FA-58260 / Double-entry ledger accounting / Member archive

Receivables subledger tie-out: subledger cutoff · case 05

Future-dated invoices appear in the customer balances.

Member previewVariant 5 · 3 implementations · 7 checks per implementation

Case contract

x = {'control': [[day, amount]], 'sub': {customer: [[day, amount]]}, 'as_of': day}. Only rows dated on or before as_of count. The subledger total nets every customer balance, including credit (negative) balances. Return {'control', 'subledger', 'difference': control - subledger, 'credit_balances': customers with negative balance sorted by name, 'open_customers': count of nonzero balances}.

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: subledger cutoff	`{"control": 270, "credit_balances": ["crux"], "difference": 330, "open_customers": 2, "subledger": -60}`	`{"control": 270, "credit_balances": ["crux"], "difference": 430, "open_customers": 1, "subledger": -160}`	Failed

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