Compound Journal Entry Debits Credits Validator
Validate actual compound-journal line debits/credits for aggregate balance and forbidden same-line debit+credit entries; repeated accounts and zero informational lines are permitted, account-level trial balance is a separate operation.
Description
A compound journal must both balance in aggregate and avoid positive debit and credit on the same line.
A compound journal must both balance in aggregate and avoid positive debit and credit on the same line. Zero informational lines remain allowed.1
The returned values include Journal total debits minor, Journal total credits minor, Signed journal difference minor, Double sided line indices, Balanced and single sided within tolerance. The How section below explains the calculation, input rules and interpretation.
When to use Compound Journal Entry Debits Credits Validator
Use Compound Journal Entry Debits Credits Validator when you need to evaluate the supplied records under the calculation and evidence rules below. No account classification, repeated-account prohibition or account-level trial balance is inferred.
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 Compound Journal Entry Debits Credits Validator 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 journalLineDebitsMinor, journalLineCreditsMinor, callerToleranceMinor using the field table and calculation rules, then run the tool.
- Read journalTotalDebitsMinor, journalTotalCreditsMinor, signedJournalDifferenceMinor, doubleSidedLineIndices, balancedAndSingleSidedWithinTolerance. 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 |
|---|---|---|---|
| journalLineDebitsMinor | Journal line debits minor | list of number | Required |
| journalLineCreditsMinor | Journal line credits minor | list of number | Required |
| callerToleranceMinor | Caller tolerance minor | number | Required |
Enter aligned nonempty nonnegative safe-integer line debits/credits and nonnegative safe-integer tolerance. Return totals, signed gap, zero-based double-sided indexes and joint flag. A double-sided line returns false rather than an input error.
gap=sum(debits)−sum(credits); valid=noDoubleSidedLines and abs(gap)≤tolerance Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| journalTotalDebitsMinor | Journal total debits minor | number |
| journalTotalCreditsMinor | Journal total credits minor | number |
| signedJournalDifferenceMinor | Signed journal difference minor | number |
| doubleSidedLineIndices | Double sided line indices | list of number |
| balancedAndSingleSidedWithinTolerance | Balanced and single sided within tolerance | boolean |
{
"input": {
"journalLineDebitsMinor": [
100,
0
],
"journalLineCreditsMinor": [
0,
100
],
"callerToleranceMinor": 0
},
"output": {
"journalTotalDebitsMinor": 100,
"journalTotalCreditsMinor": 100,
"signedJournalDifferenceMinor": 0,
"doubleSidedLineIndices": [],
"balancedAndSingleSidedWithinTolerance": true
}
}Limitations and assumptions
No account classification, repeated-account prohibition or account-level trial balance is inferred.
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. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
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. For a complementary task, use Adjusted Trial Balance Adjustments Total Tool: Adjusted trial balances apply signed journal changes to explicit account indexes. Balanced adjustments and a balanced closing trial are separate facts.
References
Similar or alternative tools
- 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.
- Adjusted Trial Balance Adjustments Total Tool
Adjusted trial balances apply signed journal changes to explicit account indexes. Balanced adjustments and a balanced closing trial are separate facts.