ReportingService — pure computation of financial statements from a Ledger.
The balance sheet is produced "as if closed" on the reporting date: a deep copy of the ledger is closed so that income and expenses are transferred to Retained Earnings. The original ledger is never modified.
Classes:
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ReportingService–Generate structured financial statement data from a Ledger.
Generate structured financial statement data from a Ledger.
All methods are pure computations — no HTML, no UI concerns.
Methods:
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balance_sheet–Return a structured balance sheet, closed as of date.
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income_statement–Return a structured income statement (before closing).
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trial_balance–Return a trial balance for all accounts in the ledger.
balance_sheet(
ledger: Ledger, date: date | None = None
) -> dict[str, Any]
Return a structured balance sheet, closed as of date.
A deep copy of the ledger is closed so that all income and expense balances are transferred to Retained Earnings. The result is a clean balance sheet with only permanent accounts (Assets, Liabilities, Equity). The original ledger is not modified.
income_statement(ledger: Ledger) -> dict[str, Any]
Return a structured income statement (before closing).
Shows income and expense account balances and net income.
trial_balance(ledger: Ledger) -> list[dict[str, Any]]
Return a trial balance for all accounts in the ledger.
Each row is a dict with keys: account, debit, credit, balance.