Double Entry Ledger Audit

Check that journal entries balance, with exact decimal arithmetic. Reports an entry whose debits and credits differ, with the exact difference; a line carrying both a debit and a credit, which means two things to two readers; a negative debit, which is a credit written in a form that defeats every sign-based check downstream; a posting to an account outside a supplied chart; a repeated posting reference; and a posting into a period the caller says is closed.