swaitsandClaude Fable 5.1
1fbc1383cb
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
77 lines
2.0 KiB
TOML
77 lines
2.0 KiB
TOML
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"
|