Which schemas and tool contracts can represent a generated financial adjustment?

A financial environment can separate `adjustment_header`, `journal_line` and `approval_reference` records. Header fields could include `adjustment_id`, `source_entry_id`, `reason_code`, `currency` and `status`. Each line links through `adjustment_id` and carries `account_id`, `debit_amount` and `credit_amount`.

Specify decimal precision and rounding rules in the schema. Avoid binary floating-point amounts for accounting validation. Within the scoped journal, total debits and credits must agree, and every referenced account must exist and accept the proposed posting type.

JSONL can carry individual records and action events; Parquet can carry typed tables for analysis. A schema manifest should describe required fields, permitted nulls and relationship constraints rather than leaving buyers to infer them from a sample.

Tool contracts could expose `draft_adjustment`, `validate_journal`, `submit_for_approval` and `post_adjustment`. Validation returns structured violations without changing balances. Posting returns the committed journal identifiers. An evaluation hook can compare the committed lines with the validated proposal, detecting a tool implementation that writes different values from those the agent submitted.