check-the-bookslisted

# Check the books "Done" is a claim. This is the evidence for it. Every test reports the number it measured, not a tick. A tick tells you somebody ran a check; a number tells you what the check found, and lets the next person disagree with it. ## Hard gates - **A failure is a finding, never a note.** If a test fails, the books are not finished. Say so plainly and say what to do about it. - **State the denominator.** "Reconciled 11 of 12 months" is information. "Reconciled" is not. - **Never plug a difference.** A residual is reported as a number. An entry that exists to make a difference disappear is the thing an auditor looks for first. - **Zero differences are stated too.** A report listing only the non-zero rows hides every account nobody checked. ## Run it ``` python3 bin/books.py check --profile profiles/mine.local.json ``` The tests: | # | Test | Why it is here | |---|---|---| | 1 | Trial balance foots to 0.00 | If it does not, nothing downstream means anything | | 2 | Every balance-carrying account has a stated difference for every month | The row nobody checked is where the problem is | | 3 | Opening balance equity is 0.00 | A balance here is an unfinished setup, usually mirroring a card connected with a balance already on it | | 4 | Every clearing and suspense account is 0.00 | A clearing account is a hallway, not a room. A balance means something went in and never came out | | 5 | No impossible balances | A checking account cannot hold a negative bal