Module assertions 

Custom assertion macros for testing accounting invariants.

Functions

calculate_imbalance

Calculate the imbalance of a journal entry.

check_accounting_equation

Check that the accounting equation holds: Assets = Liabilities + Equity

check_benford_distribution

Check if amounts follow Benford’s Law distribution. Returns the chi-squared statistic and whether it passes the test at p < 0.05.

check_trial_balance

Verify trial balance is balanced (total debits = total credits).

is_balanced

Check if a journal entry is balanced.