Unbalanced Journal Entries

SQL practice question · Medium · Aggregation · Deloitte

Audit check: in double-entry bookkeeping total debits must equal total credits for every journal entry. NULL debit or credit means 0. Because of floating-point storage, treat an entry as balanced when ABS(total_debit - total_credit) < 0.01. Return entry_id, total_debit, total_credit and difference (= total_debit - total_credit), all ROUND 2, for unbalanced entries only. Order by ABS(difference) DESC, then entry_id.

Table: journal_lines

Schema of journal_lines
ColumnType
entry_idTEXT
line_noINTEGER
accountTEXT
debitREAL
creditREAL
Sample rows of journal_lines
entry_idline_noaccountdebitcredit
JE11Cash1000NULL
JE12RevenueNULL1000
JE21Rent500NULL
JE22CashNULL450
JE31Travel200NULL
JE32Meals100NULL
JE33Card PayableNULL300
JE41Supplies75.5NULL
Expected output on the sample data
entry_idtotal_debittotal_creditdifference
JE475.5075.5
JE250045050

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