# Alder Books Reconciliation

A chronological bank ledger with matching double-entry journal lines and a verifiable opening-to-closing cash balance.

All entities and transactions are fictional. Snapshot: 2026-09-08.

## Start with the linked model

1. Open operations.xlsx and review the Summary sheet. Source tables contain stable primary keys and declared references.
2. Change source values in the workbook to explore the calculated totals and editable chart.
3. Compare output values with expected-results.json. The JSON Schema checks types; primary-key uniqueness and joins also require the listed semantic checks.
4. Use invalid-records.json only in a local validation harness. Its three cases exercise duplicate keys, wrong types and an orphan reference.

## Included tables

| Table | Records | Primary key |
| --- | ---: | --- |
| bank | 24 | transaction_id |
| journal | 48 | entry_id |
| accounts | 3 | account_id |
| expenses | 16 | expense_id |
| budgets | 3 | budget_id |
| receivables | 8 | receivable_id |

## Expected totals

- Net cash change: 5,236.00 USD. Sum bank.amount over the included records.
- Journal debits: 9,364.00 USD. Sum journal.debit over the included records.
- Journal credits: 9,364.00 USD. Sum journal.credit over the included records.

## Platform mapping

primary-records.csv is a generic example table. It is not a native platform export. Where this kit includes a named profile, use that profile’s separate CSV and schema and review its compatibility level before uploading.

## Scope and assumptions

- This corrected chronological reference replaces the use of the legacy banking dataset for running-balance reconciliation. It is fictional accounting test data, not tax or accounting advice.