{
  "id": "business-accounting-reconciliation",
  "slug": "accounting-reconciliation",
  "title": "Alder Books Reconciliation",
  "industry": "finance",
  "description": "A chronological bank ledger with matching double-entry journal lines and a verifiable opening-to-closing cash balance.",
  "workflows": [
    "bank-import",
    "ledger",
    "reconciliation",
    "budgets",
    "expenses",
    "receivables",
    "management-reporting"
  ],
  "asOf": "2026-09-08",
  "source": "deterministic-synthetic",
  "tables": {
    "bank": {
      "primaryKey": "transaction_id",
      "foreignKeys": [],
      "rows": [
        {
          "transaction_id": "TXN-001",
          "date": "2026-08-01",
          "description": "Client receipt",
          "opening_balance": 5000,
          "amount": 650,
          "closing_balance": 5650.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-002",
          "date": "2026-08-02",
          "description": "Operating payment",
          "opening_balance": 5650.0,
          "amount": -52,
          "closing_balance": 5598.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-003",
          "date": "2026-08-03",
          "description": "Operating payment",
          "opening_balance": 5598.0,
          "amount": -59,
          "closing_balance": 5539.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-004",
          "date": "2026-08-04",
          "description": "Client receipt",
          "opening_balance": 5539.0,
          "amount": 725,
          "closing_balance": 6264.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-005",
          "date": "2026-08-05",
          "description": "Operating payment",
          "opening_balance": 6264.0,
          "amount": -73,
          "closing_balance": 6191.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-006",
          "date": "2026-08-06",
          "description": "Operating payment",
          "opening_balance": 6191.0,
          "amount": -80,
          "closing_balance": 6111.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-007",
          "date": "2026-08-07",
          "description": "Client receipt",
          "opening_balance": 6111.0,
          "amount": 800,
          "closing_balance": 6911.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-008",
          "date": "2026-08-08",
          "description": "Operating payment",
          "opening_balance": 6911.0,
          "amount": -94,
          "closing_balance": 6817.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-009",
          "date": "2026-08-09",
          "description": "Operating payment",
          "opening_balance": 6817.0,
          "amount": -101,
          "closing_balance": 6716.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-010",
          "date": "2026-08-10",
          "description": "Client receipt",
          "opening_balance": 6716.0,
          "amount": 875,
          "closing_balance": 7591.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-011",
          "date": "2026-08-11",
          "description": "Operating payment",
          "opening_balance": 7591.0,
          "amount": -115,
          "closing_balance": 7476.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-012",
          "date": "2026-08-12",
          "description": "Operating payment",
          "opening_balance": 7476.0,
          "amount": -122,
          "closing_balance": 7354.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-013",
          "date": "2026-08-13",
          "description": "Client receipt",
          "opening_balance": 7354.0,
          "amount": 950,
          "closing_balance": 8304.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-014",
          "date": "2026-08-14",
          "description": "Operating payment",
          "opening_balance": 8304.0,
          "amount": -136,
          "closing_balance": 8168.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-015",
          "date": "2026-08-15",
          "description": "Operating payment",
          "opening_balance": 8168.0,
          "amount": -143,
          "closing_balance": 8025.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-016",
          "date": "2026-08-16",
          "description": "Client receipt",
          "opening_balance": 8025.0,
          "amount": 1025,
          "closing_balance": 9050.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-017",
          "date": "2026-08-17",
          "description": "Operating payment",
          "opening_balance": 9050.0,
          "amount": -157,
          "closing_balance": 8893.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-018",
          "date": "2026-08-18",
          "description": "Operating payment",
          "opening_balance": 8893.0,
          "amount": -164,
          "closing_balance": 8729.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-019",
          "date": "2026-08-19",
          "description": "Client receipt",
          "opening_balance": 8729.0,
          "amount": 1100,
          "closing_balance": 9829.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-020",
          "date": "2026-08-20",
          "description": "Operating payment",
          "opening_balance": 9829.0,
          "amount": -178,
          "closing_balance": 9651.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-021",
          "date": "2026-08-21",
          "description": "Operating payment",
          "opening_balance": 9651.0,
          "amount": -185,
          "closing_balance": 9466.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-022",
          "date": "2026-08-22",
          "description": "Client receipt",
          "opening_balance": 9466.0,
          "amount": 1175,
          "closing_balance": 10641.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-023",
          "date": "2026-08-23",
          "description": "Operating payment",
          "opening_balance": 10641.0,
          "amount": -199,
          "closing_balance": 10442.0,
          "currency": "USD"
        },
        {
          "transaction_id": "TXN-024",
          "date": "2026-08-24",
          "description": "Operating payment",
          "opening_balance": 10442.0,
          "amount": -206,
          "closing_balance": 10236.0,
          "currency": "USD"
        }
      ]
    },
    "journal": {
      "primaryKey": "entry_id",
      "foreignKeys": [
        {
          "column": "transaction_id",
          "table": "bank",
          "targetColumn": "transaction_id"
        }
      ],
      "rows": [
        {
          "entry_id": "JE-001",
          "transaction_id": "TXN-001",
          "account": "Cash",
          "debit": 650,
          "credit": 0
        },
        {
          "entry_id": "JE-002",
          "transaction_id": "TXN-001",
          "account": "Revenue",
          "debit": 0,
          "credit": 650
        },
        {
          "entry_id": "JE-003",
          "transaction_id": "TXN-002",
          "account": "Cash",
          "debit": 0,
          "credit": 52
        },
        {
          "entry_id": "JE-004",
          "transaction_id": "TXN-002",
          "account": "Operating expense",
          "debit": 52,
          "credit": 0
        },
        {
          "entry_id": "JE-005",
          "transaction_id": "TXN-003",
          "account": "Cash",
          "debit": 0,
          "credit": 59
        },
        {
          "entry_id": "JE-006",
          "transaction_id": "TXN-003",
          "account": "Operating expense",
          "debit": 59,
          "credit": 0
        },
        {
          "entry_id": "JE-007",
          "transaction_id": "TXN-004",
          "account": "Cash",
          "debit": 725,
          "credit": 0
        },
        {
          "entry_id": "JE-008",
          "transaction_id": "TXN-004",
          "account": "Revenue",
          "debit": 0,
          "credit": 725
        },
        {
          "entry_id": "JE-009",
          "transaction_id": "TXN-005",
          "account": "Cash",
          "debit": 0,
          "credit": 73
        },
        {
          "entry_id": "JE-010",
          "transaction_id": "TXN-005",
          "account": "Operating expense",
          "debit": 73,
          "credit": 0
        },
        {
          "entry_id": "JE-011",
          "transaction_id": "TXN-006",
          "account": "Cash",
          "debit": 0,
          "credit": 80
        },
        {
          "entry_id": "JE-012",
          "transaction_id": "TXN-006",
          "account": "Operating expense",
          "debit": 80,
          "credit": 0
        },
        {
          "entry_id": "JE-013",
          "transaction_id": "TXN-007",
          "account": "Cash",
          "debit": 800,
          "credit": 0
        },
        {
          "entry_id": "JE-014",
          "transaction_id": "TXN-007",
          "account": "Revenue",
          "debit": 0,
          "credit": 800
        },
        {
          "entry_id": "JE-015",
          "transaction_id": "TXN-008",
          "account": "Cash",
          "debit": 0,
          "credit": 94
        },
        {
          "entry_id": "JE-016",
          "transaction_id": "TXN-008",
          "account": "Operating expense",
          "debit": 94,
          "credit": 0
        },
        {
          "entry_id": "JE-017",
          "transaction_id": "TXN-009",
          "account": "Cash",
          "debit": 0,
          "credit": 101
        },
        {
          "entry_id": "JE-018",
          "transaction_id": "TXN-009",
          "account": "Operating expense",
          "debit": 101,
          "credit": 0
        },
        {
          "entry_id": "JE-019",
          "transaction_id": "TXN-010",
          "account": "Cash",
          "debit": 875,
          "credit": 0
        },
        {
          "entry_id": "JE-020",
          "transaction_id": "TXN-010",
          "account": "Revenue",
          "debit": 0,
          "credit": 875
        },
        {
          "entry_id": "JE-021",
          "transaction_id": "TXN-011",
          "account": "Cash",
          "debit": 0,
          "credit": 115
        },
        {
          "entry_id": "JE-022",
          "transaction_id": "TXN-011",
          "account": "Operating expense",
          "debit": 115,
          "credit": 0
        },
        {
          "entry_id": "JE-023",
          "transaction_id": "TXN-012",
          "account": "Cash",
          "debit": 0,
          "credit": 122
        },
        {
          "entry_id": "JE-024",
          "transaction_id": "TXN-012",
          "account": "Operating expense",
          "debit": 122,
          "credit": 0
        },
        {
          "entry_id": "JE-025",
          "transaction_id": "TXN-013",
          "account": "Cash",
          "debit": 950,
          "credit": 0
        },
        {
          "entry_id": "JE-026",
          "transaction_id": "TXN-013",
          "account": "Revenue",
          "debit": 0,
          "credit": 950
        },
        {
          "entry_id": "JE-027",
          "transaction_id": "TXN-014",
          "account": "Cash",
          "debit": 0,
          "credit": 136
        },
        {
          "entry_id": "JE-028",
          "transaction_id": "TXN-014",
          "account": "Operating expense",
          "debit": 136,
          "credit": 0
        },
        {
          "entry_id": "JE-029",
          "transaction_id": "TXN-015",
          "account": "Cash",
          "debit": 0,
          "credit": 143
        },
        {
          "entry_id": "JE-030",
          "transaction_id": "TXN-015",
          "account": "Operating expense",
          "debit": 143,
          "credit": 0
        },
        {
          "entry_id": "JE-031",
          "transaction_id": "TXN-016",
          "account": "Cash",
          "debit": 1025,
          "credit": 0
        },
        {
          "entry_id": "JE-032",
          "transaction_id": "TXN-016",
          "account": "Revenue",
          "debit": 0,
          "credit": 1025
        },
        {
          "entry_id": "JE-033",
          "transaction_id": "TXN-017",
          "account": "Cash",
          "debit": 0,
          "credit": 157
        },
        {
          "entry_id": "JE-034",
          "transaction_id": "TXN-017",
          "account": "Operating expense",
          "debit": 157,
          "credit": 0
        },
        {
          "entry_id": "JE-035",
          "transaction_id": "TXN-018",
          "account": "Cash",
          "debit": 0,
          "credit": 164
        },
        {
          "entry_id": "JE-036",
          "transaction_id": "TXN-018",
          "account": "Operating expense",
          "debit": 164,
          "credit": 0
        },
        {
          "entry_id": "JE-037",
          "transaction_id": "TXN-019",
          "account": "Cash",
          "debit": 1100,
          "credit": 0
        },
        {
          "entry_id": "JE-038",
          "transaction_id": "TXN-019",
          "account": "Revenue",
          "debit": 0,
          "credit": 1100
        },
        {
          "entry_id": "JE-039",
          "transaction_id": "TXN-020",
          "account": "Cash",
          "debit": 0,
          "credit": 178
        },
        {
          "entry_id": "JE-040",
          "transaction_id": "TXN-020",
          "account": "Operating expense",
          "debit": 178,
          "credit": 0
        },
        {
          "entry_id": "JE-041",
          "transaction_id": "TXN-021",
          "account": "Cash",
          "debit": 0,
          "credit": 185
        },
        {
          "entry_id": "JE-042",
          "transaction_id": "TXN-021",
          "account": "Operating expense",
          "debit": 185,
          "credit": 0
        },
        {
          "entry_id": "JE-043",
          "transaction_id": "TXN-022",
          "account": "Cash",
          "debit": 1175,
          "credit": 0
        },
        {
          "entry_id": "JE-044",
          "transaction_id": "TXN-022",
          "account": "Revenue",
          "debit": 0,
          "credit": 1175
        },
        {
          "entry_id": "JE-045",
          "transaction_id": "TXN-023",
          "account": "Cash",
          "debit": 0,
          "credit": 199
        },
        {
          "entry_id": "JE-046",
          "transaction_id": "TXN-023",
          "account": "Operating expense",
          "debit": 199,
          "credit": 0
        },
        {
          "entry_id": "JE-047",
          "transaction_id": "TXN-024",
          "account": "Cash",
          "debit": 0,
          "credit": 206
        },
        {
          "entry_id": "JE-048",
          "transaction_id": "TXN-024",
          "account": "Operating expense",
          "debit": 206,
          "credit": 0
        }
      ]
    },
    "accounts": {
      "primaryKey": "account_id",
      "foreignKeys": [],
      "rows": [
        {
          "account_id": "AC-1",
          "name": "Cash",
          "type": "asset"
        },
        {
          "account_id": "AC-2",
          "name": "Revenue",
          "type": "income"
        },
        {
          "account_id": "AC-3",
          "name": "Operating expense",
          "type": "expense"
        }
      ]
    },
    "expenses": {
      "primaryKey": "expense_id",
      "foreignKeys": [
        {
          "column": "transaction_id",
          "table": "bank",
          "targetColumn": "transaction_id"
        }
      ],
      "rows": [
        {
          "expense_id": "EXP-01",
          "transaction_id": "TXN-002",
          "date": "2026-08-02",
          "category": "Facilities",
          "amount": 52,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-02",
          "transaction_id": "TXN-003",
          "date": "2026-08-03",
          "category": "Supplies",
          "amount": 59,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-03",
          "transaction_id": "TXN-005",
          "date": "2026-08-05",
          "category": "Services",
          "amount": 73,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-04",
          "transaction_id": "TXN-006",
          "date": "2026-08-06",
          "category": "Facilities",
          "amount": 80,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-05",
          "transaction_id": "TXN-008",
          "date": "2026-08-08",
          "category": "Supplies",
          "amount": 94,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-06",
          "transaction_id": "TXN-009",
          "date": "2026-08-09",
          "category": "Services",
          "amount": 101,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-07",
          "transaction_id": "TXN-011",
          "date": "2026-08-11",
          "category": "Facilities",
          "amount": 115,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-08",
          "transaction_id": "TXN-012",
          "date": "2026-08-12",
          "category": "Supplies",
          "amount": 122,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-09",
          "transaction_id": "TXN-014",
          "date": "2026-08-14",
          "category": "Services",
          "amount": 136,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-10",
          "transaction_id": "TXN-015",
          "date": "2026-08-15",
          "category": "Facilities",
          "amount": 143,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-11",
          "transaction_id": "TXN-017",
          "date": "2026-08-17",
          "category": "Supplies",
          "amount": 157,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-12",
          "transaction_id": "TXN-018",
          "date": "2026-08-18",
          "category": "Services",
          "amount": 164,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-13",
          "transaction_id": "TXN-020",
          "date": "2026-08-20",
          "category": "Facilities",
          "amount": 178,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-14",
          "transaction_id": "TXN-021",
          "date": "2026-08-21",
          "category": "Supplies",
          "amount": 185,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-15",
          "transaction_id": "TXN-023",
          "date": "2026-08-23",
          "category": "Services",
          "amount": 199,
          "currency": "USD"
        },
        {
          "expense_id": "EXP-16",
          "transaction_id": "TXN-024",
          "date": "2026-08-24",
          "category": "Facilities",
          "amount": 206,
          "currency": "USD"
        }
      ]
    },
    "budgets": {
      "primaryKey": "budget_id",
      "foreignKeys": [],
      "rows": [
        {
          "budget_id": "BUD-1",
          "month": "2026-08",
          "category": "Facilities",
          "budget": 1200,
          "actual": 774,
          "remaining": 426,
          "currency": "USD"
        },
        {
          "budget_id": "BUD-2",
          "month": "2026-08",
          "category": "Supplies",
          "budget": 1400,
          "actual": 617,
          "remaining": 783,
          "currency": "USD"
        },
        {
          "budget_id": "BUD-3",
          "month": "2026-08",
          "category": "Services",
          "budget": 1600,
          "actual": 673,
          "remaining": 927,
          "currency": "USD"
        }
      ]
    },
    "receivables": {
      "primaryKey": "receivable_id",
      "foreignKeys": [
        {
          "column": "transaction_id",
          "table": "bank",
          "targetColumn": "transaction_id"
        }
      ],
      "rows": [
        {
          "receivable_id": "AR-01",
          "transaction_id": "TXN-001",
          "customer": "Fictional client 1",
          "invoice_amount": 750,
          "received": 650,
          "outstanding": 100,
          "currency": "USD"
        },
        {
          "receivable_id": "AR-02",
          "transaction_id": "TXN-004",
          "customer": "Fictional client 2",
          "invoice_amount": 825,
          "received": 725,
          "outstanding": 100,
          "currency": "USD"
        },
        {
          "receivable_id": "AR-03",
          "transaction_id": "TXN-007",
          "customer": "Fictional client 3",
          "invoice_amount": 900,
          "received": 800,
          "outstanding": 100,
          "currency": "USD"
        },
        {
          "receivable_id": "AR-04",
          "transaction_id": "TXN-010",
          "customer": "Fictional client 4",
          "invoice_amount": 975,
          "received": 875,
          "outstanding": 100,
          "currency": "USD"
        },
        {
          "receivable_id": "AR-05",
          "transaction_id": "TXN-013",
          "customer": "Fictional client 5",
          "invoice_amount": 1050,
          "received": 950,
          "outstanding": 100,
          "currency": "USD"
        },
        {
          "receivable_id": "AR-06",
          "transaction_id": "TXN-016",
          "customer": "Fictional client 6",
          "invoice_amount": 1125,
          "received": 1025,
          "outstanding": 100,
          "currency": "USD"
        },
        {
          "receivable_id": "AR-07",
          "transaction_id": "TXN-019",
          "customer": "Fictional client 7",
          "invoice_amount": 1200,
          "received": 1100,
          "outstanding": 100,
          "currency": "USD"
        },
        {
          "receivable_id": "AR-08",
          "transaction_id": "TXN-022",
          "customer": "Fictional client 8",
          "invoice_amount": 1275,
          "received": 1175,
          "outstanding": 100,
          "currency": "USD"
        }
      ]
    }
  },
  "metrics": [
    {
      "id": "bank-amount",
      "label": "Net cash change",
      "value": 5236.0,
      "unit": "USD",
      "calculation": "Sum bank.amount over the included records.",
      "formula": {
        "op": "sum",
        "table": "bank",
        "column": "amount"
      }
    },
    {
      "id": "journal-debit",
      "label": "Journal debits",
      "value": 9364.0,
      "unit": "USD",
      "calculation": "Sum journal.debit over the included records.",
      "formula": {
        "op": "sum",
        "table": "journal",
        "column": "debit"
      }
    },
    {
      "id": "journal-credit",
      "label": "Journal credits",
      "value": 9364.0,
      "unit": "USD",
      "calculation": "Sum journal.credit over the included records.",
      "formula": {
        "op": "sum",
        "table": "journal",
        "column": "credit"
      }
    }
  ],
  "chart": {
    "title": "Closing cash balance",
    "unit": "USD",
    "points": [
      {
        "label": "2026-08-01",
        "value": 5650.0
      },
      {
        "label": "2026-08-02",
        "value": 5598.0
      },
      {
        "label": "2026-08-03",
        "value": 5539.0
      },
      {
        "label": "2026-08-04",
        "value": 6264.0
      },
      {
        "label": "2026-08-05",
        "value": 6191.0
      },
      {
        "label": "2026-08-06",
        "value": 6111.0
      },
      {
        "label": "2026-08-07",
        "value": 6911.0
      },
      {
        "label": "2026-08-08",
        "value": 6817.0
      },
      {
        "label": "2026-08-09",
        "value": 6716.0
      },
      {
        "label": "2026-08-10",
        "value": 7591.0
      },
      {
        "label": "2026-08-11",
        "value": 7476.0
      },
      {
        "label": "2026-08-12",
        "value": 7354.0
      },
      {
        "label": "2026-08-13",
        "value": 8304.0
      },
      {
        "label": "2026-08-14",
        "value": 8168.0
      },
      {
        "label": "2026-08-15",
        "value": 8025.0
      },
      {
        "label": "2026-08-16",
        "value": 9050.0
      },
      {
        "label": "2026-08-17",
        "value": 8893.0
      },
      {
        "label": "2026-08-18",
        "value": 8729.0
      },
      {
        "label": "2026-08-19",
        "value": 9829.0
      },
      {
        "label": "2026-08-20",
        "value": 9651.0
      },
      {
        "label": "2026-08-21",
        "value": 9466.0
      },
      {
        "label": "2026-08-22",
        "value": 10641.0
      },
      {
        "label": "2026-08-23",
        "value": 10442.0
      },
      {
        "label": "2026-08-24",
        "value": 10236.0
      }
    ]
  },
  "notes": [
    "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."
  ]
}