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Double-Entry Bookkeeping Validation
Ensures accounting invariants using exact Decimal arithmetic.
Per GAAP/IFRS: debits must equal credits exactly - no epsilon tolerance.
"""
from decimal import Decimal, InvalidOperation
from enum import Enum
from typing import List, Dict, Any, Optional
class EntryType(str, Enum):
"""Journal entry type"""
DEBIT = "debit"
CREDIT = "credit"
class DoubleEntryValidationError(Exception):
"""Raised when double-entry validation fails"""
def __init__(self, message: str, debits: Decimal, credits: Decimal):
super().__init__(message)
self.debits = debits
self.credits = credits
self.difference = abs(debits - credits)
def validate_double_entry(entries: List[Dict[str, Any]]) -> Dict[str, Any]:
"""
Validate that debits equal credits exactly (no epsilon tolerance).
Args:
entries: List of entry dicts with 'account_id', 'type' (DEBIT/CREDIT), 'amount'
Returns:
Dict with 'balanced' (bool), 'debits' (Decimal), 'credits' (Decimal)
Raises:
DoubleEntryValidationError: If debits != credits
ValueError: If entries are invalid
Examples:
>>> validate_double_entry([
... {"account_id": "acc_1", "type": EntryType.DEBIT, "amount": Decimal("100.00")},
... {"account_id": "acc_2", "type": EntryType.CREDIT, "amount": Decimal("100.00")}
... ])
{'balanced': True, 'debits': Decimal('100.00'), 'credits': Decimal('100.00')}
"""
if not entries:
raise DoubleEntryValidationError(
"Transaction must have at least one entry",
Decimal('0.00'),
Decimal('0.00')
)
if len(entries) < 2:
raise DoubleEntryValidationError(
"Transaction must have at least two entries (double-entry)",
Decimal('0.00'),
Decimal('0.00')
)
# Sum debits and credits separately
debits = Decimal('0.00')
credits = Decimal('0.00')
for entry in entries:
# Validate entry structure
if "amount" not in entry or "type" not in entry:
raise ValueError(f"Invalid entry: {entry}")
# Convert amount to Decimal
try:
amount = Decimal(str(entry["amount"]))
except (InvalidOperation, ValueError):
raise ValueError(f"Invalid amount: {entry['amount']}")
# Reject negative amounts
if amount < 0:
raise DoubleEntryValidationError(
f"Negative amounts not allowed: {amount}",
Decimal('0.00'),
Decimal('0.00')
)
# Round to 2 decimal places (cents)
amount = amount.quantize(Decimal('0.00'))
entry_type = entry["type"]
if isinstance(entry_type, str):
entry_type = EntryType(entry_type.lower())
if entry_type == EntryType.DEBIT:
debits += amount
elif entry_type == EntryType.CREDIT:
credits += amount
else:
raise ValueError(f"Invalid entry type: {entry_type}")
# EXACT comparison - no epsilon tolerance per GAAP/IFRS
if debits != credits:
raise DoubleEntryValidationError(
f"Debits ({debits}) do not equal credits ({credits}). "
f"Difference: {abs(debits - credits)}",
debits,
credits
)
return {
"balanced": True,
"debits": debits,
"credits": credits
}
def check_balance_sheet(balance_sheet: Dict[str, Any]) -> Dict[str, Any]:
"""
Validate balance sheet equation: Assets = Liabilities + Equity
Args:
balance_sheet: Dict with 'assets', 'liabilities', 'equity' lists
Returns:
Dict with 'balanced' (bool) and optional 'discrepancy'
Examples:
>>> check_balance_sheet({
... "assets": [Decimal("100.00")],
... "liabilities": [Decimal("50.00")],
... "equity": [Decimal("50.00")]
... })
{'balanced': True, 'discrepancy': None}
"""
assets_list = balance_sheet.get("assets", [])
liabilities_list = balance_sheet.get("liabilities", [])
equity_list = balance_sheet.get("equity", [])
# Sum each category
def sum_amounts(amounts):
return sum((Decimal(str(a)) for a in amounts), Decimal('0.00'))
total_assets = sum_amounts(assets_list)
total_liabilities = sum_amounts(liabilities_list)
total_equity = sum_amounts(equity_list)
expected_equity = total_assets - total_liabilities
discrepancy = total_equity - expected_equity
return {
"balanced": discrepancy == 0,
"discrepancy": abs(discrepancy) if discrepancy != 0 else None,
"assets": total_assets,
"liabilities": total_liabilities,
"equity": total_equity
}
def validate_journal_entries(entries: List[Dict[str, Any]]) -> List[str]:
"""
Validate journal entries and return list of errors (empty if valid).
Args:
entries: List of journal entry dicts
Returns:
List of error messages (empty if all valid)
"""
errors = []
for i, entry in enumerate(entries):
# Check required fields
if "account_id" not in entry:
errors.append(f"Entry {i}: missing account_id")
if "type" not in entry:
errors.append(f"Entry {i}: missing type")
if "amount" not in entry:
errors.append(f"Entry {i}: missing amount")
# Validate amount
if "amount" in entry:
try:
amount = Decimal(str(entry["amount"]))
if amount < 0:
errors.append(f"Entry {i}: negative amount {amount}")
except (InvalidOperation, ValueError):
errors.append(f"Entry {i}: invalid amount {entry['amount']}")
return errors
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