swaitsandClaude Opus 5.5
02b3b9c053
Three reports a CPA expects that the engine could not produce: - general_ledger(start, end): the canonical general ledger, organized by account in code order. Each account has its beginning balance, every posting in the period (date, entry, description, debit, credit, running balance on the normal side) and its ending balance, which ties to the trial balance. Each posting names its split: the one account on the opposite side of its entry, or "-Split-" when that side has several, so a compound entry (one debit, several credits) reads correctly from every account it touches. The entry-ordered listing the exports called a "general ledger" is really the general journal. - trial_balance_as_of(as_of): a trial balance is always as of a date. - members_equity(start, end, members): the statement of changes in members' equity for a multi-member LLC taxed as a partnership. Each member's capital roll-forward: beginning (capital plus their share of undistributed earnings), contributions, allocated net income (loss), distributions, ending. Allocation is by ownership share to the cent, the last member absorbing rounding, so totals are exact and the ending total equals balance-sheet equity; any equity change the roll-forward can't explain shows as "other" instead of disappearing. Shares must be positive and sum to exactly 1; capital accounts must be distinct equity accounts (LedgerError::InvalidMembers). - CashFlowLine.account: the account a line is about, so renderers can name members instead of account codes. Tests (every expectation computed by hand): trial balance as of Jan 31; February general ledger with beginning balances, running balances, a card that nets to zero, an inactive account still listed, and every ending balance tied to the trial balance; a compound entry's splits from all three sides; a two-member partnership where 666.67 and 100.01 split unevenly (333.34/333.33, 50.01/50.00), with and without closing January, tying to the balance sheet each month; bad member configuration. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu
wanderbooks
Canonical double-entry bookkeeping, rebuilt from scratch. The engine is verified against oracles, parity is tracked automatically, and the primary interface is AI-first: you talk to an agent, the agent drives the books through MCP. Self-hosted, no rent.
What it is
ledger-core— the semantics engine. Exact decimal money, five account types, balanced journal entries, immutable posted log with reversing entries, trial balance, P&L, balance sheet, indirect-method cash flow, fixed-asset register with straight-line depreciation.ledger-store— durable storage. The source of truth is an append-only, hash-chained JSONL journal; SQLite is a disposable projection rebuilt from it; receipts live in a content-addressed blob store. Drafts are durable, corrupt projections self-heal.ledger-mcp— the AI-first interface. 27 MCP tools over stdio or Streamable HTTP: draft → preview → post workflow, server-side receipt policy (>$25), anti-splitting detection, asset management, digest for human review, plus read-only resources for dashboards.ledger-import— QuickBooks interop. Import bank/credit-card CSVs and chart-of-accounts CSVs; export IIF journal entries (for QuickBooks Desktop) and XLSX reports.
Verification
This is the storytold way applied to accounting: agents verify against oracles, never ship what they haven't demonstrated.
- 70 workspace tests: invariant tests encoding accounting law, golden-file report snapshots, property tests (proptest), end-to-end MCP stdio tests.
- Mutation testing via cargo-mutants; fuzzing via cargo-fuzz (11.5M+ executions, zero crashes).
- GnuCash is the behavioral oracle (never a code source — clean room, MIT OR Apache-2.0).
Status
Parity is 12 of 12 against the spreadsheet workflow it replaces
(docs/capability-parity.md). The parallel-run plan
(docs/parallel-run.md) is written; the Google Sheet stays the system of
record until a clean month and explicit cutover approval.
See plan/STATUS.md for where things stand and
plan/roadmap.md for where it's going.
Quickstart
cargo test # whole suite
cargo run -p ledger-cli -- init ~/books/acme # scaffold a books dir: mise.toml + AGENT.md
cargo run -p ledger-mcp -- --data-dir /tmp/books # MCP server over stdio
Then cd ~/books/acme: mise trust && mise install, mise run build,
mise run mcp-add, and start claude — the agent onboards from AGENT.md.
Layout
crates/ledger-core/ # engine: money, accounts, journal, ledger, reports
crates/ledger-store/ # journal + SQLite projection + blob store
crates/ledger-mcp/ # MCP server: 27 tools, resources, receipt policy
crates/ledger-import/ # QBO CSV import, IIF/XLSX export
docs/ # requirements, architecture, oracle, parity, glossary
plan/ # STATUS.md, roadmap.md
AGENTS.md # operating manual for agents working here
License
MIT OR Apache-2.0. See LICENSE-MIT and LICENSE-APACHE.