/adjusted-trial-balance

Doctrine deleted. ATB = roll_tb(journals.json + journals_ye.json). See shared/kernel-contract.md.

Required command

python3 scripts/roll_tb.py --client-dir <client> --adjusted

# or
npx @cynco/accounting-skills tb <client> --adjusted

Writes workpapers/tb_adjusted.json. Fail if difference ≠ 0.

Preconditions