FA-57934 / Double-entry ledger accounting / Member archive

Period closing entries: temporary account list · case 04

The dividend account is left open after closing.

Member previewVariant 4 · 3 implementations · 7 checks per implementation

Case contract

x = {'accounts': {name: [type, normal-signed balance]}, 'retained': opening retained earnings, 'aoci': opening accumulated OCI}. Temporary types are revenue, contra_revenue, expense, gain, loss, dividend and oci. Income summary = revenue - contra_revenue + gain - expense - loss and is net income. Retained earnings close = opening + net income - dividends. OCI closes to AOCI, never to income or retained earnings. 'closed' lists temporary accounts with a nonzero balance (including abnormal negative ones), sorted. Return {'net_income', 'retained', 'aoci', 'closed'}.

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: temporary account list	`{"aoci": 100, "closed": ["expe_1", "gain_4", "oci_7"], "net_income": -350, "retained": -9050}`	`{"aoci": 100, "closed": ["divi_5", "divi_6", "expe_1", "gain_4", "oci_7"], "net_income": -350, "retained": -9050}`	Failed

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