trial balance reconciliation derived

{
  "input": {
    "body": {
      "entries": [
        {
          "id": "JE-1",
          "lines": [
            {
              "debit": "1000.00",
              "account": "1000-cash"
            },
            {
              "credit": "1000.00",
              "account": "4000-revenue"
            }
          ]
        },
        {
          "id": "JE-2",
          "lines": [
            {
              "debit": "0.01",
              "account": "1000-cash"
            },
            {
              "credit": "0.01",
              "account": "4000-revenue"
            }
          ]
        },
        {
          "id": "JE-3",
          "lines": [
            {
              "debit": "250.00",
              "account": "5000-costs"
            },
            {
              "credit": "250.00",
              "account": "1000-cash"
            }
          ]
        }
      ],
      "trial_balance": [
        {
          "debit": "750.00",
          "account": "1000-cash"
        },
        {
          "credit": "1000.01",
          "account": "4000-revenue"
        },
        {
          "debit": "40.00",
          "account": "1200-prepayments"
        }
      ]
    },
    "type": "http",
    "method": "POST",
    "bodyType": "json"
  },
  "output": {
    "type": "json",
    "example": {
      "limits": {
        "maxEntries": 20000,
        "maxAccounts": 5000,
        "maxFindings": 500,
        "maxLinesPerEntry": 500,
        "maxStatementLines": 20000
      },
      "passed": false,
      "accounts": [
        {
          "account": "1000-cash",
          "difference": "0.01",
          "journal_balance": "750.01",
          "declared_balance": "750"
        },
        {
          "account": "4000-revenue",
          "difference": "0",
          "journal_balance": "-1000.01",
          "declared_balance": "-1000.01"
        },
        {
          "account": "1200-prepayments",
          "difference": null,
          "journal_balance": null,
          "declared_balance": "40"
        }
      ],
      "complete": true,
      "findings": [
        {
          "code": "ACCOUNT_BALANCE_DISAGREES",
          "detail": "1000-cash nets 750.01 from the journal and 750 in the trial balance, out by exactly 0.01.",
          "account": "1000-cash"
        },
        {
          "code": "ACCOUNT_ONLY_IN_TRIAL_BALANCE",
          "detail": "1200-prepayments carries a balance of 40 in the trial balance and nothing posts to it in the journal supplied.",
          "account": "1200-prepayments"
        },
        {
          "code": "ACCOUNT_ONLY_IN_JOURNAL",
          "detail": "5000-costs nets 250 from the journal and does not appear in the trial balance, so that movement is in no reported figure.",
          "account": "5000-costs"
        }
      ],
      "reconciled": false,
      "request_id": "example-request",
      "service_id": "trial_balance_reconciliation",
      "assumptions": [
        "Balances are derived from the journal by exact subtraction of credits from debits, and compared exactly. A difference of one cent on a balance of a million is reported as one cent.",
        "Both a separate debit and credit pair and a single signed balance column are accepted, because exports are written both ways. Which form was used is reported, since a signed column cannot be checked f...",
        "An account present on only one side is reported as such rather than treated as a zero balance, because the two are different problems: one is an unreported movement and the other is a reported figure ..."
      ],
      "limitations": [
        "Whether the trial balance agrees with the journal supplied. Not an audit opinion: whether either is correct, complete, or properly classified is outside this.",
        "reconciled is true only when every account agreed and nothing was left uncompared."
      ],
      "observed_at": "2026-10-02T00:00:00.000Z",
      "not_examined": [],
      "finding_count": 4,
      "service_version": "1.0.0",
      "findings_by_code": {
        "ACCOUNT_ONLY_IN_JOURNAL": 1,
        "ACCOUNT_BALANCE_DISAGREES": 1,
        "TRIAL_BALANCE_NOT_BALANCED": 1,
        "ACCOUNT_ONLY_IN_TRIAL_BALANCE": 1
      },
      "declared_total_debits": "790",
      "journal_account_count": 3,
      "declared_account_count": 3,
      "declared_total_credits": "1000.01",
      "disagreeing_account_count": 1
    }
  }
}