Classified Balance Sheet Section Sorter

Sort observed account lines under explicit caller section annotations 0–4 and 5 unknown, preserving signed contra values and unclassified names; account names alone do not imply current/noncurrent recognition.

Description

A classified balance sheet needs explicit section annotations.

A classified balance sheet needs explicit section annotations. Signed contra balances and unknown classifications must remain visible.^[1]

The returned values include Section totals current asset noncurrent asset current liability noncurrent liability equity unknown minor, Unclassified account labels. The How section below explains the calculation, input rules and interpretation.

When to use Classified Balance Sheet Section Sorter

Use Classified Balance Sheet Section Sorter when you need to evaluate the supplied records under the calculation and evidence rules below. No recognition or current/noncurrent classification is inferred from names.

Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.

How to use Classified Balance Sheet Section Sorter and understand its results

Gather the source balances and explicit accounting policy. Monetary inputs use integer minor units in one currency; for a currency with 100 minor units per major unit, 12345 represents 123.45. One basis point is 0.01 percentage points; 10000 basis points is 100%. Dates and posting signs follow the individual rules below.
Enter accountLabels, signedSectionValuesMinor, callerSectionCodes using the field table and calculation rules, then run the tool.
Read sectionTotalsCurrentAssetNoncurrentAssetCurrentLiabilityNoncurrentLiabilityEquityUnknownMinor, unclassifiedAccountLabels. The explanation below defines the units, signs, ordering and any flags or placeholder values.
If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.

Input field	Meaning	Value type; see rules below	Requirement
accountLabels	Account labels	list of string	Required
signedSectionValuesMinor	Signed section values minor	list of number	Required
callerSectionCodes	Caller section codes	list of number	Required

Enter aligned nonempty unique nonblank account labels, signed safe-integer money and integer codes 0–5. Codes mean current asset, noncurrent asset, current liability, noncurrent liability, equity and unknown in that order. Return six signed checked totals and unknown labels.

sectionTotal_k=sum(values with code k)

Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.

Output field	Meaning	Value type
sectionTotalsCurrentAssetNoncurrentAssetCurrentLiabilityNoncurrentLiabilityEquityUnknownMinor	Section totals current asset noncurrent asset current liability noncurrent liability equity unknown minor	list of number
unclassifiedAccountLabels	Unclassified account labels	list of string

json

{
  "input": {
    "accountLabels": [
      "Cash",
      "Plant",
      "Debt",
      "Mystery"
    ],
    "signedSectionValuesMinor": [
      100,
      200,
      50,
      30
    ],
    "callerSectionCodes": [
      0,
      1,
      2,
      5
    ]
  },
  "output": {
    "sectionTotalsCurrentAssetNoncurrentAssetCurrentLiabilityNoncurrentLiabilityEquityUnknownMinor": [
      100,
      200,
      50,
      0,
      0,
      30
    ],
    "unclassifiedAccountLabels": [
      "Mystery"
    ]
  }
}

Limitations and assumptions

No recognition or current/noncurrent classification is inferred from names.

Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Numeric lists are limited to 10,000 entries and string lists to 128 entries of at most 128 characters. Follow any smaller limits above. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors.

Alternative or Complementary methods

Use Balance Sheet Equation Balancer A Equals L Plus E Tool: The accounting equation compares net assets with net liabilities plus equity. Signed contra accounts belong in their supplied sections. For a complementary task, use Trial Balance Debits Credits Checker: A trial balance groups debit-positive signed account balances into debit and credit totals. Matching totals does not establish ledger completeness.

References

Classified Balance Sheet Section Sorter — tool.io

Similar or alternative tools

Balance Sheet Equation Balancer A Equals L Plus E Tool
The accounting equation compares net assets with net liabilities plus equity. Signed contra accounts belong in their supplied sections.
Trial Balance Debits Credits Checker
A trial balance groups debit-positive signed account balances into debit and credit totals. Matching totals does not establish ledger completeness.