# References — Trial-Balance Validation

All sources accessed 2026-10-25. Synthetic Cedar data only.

## GnuCash report and sign concepts

Source: [GnuCash v5 Standard Reports, `10.3.5.11](https://www.gnucash.org/docs/v5/C/gnucash-guide/rpt_standardrpts.html) and [Accounting Concepts](https://code.gnucash.org/website/docs/v5/C/gnucash-guide/basics-accounting1.html).  
Version: v5 official documentation.  
Accessed: 2026-10-25.  
Supports: trial balance reports ending account balances; account-type debit/credit normal-side context.  
Limitations: software documentation, not jurisdiction-wide banking recognition guidance, functional-currency translation or this causal export API.

## OpenStax accounting text

Source: [Principles of Accounting Vol.1, `3.6 Prepare a Trial Balance](https://openstax.org/books/principles-financial-accounting/pages/3-6-prepare-a-trial-balance).  
Version: official publisher web section, accessed edition.  
Accessed: 2026-10-25.  
Supports: ending debit/credit columns and equality failing to guarantee the absence of mistakes.  
Limitations: introductory illustrative presentation; this profile deliberately retains zero accounts and adds independent projection/source checks. No published transaction table or named historical case is reproduced.

## Local specification and independent evidence

Source: [Data contract](research/DATA-CONTRACT.md), [independent calculations](research/INDEPENDENT-CALCULATIONS.md), [claim ledger](research/CLAIM-LEDGER.md), [62 trial cases](datasets/trial-cases.json), [shared source contract](research/SOURCE-CONTRACT.md).  
Version: d30-trial-balance-v1, frozen 2026-10-25.  
Accessed: 2026-10-25.  
Supports: authored booking-period basis, strict fields, independent trusted origins/receipts, fixed expected financial/status facts, exact arithmetic and detection limits.  
Limitations: bounded synthetic reference. Full language parity supplements independent assertions and does not authenticate source evidence.