src/ledger/__init__.py

"""Ledger — per-user double-entry store (SQLite).

Contract for the rest of the app:

* every transaction is booked as balanced debits and credits (``post`` enforces it);
* high-level ``record_income`` / ``record_expense`` build the right multi-line entry,
  including IVA trasladado / acreditable and client retentions;
* the engine reads aggregates from here and never the other way around —
  ``month_totals`` returns exactly the inputs the tax engine needs.
"""

from .accounts import SEED_ACCOUNTS, Account
from .store import (
    BalanceSheet,
    IncomeStatement,
    Ledger,
    Line,
    MonthTotals,
    from_cents,
    to_cents,
)

__all__ = [
    "Ledger",
    "Line",
    "MonthTotals",
    "IncomeStatement",
    "BalanceSheet",
    "Account",
    "SEED_ACCOUNTS",
    "to_cents",
    "from_cents",
]