Module assertions 

Custom assertion macros for testing accounting invariants.

Structs

BalanceSnapshot

Balance snapshot for coherence testing.

DocumentChainResult

Document chain validation result.

FidelityResult

Fidelity comparison result.

SubledgerReconciliation

Subledger reconciliation data.

Functions

benford_mad

Convenience function to compute Mean Absolute Deviation for Benford analysis.

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_document_chain_completeness

Check document chain completeness rate.

check_fidelity

Check fidelity between synthetic data and fingerprint.

check_trial_balance

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

is_balanced

Check if a journal entry is balanced.