id = "entry-an-unbalanced-entry-is-refused"
title = "An entry whose debits and credits differ is refused and posts nothing"
rule = "An entry MUST have debits equal to credits, exactly, and an entry that does not MUST be refused whole, leaving the books as they were."
status = "AUTHORITY"
sources = [
  "Pacioli, Summa (1494), ch. 36: \"All entries made in the ledger have to be double entries\" (docs/spec/sources/pacioli-1494.md)",
  "IRS Publication 583: \"the total debits must equal the total credits\" (docs/spec/sources/irs-records.md)",
]
tags = ["accrual", "book", "us", "entry", "double-entry"]

[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"

[[setup.accounts]]
code = "1000"
name = "Cash"
type = "asset"

[[setup.accounts]]
code = "3000"
name = "Capital"
type = "equity"

[[setup.accounts]]
code = "4000"
name = "Sales"
type = "revenue"
tax_category = "gross_receipts"

[[setup.accounts]]
code = "6000"
name = "Rent"
type = "expense"
tax_category = "rent_property"

[[events]]
date = "2026-01-02"
description = "Opening contribution"
lines = [
  { account = "1000", side = "debit", amount = "1000.00" },
  { account = "3000", side = "credit", amount = "1000.00" },
]

# Debits 100.00, credits 90.00: ten dollars short on the credit side.
[[events]]
date = "2026-01-05"
description = "A sale that does not balance"
refused = "unbalanced"
lines = [
  { account = "1000", side = "debit", amount = "100.00" },
  { account = "4000", side = "credit", amount = "90.00" },
]

# One cent over is just as wrong: there is no epsilon.
[[events]]
date = "2026-01-06"
description = "A sale a cent over"
refused = "unbalanced"
lines = [
  { account = "1000", side = "debit", amount = "100.01" },
  { account = "4000", side = "credit", amount = "100.00" },
]

# By hand: only event 1 posted, so cash holds 1,000.00 (a debit), capital
# 1,000.00 (a credit, shown negative), and sales nothing.
[[expect]]
query = "trial_balance"
as_of = "2026-12-31"
[expect.values]
"1000" = "1000.00"
"3000" = "-1000.00"
"4000" = "0.00"
"6000" = "0.00"