The Entries After December 31st

The Entries After December 31st

The finance team ran Close Income Statement for 2024 last night, and this morning your home-grown period report is wrong in both directions: the 2024 income statement suddenly shows zero — the close entries that empty every P&L account landed inside your year window — and the post-close balance you print for the balance sheet is missing exactly the year's profit. The culprit is a Business Central peculiarity with no counterpart in most other stacks: the close entries are not posted on December 31st. They are posted on December 31st's closing — an extra bookkeeping instant the platform wedges between the last day of the year and the first day of the next. Your job is a small period-balance engine that puts every window boundary on the right side of that instant.

Requirements

Create a codeunit named "Period Balance Engine" with three public procedures:

procedure NetChange(GLAccountNo: Code[20]; FromDate: Date; ToDate: Date; IncludeCloseAtEnd: Boolean): Decimal
procedure BalanceAt(GLAccountNo: Code[20]; AtDate: Date; IncludeCloseAtEnd: Boolean): Decimal
procedure CloseEntriesAmount(GLAccountNo: Code[20]; YearEndDate: Date): Decimal

Rules:

1. All three procedures sum the Amount of G/L Entry records whose "G/L Account No." equals GLAccountNo — entries of other accounts never count, however well their dates match.
2. The timeline: every calendar day is followed by one extra instant, the day's closing. An entry posted at the closing of a day comes after every normal entry of that day and before the first entry of the next day. Fiscal-year close entries live at the closing of the year's last day, and the grading tests seed entries both on normal days and at closings.