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Accounting structure checks

⏱ 4 min readUpdated on

A financial plan is first of all a set of projected accounts: it must balance and be consistent with itself. The three checks in the “Accounting Structure” category verify this for each financial year.

What it is for

In the Plan checks panel, the Accounting Structure category — “Balance equilibrium, result allocation, cash reconciliation” — groups:

  • Balance sheet equilibrium: the assets and the liabilities of each financial year do not differ by more than one cent. Beyond that, the check is to review; beyond 1% of assets, it is in error.
  • Result allocation: a positive cumulative result cannot coexist with negative equity. This check is never in error; at most it is to review.
  • Cash reconciliation: the cash on the balance sheet (accounts 55) equals the cumulative cash in the cash flow statement. A gap of more than one cent is to review; of more than €100, in error. Without the journal balances, the check is not verifiable.

Steps

  1. Click the checks badge in the file header: the Plan checks panel opens.
  2. Read the Accounting Structure category: each check, its state and its detail per financial year.
  3. On a check to review, read the Probable cause, then click Fix.
The “Plan checks” panel, Accounting Structure category, on the Boulangerie Dupont file.
The “Plan checks” panel, Accounting Structure category, on the Boulangerie Dupont file.

Worked example · Boulangerie Dupont SRL

CheckStateWhat is compared, in 2027
Balance sheet equilibriumOKassets €162,923.83 = liabilities €162,923.83
Result allocationOKequity €103,076.13, positive
Cash reconciliationOK550000 €133,416.58 = cumulative cash €133,416.58

Pitfalls

A perfect balance is not proof of accuracy. A plan that is missing an expense still balances: double entry balances by construction. These checks verify consistency, not completeness.
Fix leads to the screen of the cause. For the balance sheet equilibrium, Fix opens miscellaneous operations: that is where an entry without a counterpart is most often repaired.

What it changes · all financial years

① Income statementNo effect€0.00A check reads the plan; it does not write it.
② CashNo effect€0.00It compares two measures of the same cash.
③ Balance sheetNo effect€0.00It checks the balance, without adjusting anything.

Source

Fiplan conventions (financial-controls.ts): the thresholds of each check (one cent, 1% of assets, €100) are those of the code. The principle — the balance sheet, the income statement and the cash drawn from one double-entry journal — is that of the engine.