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/// then no-ops, which keeps replay deterministic: every account
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/// creation is an `account.added` event.
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fn ensure_payroll_accounts(&mut self) -> Result<PayrollAccounts, StoreError> {
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let [salary, tax, federal, state, ss, medicare, other] = ledger_core::PAYROLL;
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Ok(PayrollAccounts {
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salary_expense: self.ensure_control_account(
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"6100",
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"Salary & Wage Expense",
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AccountType::Expense,
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)?,
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payroll_tax_expense: self.ensure_control_account(
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"6110",
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"Payroll Tax Expense",
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AccountType::Expense,
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)?,
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federal_payable: self.ensure_control_account(
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"2110",
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"Federal Withholding Payable",
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AccountType::Liability,
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)?,
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state_payable: self.ensure_control_account(
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"2120",
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"State Withholding Payable",
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AccountType::Liability,
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)?,
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ss_payable: self.ensure_control_account(
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"2130",
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"SS Tax Payable",
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AccountType::Liability,
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)?,
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medicare_payable: self.ensure_control_account(
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"2140",
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"Medicare Tax Payable",
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AccountType::Liability,
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)?,
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other_payable: self.ensure_control_account(
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"2150",
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"Other Deductions Payable",
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AccountType::Liability,
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)?,
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salary_expense: self.ensure_control_account(&salary)?,
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payroll_tax_expense: self.ensure_control_account(&tax)?,
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federal_payable: self.ensure_control_account(&federal)?,
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state_payable: self.ensure_control_account(&state)?,
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ss_payable: self.ensure_control_account(&ss)?,
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medicare_payable: self.ensure_control_account(&medicare)?,
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other_payable: self.ensure_control_account(&other)?,
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})
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}
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@@ -1563,8 +1529,8 @@ impl Store {
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cash_account: AccountId,
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) -> Result<PayrollRunId, StoreError> {
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self.rehearse(|l| {
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for (code, name, account_type) in PAYROLL_ACCOUNTS {
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ensure_on(l, code, name, account_type)?;
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for c in &ledger_core::PAYROLL {
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ensure_on(l, c)?;
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}
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l.run_payroll(date, lines.clone(), cash_account)
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})?;
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@@ -2888,34 +2854,13 @@ fn get_str<'a>(p: &'a Value, key: &str) -> Result<&'a str, StoreError> {
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/// hydration, `verify`, and `rebuild`: the journal is the script, the engine
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/// is the actor.
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/// [`Store::ensure_control_account`] on a bare ledger, for rehearsals.
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fn ensure_on(
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l: &mut Ledger,
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code: &str,
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name: &str,
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account_type: AccountType,
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) -> Result<AccountId, LedgerError> {
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match l.chart().find_by_code(code) {
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fn ensure_on(l: &mut Ledger, c: &ledger_core::ControlAccount) -> Result<AccountId, LedgerError> {
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match l.chart().find_by_code(c.code) {
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Some(a) => Ok(a.id),
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None => l.add_account(code, name, account_type, None, false),
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None => l.add_account(c.code, c.name, c.account_type, None, false),
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}
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}
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/// The payroll control accounts, in the order [`Store::run_payroll`]
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/// creates them.
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const PAYROLL_ACCOUNTS: [(&str, &str, AccountType); 7] = [
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("6100", "Salary & Wage Expense", AccountType::Expense),
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("6110", "Payroll Tax Expense", AccountType::Expense),
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(
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"2110",
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"Federal Withholding Payable",
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AccountType::Liability,
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),
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("2120", "State Withholding Payable", AccountType::Liability),
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("2130", "SS Tax Payable", AccountType::Liability),
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("2140", "Medicare Tax Payable", AccountType::Liability),
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("2150", "Other Deductions Payable", AccountType::Liability),
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];
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pub(crate) fn replay_line_into_ledger(
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ledger: &mut Ledger,
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line: &JournalLine,
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