FA-57843 / Double-entry ledger accounting / Member archive

Journal posting engine: dividend normal side · case 03

Owner drawings show a negative balance after a debit posting.

Member previewVariant 3 · 3 implementations · 7 checks per implementation

Case contract

x = {'chart': {account: type}, 'entries': [[entry_id, [[account, 'D'|'C', cents], ...]], ...]}. Types asset, expense and dividend are debit-normal; liability, equity, revenue and contra_asset are credit-normal. An entry is posted only if its id has not already been posted, it has at least two lines, every account is in the chart, every side is 'D' or 'C', every amount is a positive integer and total debits equal total credits; otherwise the whole entry is rejected and its id appended to 'rejected' (a rejected id may be resubmitted later). Return {'balances': normal-signed balance of every chart account (zero and negative included), 'rejected': ids in order}.

Why this case matters

Ledger software must keep debits equal to credits and apply normal-balance, period and cutoff rules exactly; small sign or boundary slips silently misstate financial statements.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression: dividend normal side	`{"balances": {"acc_depr": 0, "capital": 0, "cash": 0, "drawings": 100, "equipment": 0, "receivable": 100, "rent": 0}, "rejected": ["J4", "J4"]}`	`{"balances": {"acc_depr": 0, "capital": 0, "cash": 0, "drawings": -100, "equipment": 0, "receivable": 100, "rent": 0}, "rejected": ["J4", "J4"]}`	Failed

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