The Movement of Equity derived net income from sub-ledgers (calcNetIncome over
invoices/expenses/bills), while the P&L and Balance Sheet use the GL. With any
direct bank-categorized income/expense the two disagreed — Ashley Manor's SCE
was off from the Balance Sheet equity by 9,257.44. Rebuild Movement of Equity
from the GL (current-year earnings + GL equity balances) so all three statements
tie by construction.
Complete the §9 reconciliation matrix: R3 (P&L net income == raw-GL period net
income — guards the P&L builder) and R5 (Movement of Equity ending == Balance
Sheet total equity) are now computed by cross-checking the report builders against
the raw GL; checks render in numeric order. R6 (GL == TB/BS, satisfied by
construction) and R9 (direct vs indirect CFO, only indirect built) shown as N/A
for matrix completeness. Adds 5 reconcile unit tests (12 total).
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Bridgewater's GL was imported as single-sided postings missing its opening fund
balance, leaving the trial balance off by 130,348.76 with an abnormal debit
equity balance. Record the gap as an Opening Fund Balance equity credit (migration
20260602150000); R1 and the Balance Sheet now tie out exactly.
A/R-A/P sub-ledger checks (R7/R8) only apply to platform-managed companies whose
invoices/bills post to the GL. Imported-GL companies (Bent Oak, Bridgewater) keep
their own AR/AP, so scope R7/R8 to gl_managed companies (new arApApplicable flag
on reconcile + gl_auto_post surfaced in useReportData). Every company now passes
the Reconciliation report.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
In the Accounting section Reports (AccountingReportsPage):
- Rebuild the Cash Flow Statement as an indirect-method report derived from the
GL: Net Income + working-capital/non-cash movements, classified into
CFO/CFI/CFF, with Beginning/Ending Cash. Ties to the change in Balance Sheet
cash by construction (R4); surfaces an explicit residual row if it ever doesn't.
- Add R4 to the Reconciliation Checks report.
- Extract the reconciliation matrix into a pure, tested library
(lib/reconcile.ts) and route the Reconciliation report through it.
- Add §10 synthetic-ledger vitest suite (lib/reconcile.test.ts): empty, single
balanced entry, full period, partial settlement (open vs gross §1.5), and
fault ledgers (single-sided → R1; payment-not-applied → R7). Verified R4 ties
for Ashley Manor ($35,727.08 = ΔCash).
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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