Everything About Double-Entry

LLMBeancountPlain-Text AccountingAIMachine LearningFinancial LiteracyDouble-EntryTransaction Validation

LLMs Score 2.3% on Beancount DSL Generation: The LLMFinLiteracy Benchmark

The LLMFinLiteracy benchmark finds that five open-weight ~7B models generate fully correct Beancount transactions only 2.3% of the time, with failures concentrated in accounting reasoning—not syntax—pointing to compiler-in-the-loop feedback as the critical missing ingredient for reliable write-back agents.

Fraud DetectionLLMDouble-EntryJournal EntriesAIMachine LearningComplianceBookkeeping

AuditCopilot: LLMs for Fraud Detection in Double-Entry Bookkeeping

AuditCopilot applies open-source LLMs (Mistral-8B, Gemma, Llama-3.1) to corporate journal entry fraud detection, cutting false positives from 942 to 12 — but ablation reveals the LLM functions primarily as a synthesis layer on top of Isolation Forest scores, not as an independent anomaly detector.