# Phase 6 — Reporting Suite: Manual Test Checklist

Five reports are now live under **Reports Centre**, each reachable directly from its card
(the "Coming soon" reports remain placeholders). Every report respects the branch switcher in
the top bar — Main gives a consolidated view, a single branch scopes to just that branch's
posted activity.

## 1. Trial Balance (`/reports/trial-balance`)

- [ ] Pick an "As at" date after some posted activity — accounts with posted movement appear,
      sorted by account code
- [ ] The "Balanced" / "Out of balance" chip in the header reads **Balanced** (it always should
      — this is a structural invariant of double-entry posting, not something that can drift)
- [ ] Total Debit column sum equals Total Credit column sum in the footer row
- [ ] Switching the branch selector to a single branch narrows the accounts/amounts shown to
      that branch's postings only

## 2. Profit & Loss Statement (`/reports/profit-and-loss`)

- [ ] Defaults to year-to-date on load
- [ ] Narrowing the date range changes which invoices/postings are included (an invoice dated
      outside the range should disappear from its account's line)
- [ ] Net Profit = Total Income − Total Expense, shown in green when positive / red when
      negative
- [ ] Income/Expense accounts with zero movement in the period are omitted, not shown as zero

## 3. Balance Sheet (`/reports/balance-sheet`)

- [ ] Assets, Liabilities, and Equity sections all populate
- [ ] "Current Year Earnings" appears as a computed equity line (no account code) equal to
      this fiscal year's Profit & Loss net profit up to the As-at date — this app has no
      year-end close step, so this is how the balance sheet stays real-time-balanced
- [ ] Header chip reads **Balanced** (Total Assets = Total Liabilities + Total Equity)

## 4. Aged Receivables (`/reports/aged-receivables`)

- [ ] Only customers with an outstanding (unpaid/partially paid) posted invoice appear
- [ ] An overdue invoice lands in the correct bucket (Current / 1–30 / 31–60 / 61–90 / 90+)
      based on days between its due date and the As-at date
- [ ] Clicking a customer name navigates to that customer's detail page
- [ ] Footer row sums match the column totals

## 5. Aged Payables (`/reports/aged-payables`)

- [ ] Same checks as Aged Receivables, mirrored for suppliers — clicking a supplier name
      navigates to the supplier's detail page

## Regression

- [ ] General Ledger card in Reports Centre still links to the existing Journal Entries page
      (its "By Account" tab is the account drill-down report)
- [ ] Reports Centre's still-unbuilt cards (Customer Statement, Payment Run, Budget vs Actual,
      Branch Performance) remain visibly disabled ("Coming soon")