Enhance financial report accuracy by including closing journals in profit and loss calculations and trial balances; add idempotency check for journal entry creation.

Services/CsvDocuments/GeneralLedgerCsvDocument.cs

@@ -7,15 +7,14 @@ namespace General_Ledger_Service.Services.CsvDocuments
         public static byte[] Generate(List<GeneralLedgerLineDto> rows)
         {
             var csv = new CsvBuilder();
-            csv.AddRow("Account Code", "Account Name", "Date", "Particulars", "J.R. (Journal No.)", "Debit", "Credit", "Balance");
+            csv.AddRow("Account Code", "Account Name", "Date", "Particulars", "J.R. (Journal No.)", "Debit", "Credit");
 
             foreach (var row in rows)
             {
                 csv.AddRow(
                     row.AccountCode, row.AccountName, row.EntryDate, row.Narration, row.JournalNo,
                     row.DebitAmount == 0 ? null : row.DebitAmount,
-                    row.CreditAmount == 0 ? null : row.CreditAmount,
-                    row.RunningBalance);
+                    row.CreditAmount == 0 ? null : row.CreditAmount);
             }
 
             return csv.Build();

Services/JournalEntryService.cs

@@ -31,6 +31,18 @@ namespace General_Ledger_Service.Services
 
         public async Task<ApiResponse> CreateAsync(CreateJournalEntryRequest request)
         {
+            // Idempotency guard for service-to-service callers: the same sourceModule + reference is only ever
+            // posted once, so a retry after a timeout returns the existing entry instead of double-posting.
+            if (request.Correction is null
+                && !string.IsNullOrWhiteSpace(request.SourceModule) && !string.IsNullOrWhiteSpace(request.Reference))
+            {
+                var existing = await _journalEntryRepository.GetJournalEntryBySourceReferenceAsync(request.SourceModule, request.Reference);
+                if (existing is not null)
+                {
+                    return ResponseHelpers.Ok("Journal entry already exists for this sourceModule and reference", existing);
+                }
+            }
+
             var period = await _fiscalCalendarRepository.GetPeriodByIdAsync(request.PeriodId)
                 ?? throw new NotFoundException("Period not found");
 

Services/PdfDocuments/GeneralLedgerPdfDocument.cs

@@ -5,8 +5,8 @@ using QuestPDF.Infrastructure;
 
 namespace General_Ledger_Service.Services.PdfDocuments
 {
-    // 05_LKAS_Report_PDF_Templates.md Section 6 - one continuous table (not separate boxed
-    // sections per account), account boundaries marked by an inline full-width group-header row.
+    // One continuous table of transaction lines, no grouping by account: each row carries its own
+    // account (code + name), same layout as the CSV and the on-screen report.
     // Response is already sorted by accountCode then entryDate - no re-sorting needed here.
     public class GeneralLedgerPdfDocument(string companyName, string currencyCode, DateOnly periodStart, DateOnly periodEnd, List<GeneralLedgerLineDto> rows) : IDocument
     {
@@ -26,39 +26,31 @@ namespace General_Ledger_Service.Services.PdfDocuments
                     {
                         columns.RelativeColumn(2);
                         columns.RelativeColumn(4);
+                        columns.RelativeColumn(4);
                         columns.RelativeColumn(3);
                         columns.RelativeColumn(2);
                         columns.RelativeColumn(2);
-                        columns.RelativeColumn(2);
                     });
 
                     table.Header(header =>
                     {
                         header.Cell().Text("Date").Bold();
+                        header.Cell().Text("Account").Bold();
                         header.Cell().Text("Particulars").Bold();
                         header.Cell().Text("Description/Reference (J.R.)").Bold();
                         header.Cell().AlignRight().Text("Debit").Bold();
                         header.Cell().AlignRight().Text("Credit").Bold();
-                        header.Cell().AlignRight().Text("Balance").Bold();
                         header.Cell().ColumnSpan(6).PaddingTop(3).LineHorizontal(1);
                     });
 
-                    string? currentAccountCode = null;
                     foreach (var row in rows)
                     {
-                        if (row.AccountCode != currentAccountCode)
-                        {
-                            currentAccountCode = row.AccountCode;
-                            table.Cell().ColumnSpan(6).Background(Colors.Grey.Lighten3).Padding(3)
-                                .Text($"Account: {row.AccountCode} — {row.AccountName}").Bold();
-                        }
-
                         table.Cell().Text(row.EntryDate.ToString("yyyy-MM-dd"));
+                        table.Cell().Text($"{row.AccountCode} {row.AccountName}");
                         table.Cell().Text(row.Narration ?? string.Empty);
                         table.Cell().Text(row.JournalNo);
                         table.Cell().AlignRight().Text(PdfFormatting.FormatAmountOrBlank(row.DebitAmount));
                         table.Cell().AlignRight().Text(PdfFormatting.FormatAmountOrBlank(row.CreditAmount));
-                        table.Cell().AlignRight().Text(PdfFormatting.FormatAmount(row.RunningBalance));
                     }
 
                     table.Cell().ColumnSpan(6).PaddingTop(3).LineHorizontal(1);

Services/ReportService.cs

@@ -189,8 +189,13 @@ namespace General_Ledger_Service.Services
             // project owner 2026-07-20 - see CLAUDE.md/03_Progress_Tracker.md. Folded into the
             // Equity section as its own line (retrofit 2026-07-31) rather than a separate
             // top-level field, since it's conceptually an Equity line item.
-            var profitAndLoss = await BuildProfitAndLossReportAsync(DateOnly.MinValue, asOfDate);
-            equity.Lines.Add(new BalanceSheetLineDto { AccountCode = "", AccountName = "Current Year Earnings", Balance = profitAndLoss.NetProfitForPeriod });
+            var profitAndLoss = await BuildProfitAndLossReportAsync(DateOnly.MinValue, asOfDate, includeClosing: true);
+
+            // Equity shows the real equity accounts plus ONE calculated line: the profit of the period not yet
+            // closed into Retained Earnings. Closing journals are included above, so once a year is closed its
+            // profit sits in Retained Earnings and this line only carries the open period. The income/expense
+            // detail belongs to the ProfitAndLoss report, not the balance sheet.
+            equity.Lines.Add(new BalanceSheetLineDto { AccountCode = "", AccountName = "Current Year Profit", Balance = profitAndLoss.NetProfitForPeriod });
             equity.Total += profitAndLoss.NetProfitForPeriod;
 
             var totalAssets = nonCurrentAssets.Total + currentAssets.Total + unclassifiedAssets.Total;
@@ -223,9 +228,9 @@ namespace General_Ledger_Service.Services
         // profitForPeriod - all three just need the resulting NetProfitForPeriod figure, computed
         // once here from the raw leaf rows so the Expense-side sign convention lives in exactly
         // one place.
-        private async Task<ProfitAndLossReportDto> BuildProfitAndLossReportAsync(DateOnly periodStart, DateOnly periodEnd)
+        private async Task<ProfitAndLossReportDto> BuildProfitAndLossReportAsync(DateOnly periodStart, DateOnly periodEnd, bool includeClosing = false)
         {
-            var leafRows = await _accountRepository.GetProfitAndLossLeafRowsAsync(periodStart, periodEnd);
+            var leafRows = await _accountRepository.GetProfitAndLossLeafRowsAsync(periodStart, periodEnd, includeClosing);
 
             // Raw Amount (credit - debit) is already positive-normal for Income (account_type_id
             // 4) but negative-normal for Expense (account_type_id 5, debit-normal) - flip Expense