# OpenProse Accounting

For agents: use the selected [OpenProse kernel](../core/README.md), choose a contract below, and supply its records, accounting policies, entity and period scope, and output location. Read its applicable adoptions. This index does not adopt or invoke the whole package.

| Commission | Contract |
|---|---|
| Match statement and ledger rows without losing duplicates | [Reconcile two records](contracts/reconcile.md) |
| Determine what purchase, receipt and approval evidence supports | [Invoice evidence](contracts/invoice-evidence.md) |
| Construct a cash balance reconciliation and justified adjustments | [Bank reconciliation](contracts/bank-reconciliation.md) |
| Determine recognition, measurement and period from economic evidence | [Recognition schedule](contracts/recognition.md) |
| Construct accrual, prepayment and reversal schedules | [Accruals and prepayments](contracts/accruals-and-prepayments.md) |
| Connect inventory, asset and receivable schedules to incremental close entries | [Account-family treatments](contracts/account-family.md) |
| Develop an estimate with support and sensitivity | [Accounting estimate](contracts/estimate.md) |
| Turn supported conclusions into an inspectable journal package | [Journal package](contracts/journal-package.md) |
| Produce a usable close pack from interacting workstreams | [Period close](contracts/period-close.md) |
| Reconcile reciprocal entity records before elimination | [Intercompany reconciliation](contracts/intercompany-reconciliation.md) |
| Build consolidated accounts with explicit perimeter and eliminations | [Consolidation](contracts/consolidation.md) |
| Explain changes in profit, balances and cash | [Financial explanation](contracts/financial-explanation.md) |
| Incorporate later evidence into the correct reporting period | [Subsequent events](contracts/subsequent-events.md) |
| Establish exact-revision approval and observed posting from records | [Journal status](contracts/journal-status.md) |
| Re-close or prepare a restatement after later evidence | [Reporting cycle](contracts/reporting-cycle.md) |

The caller selects the reporting framework, its effective version, and applicable policies; this library does not supply a universal accounting policy. Draft preparation is the default. Posting, approval, payment, filing and external communication require an expressly selected effect contract and actual capabilities. The same adopted requirements govern preparation and assessment.

Start with the synthetic [January service close](tests/close/program.md), [workshop account-family close](tests/family-close/program.md), or [minority-owned group's corrected reporting cycle](tests/group-reclose/program.md). The workshop substitutes FIFO or periodic weighted-average costing through an invoked family worker and connects valuation, depreciation and credit losses. The group application reconstructs a corrected consolidation, attributes upstream profit to noncontrolling interests, assesses prior effects and proposes only the incremental correction against the posted baseline. Both use explicitly stipulated teaching policies, not professional accounting standards.

Their suites exercise [family integration and substantive substitution](tests/family-close/suite.md), [re-close and evidence/evaluator controls](tests/group-reclose/suite.md), [service close and worker substitution](tests/close/suite.md), [basic consolidation](tests/consolidation/suite.md), [row reconciliation](tests/reconcile/suite.md), [zero-value population changes](tests/reconcile/coverage-suite.md), and [recognition assessment distinctions](tests/calibration/suite.md). Supply a fresh output directory outside the package; all generated calculations, artifacts and observations belong there. These test contracts are not evidence of successful execution. [License](LICENSE.md).