c73dc08b92
Surfaces the audit #2 check in the UI: a badge at the top of the Chart of Accounts page shows "Trial balance: Balanced" or "off by $X (excess debits/credits)". Computed in AccountsController.Index from already-loaded accounts: debit-normal (Asset/COGS/Expense) minus credit-normal (Liability/Equity/Revenue) CurrentBalance, which nets to ~0 for balanced books. Helps companies spot one-sided postings / opening-balance gaps. Help KB + Settings article updated. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>