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balance-sheet

Build a balance sheet (bilan) from a Well workspace. Use when the user asks for a balance sheet, bilan, assets/liabilities/equity, or financial position at a point in time.

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Balance sheet (bilan) from Well

Like the P&L, the balance sheet comes from the posted ledger, not from raw documents. It is a point-in-time snapshot: balances of the balance-sheet accounts as of a date.

Do this

  1. Discover the schema (well:querying-well-data):
    • well_get_schema("ledger_accounts") — chart of accounts. Balance-sheet accounts are the asset/liability/equity classes (French plan comptable: classes 1–5; income-statement classes 6–7 are excluded).
    • well_get_schema("journal_entries") / journal_entry_lines — posted movements with debit/credit and dates.
    • well_get_schema("account_balances") — Well may expose computed balances directly; prefer these when present, they are the canonical balance per account.
  2. As-of date: filter postings with date _lte <as_of> (a balance sheet is cumulative from inception, not a period).
  3. Compute each account balance (sum of debits − credits, or read account_balances), then group by class:
    • Actif (assets): debit-normal balances (classes 2, 3, 4-debit, 5).
    • Passif (liabilities + equity): credit-normal balances (classes 1, 4-credit).
  4. Check it balances: total Actif must equal total Passif. If it doesn't, surface the gap rather than hiding it — it usually means unposted entries or a period filter mistake.

Do NOT

  • Do not derive assets/liabilities from invoice or bank-transaction lists directly; use the posted ledger / account_balances.
  • Do not assume account-class conventions without reading the chart of accounts.

If the ledger is empty

Say the books aren't posted yet. A bank accounts + account_balances snapshot can give a cash position (not a balance sheet) as a clearly-labelled fallback.

Present it

Two columns — Actif and Passif — grouped by class with subtotals, the as-of date, the currency, and an explicit "Actif = Passif ✓/✗" balance check.

レビュー

まだレビューはありません。使ってみた感想をお寄せください。

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