swaitsandClaude Opus 5.5
c6faeeb827
The engine only had life-of-ledger P&L and balance sheet totals, so every export labeled with a date range or as-of date (PDF, XLSX, CPA package) printed all-time numbers under that label. Core now has: - profit_and_loss_for_period(start, end, class?) and balance_sheet_as_of(as_of), each with a line per account (StatementLine: code, name, normal-side amount) and exact totals. - Ledger::closing_entry_ids(). Period statements exclude closing entries. A close (Dr revenue / Cr expense / net to Retained Earnings, dated at period end) moves earnings; it doesn't earn or spend. Counting it made a closed period's P&L read as break-even, and made the cash flow show zero net income plus a fake "owner contribution" to Retained Earnings. The as-of balance sheet keeps closing entries: after a close the earnings belong in Retained Earnings, not current earnings. Tests: tests/statements.rs, a two-month fixture with every expected number computed by hand (Jan NI 1,700; Feb 880; balance sheets on four dates; a closed January still reporting 1,700 and a cash flow with one financing line). Mutation-checked: dropping the closing exclusion fails it (0 vs 1,700). Properties: period P&Ls partition a year at any split, and a range's net income equals the change in current earnings across it, with A = L + E on both dates. 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.