PR-W5e: Ch04 canonical dataset + smoke test

examples/workbook/ch04_closing_and_post_close/config/chart_of_accounts.yaml

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+schema_id: ledgerloom.chart_of_accounts.v1
+accounts:
+  # Assets
+  - code: Assets:Cash
+    name: Cash
+    type: asset
+  - code: Assets:AccountsReceivable
+    name: Accounts Receivable
+    type: asset
+  - code: Assets:Supplies
+    name: Supplies
+    type: asset
+  - code: Assets:Equipment
+    name: Equipment
+    type: asset
+
+  # Liabilities
+  - code: Liabilities:AccountsPayable
+    name: Accounts Payable
+    type: liability
+  - code: Liabilities:NotesPayable
+    name: Notes Payable
+    type: liability
+
+  # Equity
+  - code: Equity:OwnerCapital
+    name: Owner Capital
+    type: equity
+  - code: Equity:RetainedEarnings
+    name: Retained Earnings
+    type: equity
+  - code: Equity:Dividends
+    name: Owner Draws / Dividends
+    type: equity
+
+  # Revenue
+  - code: Revenue:ServiceRevenue
+    name: Service Revenue
+    type: revenue
+
+  # Expenses
+  - code: Expenses:Rent
+    name: Rent Expense
+    type: expense
+  - code: Expenses:Wages
+    name: Wages Expense
+    type: expense
+  - code: Expenses:Supplies
+    name: Supplies Expense
+    type: expense
+  - code: Expenses:Utilities
+    name: Utilities Expense
+    type: expense
+  - code: Expenses:Depreciation
+    name: Depreciation Expense
+    type: expense

examples/workbook/ch04_closing_and_post_close/inputs/2026-01/adjustments.csv

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+entry_id,date,narration,account,debit,credit
+A001,2026-01-31,Adjust supplies used,Expenses:Supplies,150.00,
+A001,2026-01-31,Adjust supplies used,Assets:Supplies,,150.00
+A002,2026-01-31,Record monthly depreciation,Expenses:Depreciation,50.00,
+A002,2026-01-31,Record monthly depreciation,Assets:Equipment,,50.00
+A003,2026-01-31,Accrue utilities expense,Expenses:Utilities,75.00,
+A003,2026-01-31,Accrue utilities expense,Liabilities:AccountsPayable,,75.00
+A004,2026-01-31,Accrue earned service revenue,Assets:AccountsReceivable,200.00,
+A004,2026-01-31,Accrue earned service revenue,Revenue:ServiceRevenue,,200.00

examples/workbook/ch04_closing_and_post_close/inputs/2026-01/transactions.csv

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+entry_id,date,narration,account,debit,credit
+T001,2026-01-02,Owner investment,Assets:Cash,10000,
+T001,2026-01-02,Owner investment,Equity:OwnerCapital,,10000
+T002,2026-01-03,Buy supplies (cash),Assets:Supplies,800,
+T002,2026-01-03,Buy supplies (cash),Assets:Cash,,800
+T003,2026-01-05,Buy equipment on account,Assets:Equipment,5000,
+T003,2026-01-05,Buy equipment on account,Liabilities:AccountsPayable,,5000
+T004,2026-01-10,Service revenue (cash),Assets:Cash,2500,
+T004,2026-01-10,Service revenue (cash),Revenue:ServiceRevenue,,2500
+T005,2026-01-12,Service revenue (on account),Assets:AccountsReceivable,1200,
+T005,2026-01-12,Service revenue (on account),Revenue:ServiceRevenue,,1200
+T006,2026-01-15,Pay rent,Expenses:Rent,600,
+T006,2026-01-15,Pay rent,Assets:Cash,,600
+T007,2026-01-20,Pay accounts payable,Liabilities:AccountsPayable,1000,
+T007,2026-01-20,Pay accounts payable,Assets:Cash,,1000
+T008,2026-01-25,Collect accounts receivable,Assets:Cash,700,
+T008,2026-01-25,Collect accounts receivable,Assets:AccountsReceivable,,700
+T009,2026-01-28,Owner withdrawal (dividends),Equity:Dividends,300.00,
+T009,2026-01-28,Owner withdrawal (dividends),Assets:Cash,,300.00

examples/workbook/ch04_closing_and_post_close/ledgerloom.yaml

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+schema_id: ledgerloom.project_config.v2
+
+project:
+  name: Workbook Ch04 Closing and Post-Close
+  period: 2026-01
+  currency: USD
+
+chart_of_accounts: config/chart_of_accounts.yaml
+build_profile: workbook
+
+sources:
+  - source_type: journal_entries.v1
+    name: Transactions
+    file_pattern: inputs/{period}/transactions.csv
+    entry_kind: transaction
+
+  - source_type: journal_entries.v1
+    name: Adjustments
+    file_pattern: inputs/{period}/adjustments.csv
+    entry_kind: adjustment

tests/test_example_workbook_ch04_closing_and_post_close.py

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+from __future__ import annotations
+
+import hashlib
+import os
+import shutil
+import subprocess
+import sys
+from pathlib import Path
+
+import pandas as pd
+
+
+def _sha256_file(path: Path) -> str:
+    h = hashlib.sha256()
+    h.update(path.read_bytes())
+    return h.hexdigest()
+
+
+def _run(cmd: list[str], *, env: dict[str, str]) -> None:
+    res = subprocess.run(cmd, capture_output=True, text=True, env=env)
+    if res.returncode != 0:
+        raise AssertionError(
+            f"Command failed: {' '.join(cmd)}\n"
+            f"--- stdout ---\n{res.stdout}\n"
+            f"--- stderr ---\n{res.stderr}\n"
+        )
+
+
+def test_example_workbook_ch04_closing_and_post_close_cli_is_runnable_and_deterministic(tmp_path: Path) -> None:
+    repo_root = Path(__file__).resolve().parents[1]
+    src = repo_root / "examples" / "workbook" / "ch04_closing_and_post_close"
+    assert src.exists(), "Expected examples/workbook/ch04_closing_and_post_close to exist in the repo"
+
+    project_root = tmp_path / "ch04_closing_and_post_close"
+    shutil.copytree(src, project_root)
+
+    # Ensure subprocess sees the src-layout package even if tests are running without an installed wheel.
+    env = dict(os.environ)
+    env["PYTHONPATH"] = str(repo_root / "src") + os.pathsep + env.get("PYTHONPATH", "")
+
+    # 1) check (gatekeeper) should be runnable via the CLI
+    _run([sys.executable, "-m", "ledgerloom", "check", "--project", str(project_root)], env=env)
+
+    # 2) build twice with different run IDs; manifests should be byte-identical.
+    for run_id in ("r1", "r2"):
+        _run(
+            [
+                sys.executable,
+                "-m",
+                "ledgerloom",
+                "build",
+                "--project",
+                str(project_root),
+                "--run-id",
+                run_id,
+            ],
+            env=env,
+        )
+
+        run_root = project_root / "outputs" / run_id
+        assert (run_root / "artifacts" / "entries.csv").exists()
+        assert (run_root / "artifacts" / "trial_balance_unadjusted.csv").exists()
+        assert (run_root / "artifacts" / "trial_balance_adjusted.csv").exists()
+        assert (run_root / "artifacts" / "closing_entries.csv").exists()
+        assert (run_root / "artifacts" / "trial_balance_post_close.csv").exists()
+
+        # Post-close TB should be Balance-Sheet-only
+        tb_pc = pd.read_csv(run_root / "artifacts" / "trial_balance_post_close.csv", dtype=str)
+        roots = set(tb_pc["root"].tolist()) if not tb_pc.empty else set()
+        assert roots.issubset({"Assets", "Liabilities", "Equity"})
+
+        # Trust manifest exists and tracks artifacts
+        manifest_path = run_root / "trust" / "manifest.json"
+        assert manifest_path.exists()
+        manifest = manifest_path.read_text(encoding="utf-8")
+        assert "artifacts/entries.csv" in manifest
+        assert "artifacts/trial_balance_post_close.csv" in manifest
+
+    assert _sha256_file(project_root / "outputs" / "r1" / "trust" / "manifest.json") == _sha256_file(
+        project_root / "outputs" / "r2" / "trust" / "manifest.json"
+    )