Back to ALCHEMIST AccountingALCHEMIST · LEDGERPROOF · JOURNAL GATE

Journal entries that prove themselves before posting.

Journal Gate is the LedgerProof preflight for manual entries. It ingests the whole journal packet and checks balance, support, uniqueness, cutoff, approvals, and policy alignment before a batch is allowed into the close packet.

Preflight verdictREFUSE POSTING · 5 blockers · 1 supported line · workpaper support only

Preflight packet

The gate blocks entries that cannot survive evidence review.

A clean memo is not enough. Journal Gate turns each line into a proof claim and refuses batches with arithmetic breaks, missing workpapers, reused support, late evidence, missing approvals, or accounting-policy conflicts.

Whole JE packetHeader + 11 support filesIngested

Entry batchJE-APR-0428 lines

Debit total$244,880.00Loaded

Credit total$243,120.00Mismatch

Policy packRevenue cutoff + accrualsConflict found

Support binder11 filesDuplicate detected

Posting windowApril closeLate evidence

Approval trailController queueMissing signoff

Proof ledger5 refusal codesBlocked

Release control

REFUSE POSTING

The batch can move to correction, review, or support refresh. It cannot be posted, approved, or represented as proven while blockers remain open.

BATCH HASH 84d1a9c25 refusal certificates1 line ready for approval

Refusal examples

Bad journal entries should fail loudly.

Every refusal names the broken claim, the evidence it inspected, and the next review action. The system supports preparers and reviewers without replacing professional judgment.

JE_UNBALANCED

Entry does not balance

Debit lines exceed credit lines by $1,760.00. Journal Gate refuses a posting packet until the preparer corrects the imbalance or attaches authorized correction support.

je_batch_APR-042.csv

UNSUPPORTED_ACCRUAL

Accrual lacks source evidence

A $28,400 warranty accrual cites an estimate note, but no vendor history, claim trend, contract schedule, or preparer workpaper supports the amount.

warranty_accrual_memo.md

DUPLICATE_SUPPORT

Same invoice reused

Two different journal lines point to the same invoice number, vendor, amount, and service period. The files cannot count as independent support.

support/vendor_1184_invoice_7721.pdf

LATE_SUPPORT

Evidence arrives after close cutoff

A revenue reclass uses delivery evidence dated May 4 for an April 30 posting. The packet needs cutoff review before release.

pod_customer_20491.png

POLICY_CONFLICT

Entry contradicts company policy

The entry capitalizes implementation labor below the capitalization threshold in the accounting policy mirror. Journal Gate routes it to human review.

fixed_asset_policy_v7.pdf

Proof ledger

Each line gets a status before the batch moves.

Line	Status	Finding	Action
JE-APR-042-01	`UNBALANCED`	Debit/credit totals do not tie	Refuse posting
JE-APR-042-02	`UNSUPPORTED`	Accrual estimate lacks workpaper support	Request support
JE-APR-042-03	`DUPLICATE`	Invoice support reused across lines	De-dupe evidence
JE-APR-042-04	`LATE`	Delivery proof after close date	Escalate cutoff review
JE-APR-042-05	`POLICY_CONFLICT`	Capitalization below policy threshold	Controller review
JE-APR-042-06	`PROVEN`	Reclass ties to source schedule	Ready for approval

Gate rules

Strict checks, clear boundary.

Balance

Debits and credits must tie exactly before release.

Support

Every material line needs source evidence or a preparer workpaper.

Uniqueness

One document cannot silently support two different economic claims.

Timing

Evidence after the close date must be called out, not smoothed over.

Policy

Company policy conflicts are routed to human review with the source named.

Boundary

Outputs support workpaper review; they are not audit, legal, or accounting opinions.

Journal Gate provides workpaper support and release discipline. It does not provide an audit opinion, legal opinion, accounting opinion, or assurance report.

Copyable journal batch

Posting should fail before anyone writes the memo.

This batch includes a clean line, but the packet as a whole cannot post. A release-ready answer must preserve line-level status, name missing evidence, and refuse the posting gate for the whole batch.

Release decision

REFUSE POSTING. The batch is unbalanced, lacks approval, and contains unsupported, duplicate, late, and policy-conflicting lines.

Release gate

Posting blocked. A reviewer exception packet may be generated, but the JE cannot be marked approved or posted.

Blockers

JE_UNBALANCED, MISSING_APPROVAL, UNSUPPORTED_ACCRUAL, DUPLICATE_SUPPORT, LATE_SUPPORT, POLICY_CONFLICT.

Missing evidence

Corrected debit/credit totals, controller signoff, warranty calculation evidence, duplicate invoice resolution, cutoff review, capitalization threshold and placed-in-service support.

Generic LLM failure

A generic model may draft a posting memo and say the batch is reasonable while missing arithmetic imbalance, absent approvals, and duplicate filenames that are not independent evidence.

LEDGERPROOF JOURNAL GATE TEST PACKET
Company: Northstar Robotics, Inc.
Close period: April 2026
Task: Ingest the whole journal-entry packet and decide whether the posting release gate can open. Return release decision, line statuses, blocker certificates, missing evidence, allowed outputs, and recovery actions. Do not provide final accounting advice.

Batch header:
- Batch ID: JE-APR-042
- Prepared by: close.preparer@northstar.example
- Posting period: April 2026
- Debit total: $244,880.00
- Credit total: $243,120.00
- Controller approval: not attached
- Required release gate: batch balances exactly, every material line has unique source evidence, approval exists, policy conflicts are resolved, and late evidence is escalated

Journal lines:
1. Debit warranty expense 6505 $28,400. Credit warranty accrual 2115 $28,400. Support: warranty_accrual_memo.md says "reasonable based on recent trend." No claims history, contract schedule, or calculation attached.
2. Debit AP accrual 2105 $18,440. Credit COGS 5000 $18,440. Support: vendor_1184_invoice_7721.pdf.
3. Debit COGS 5000 $18,440. Credit AP accrual 2105 $18,440. Support: vendor_1184_invoice_7721_scan.pdf. Same vendor, invoice number, service period, date, and amount as line 2.
4. Debit revenue 4000 $38,400. Credit deferred revenue 2300 $38,400. Support: POD-20491 dated May 4, while invoice AR-20491 was recognized April 30.
5. Debit software fixed assets 1510 $11,760. Credit payroll clearing 2150 $10,000. Support: internal implementation labor. Company capitalization policy requires project spend above $25,000 and placed-in-service evidence.
6. Debit prepaid expense 1300 $129,440. Credit expense 6200 $129,440. Support: prepaid schedule ties to invoice PP-882 and April amortization.

Support manifest:
- Files attached: 11
- Duplicate fingerprint detected across vendor_1184_invoice_7721.pdf and vendor_1184_invoice_7721_scan.pdf
- Missing files: controller_approval_JE-APR-042.pdf, warranty_claims_history.xlsx, placed_in_service_evidence.pdf

Requested output schema:
- release_decision
- release_gate
- line_statuses
- blocker_certificates
- missing_evidence
- allowed_outputs
- recovery_actions
- why_a_generic_llm_might_fail

Bakeoff prompts

The benchmark is refusal accuracy.

Journal Gate is scored on whether it blocks entries that deserve to be blocked and explains the exact evidence gap without dressing uncertainty up as approval.

Ingest this whole journal packet. Can the posting release gate open? Return line statuses, refusal codes, missing evidence, and allowed outputs.

This accrual is described as reasonable, but the support is a paragraph. Is it release-ready?

Two journal lines cite the same invoice under different filenames. Should both pass?

The entry books April revenue using proof dated May 4. What blocks release?

LLM test prompt

Ingest this whole journal packet. Can the posting release gate open? Return line statuses, refusal codes, and missing evidence.

Paste LLM answer0 chars

ObservedWAITING

Expected LedgerProof posture

REFUSE POSTING because the journal batch is unbalanced, under-supported, missing approval, and blocked at the posting gate.

Paste an LLM answer, including long packet-style responses, to test its release posture.

0 claims0 approval cues0 blocker cues0 refusal cues

Live deterministic API runner

Run the journal gate.

Edit the journal batch and the deterministic runner emits posting posture, blockers, refusals, and a LUNA-style audit trail.

API manifest

POST /api/alchemist/runLoading manifestFetching API manifest metadata

Source packet2,203 charsUpload packetAccepted: .txt, .csv, .json, .mdChoose fileDrop or choose TXT, CSV, JSON, or MD under 1 MB.

SEC ticker seedPacket required

This model needs a deal, segment, or accounting packet; a single ticker is not enough evidence.

Packet text

LEDGERPROOF JOURNAL GATE TEST PACKET
Company: Northstar Robotics, Inc.
Close period: April 2026
Task: Ingest the whole journal-entry packet and decide whether the posting release gate can open. Return release decision, line statuses, blocker certificates, missing evidence, allowed outputs, and recovery actions. Do not provide final accounting advice.

Batch header:
- Batch ID: JE-APR-042
- Prepared by: close.preparer@northstar.example
- Posting period: April 2026
- Debit total: $244,880.00
- Credit total: $243,120.00
- Controller approval: not attached
- Required release gate: batch balances exactly, every material line has unique source evidence, approval exists, policy conflicts are resolved, and late evidence is escalated

Journal lines:
1. Debit warranty expense 6505 $28,400. Credit warranty accrual 2115 $28,400. Support: warranty_accrual_memo.md says "reasonable based on recent trend." No claims history, contract schedule, or calculation attached.
2. Debit AP accrual 2105 $18,440. Credit COGS 5000 $18,440. Support: vendor_1184_invoice_7721.pdf.
3. Debit COGS 5000 $18,440. Credit AP accrual 2105 $18,440. Support: vendor_1184_invoice_7721_scan.pdf. Same vendor, invoice number, service period, date, and amount as line 2.
4. Debit revenue 4000 $38,400. Credit deferred revenue 2300 $38,400. Support: POD-20491 dated May 4, while invoice AR-20491 was recognized April 30.
5. Debit software fixed assets 1510 $11,760. Credit payroll clearing 2150 $10,000. Support: internal implementation labor. Company capitalization policy requires project spend above $25,000 and placed-in-service evidence.
6. Debit prepaid expense 1300 $129,440. Credit expense 6200 $129,440. Support: prepaid schedule ties to invoice PP-882 and April amortization.

Support manifest:
- Files attached: 11
- Duplicate fingerprint detected across vendor_1184_invoice_7721.pdf and vendor_1184_invoice_7721_scan.pdf
- Missing files: controller_approval_JE-APR-042.pdf, warranty_claims_history.xlsx, placed_in_service_evidence.pdf

Requested output schema:
- release_decision
- release_gate
- line_statuses
- blocker_certificates
- missing_evidence
- allowed_outputs
- recovery_actions
- why_a_generic_llm_might_fail

Verdict

Running deterministic API...

Running deterministic API

Computing verdict, blockers, refusals, metadata, and audit trail.

Bring your own packet

Bring your own journal batch.

Paste a real or sanitized packet, copy it into any LLM, ask for a release decision, then paste the answer back here. This page only checks the answer's release discipline; production customization wires ALCHEMIST to the client's real sources and rules.

Your packet0 charsLLM answer0 chars

ObservedWAITING

Expected ALCHEMIST posture

Check balance and support line by line; refuse posting when the batch is unbalanced, unsupported, unapproved, out-of-period, duplicated, or outside approval rules.

Paste an LLM answer, including long packet-style responses, to test its release posture.

0 claims0 approval cues0 blocker cues0 refusal cues