FA-57878 / Double-entry ledger accounting / Member archive

Trial balance columns: zero net omission · case 03

Fully offset accounts clutter the trial balance as all-zero rows.

Member previewVariant 3 · 3 implementations · 7 checks per implementation

Case contract

x = [[account_code (digit string), type, total_debits, total_credits], ...]. Net = debits - credits. Zero-net accounts are omitted. A positive net goes in the debit column, a negative net (as a positive number) in the credit column. Rows are ordered by numeric account code. An account is abnormal when its column differs from its normal side (asset, expense, dividend debit-normal; others credit-normal). Return {'rows': [[code, debit, credit]], 'totals': [debits, credits], 'balanced': totals equal exactly, 'abnormal': codes in numeric 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: zero net omission	`{"abnormal": ["101", "1500"], "balanced": false, "rows": [["101", 0, 0], ["150", 0, 334], ["510", 0, 0], ["1500", 0, 150], ["7200", 150, 0]], "totals": [150, 484]}`	`{"abnormal": ["1500"], "balanced": false, "rows": [["150", 0, 334], ["1500", 0, 150], ["7200", 150, 0]], "totals": [150, 484]}`	Failed

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