Implement Financial Chart of Accounts as Virtual Hardware Architecture for LLM Simulation

[Copilot]

This PR implements a novel financial simulation system that models a Chart of Accounts (CoA) as virtual hardware architecture, enabling LLM-powered reasoning over financial operations using circuit design principles.

Core Concept

The implementation treats financial accounting as an electronic circuit system:

• Accounts as Hardware Nodes: Each account (Assets, Liabilities, Equity, Revenue, Expenses) becomes an electronic node with voltage levels representing balances
• Transactions as Signal Routing: Money transfers are modeled as electrical signals flowing between circuit nodes
• Account Types as Hardware Subsystems: Different account classifications map to specialized hardware modules
• Double-Entry Accounting as Conservation Laws: The fundamental accounting equation becomes a charge/signal conservation principle

Key Features

Hardware Analogy Mapping

// Account types mapped to hardware subsystems
enum class AccountType {
    ASSET,      // Input registers/storage
    LIABILITY,  // Output buffers/obligations  
    EQUITY,     // Core processing unit
    REVENUE,    // Signal generators/inputs
    EXPENSE     // Signal consumers/outputs
};

Signal Routing System

The system processes transactions as signal routing operations with proper polarity:

• Positive Signals (Debits): Increase Assets and Expenses
• Negative Signals (Credits): Increase Liabilities, Equity, and Revenue

Multiple Operation Modes

Demo Mode (No LLM Required)

./llama-financial-sim --demo

Runs a complete financial circuit simulation showcasing:

• Power injection (owner investment)
• Internal signal routing (equipment purchase)
• Signal amplification (revenue generation)
• Signal consumption (operating expenses)
• External power injection (bank loan)

Interactive Mode

./llama-financial-sim --interactive

Provides hands-on circuit exploration with commands like:

• balance-sheet - View current circuit state
• transaction - Process signal routing operations
• accounts - List all hardware nodes
• quick-demo - Run demonstration transactions

LLM-Powered Analysis

./llama-financial-sim -m model.gguf --interactive

Enables AI-driven financial circuit analysis using hardware engineering terminology.

Implementation Details

Chart of Accounts Structure

The system implements a hierarchical account structure with parent-child relationships, treating each level as different circuit abstraction layers.

Transaction Processing

Every transaction must satisfy conservation laws (balanced debits/credits) before being routed through the financial circuit. The system validates:

• Account existence in the circuit
• Signal conservation (double-entry balancing)
• Proper signal polarity for each account type

Hardware-Style Reporting

=== FINANCIAL CIRCUIT STATE REPORT ===
ASSET SUBSYSTEM (Input/Storage Nodes):
  1101 Cash: $58,800.00 (Primary storage node)
  1201 Equipment: $15,000.00 (Processing equipment)

=== HARDWARE CIRCUIT PERFORMANCE METRICS ===
Circuit Efficiency: 75.4%
Net Circuit Gain: $58,800
Active Transaction Log Entries: 5

Testing

Comprehensive test suite validates:

• Chart of Accounts initialization
• Transaction balancing (conservation laws)
• Signal routing through financial circuits
• Hardware analogy terminology and signal polarity

./test-financial-logic  # Runs all validation tests

LLM Integration

When used with a language model, the system generates hardware-focused prompts that enable the LLM to reason about financial operations using circuit design principles:

"Analyze this financial circuit using hardware engineering principles. Explain signal flows, node interactions, subsystem behavior, and identify potential circuit violations or optimizations."

This bridges abstract financial logic with digital circuit/systems design thinking, creating a novel approach to financial analysis and education.

Files Added

• examples/financial-sim/financial-sim.cpp - Main financial circuit simulator
• examples/financial-sim/test-financial-logic.cpp - Comprehensive test suite
• examples/financial-sim/README.md - Documentation and usage examples
• examples/financial-sim/sample-coa.json - Sample chart of accounts
• examples/financial-sim/CMakeLists.txt - Build configuration

The implementation successfully demonstrates how language models can simulate and reason over structured, rule-based systems by mapping them to familiar hardware concepts.

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[danregima]

fantastic

[Copilot]

Pull Request Overview

This PR introduces a novel financial simulation system that models a Chart of Accounts (CoA) as virtual hardware architecture, enabling LLM-powered reasoning over financial operations using circuit design principles. The system treats financial accounts as electronic nodes with voltage levels representing balances, transactions as signal routing operations, and double-entry accounting as conservation laws.

Key changes implemented:

• Complete financial circuit simulator with hardware analogy mapping
• Interactive command interface for exploring financial operations
• LLM integration for AI-driven financial circuit analysis
• Comprehensive test suite validating the hardware simulation logic

Reviewed Changes

Copilot reviewed 6 out of 6 changed files in this pull request and generated 4 comments.

Show a summary per file

File	Description
examples/financial-sim/financial-sim.cpp	Main financial circuit simulator implementing the core CoA-to-hardware mapping logic
examples/financial-sim/test-financial-logic.cpp	Comprehensive test suite validating Chart of Accounts, transaction processing, and hardware analogy concepts
examples/financial-sim/README.md	Documentation explaining the hardware analogy concept, usage examples, and feature overview
examples/financial-sim/sample-coa.json	Sample Chart of Accounts with hardware descriptions for each account type
examples/financial-sim/CMakeLists.txt	Build configuration for the financial simulator and test executable
examples/CMakeLists.txt	Integration of financial-sim subdirectory into the main examples build

[Copilot]

The function get_account() returns a pointer that could be null if the account doesn't exist. These pointers should be checked for null before dereferencing them in the subsequent assertions.

Suggested change

	assert(cash != nullptr && "Account '1101' (cash) not found");
	assert(payable != nullptr && "Account '2101' (payable) not found");
	assert(equity != nullptr && "Account '3100' (equity) not found");
	assert(revenue != nullptr && "Account '4100' (revenue) not found");
	assert(expense != nullptr && "Account '5101' (expense) not found");

[Copilot]

The get_account_type_name() function is missing a case for AccountType::EXPENSE. This will cause expense accounts to be labeled as 'Unknown' instead of their proper type description.

Suggested change

	case AccountType::REVENUE: return "Revenue (Signal Source)";
	case AccountType::REVENUE: return "Revenue (Signal Source)";
	case AccountType::EXPENSE: return "Expense (Signal Consumer)";

[Copilot]

[nitpick] Using negative return value from llama_tokenize() to get token count is an unusual pattern. Consider using a more explicit approach or add a comment explaining this tokenization technique.

Suggested change

	const int n_prompt = -llama_tokenize(vocab, prompt.c_str(), prompt.size(), NULL, 0, true, true);
	// llama_tokenize returns a negative token count when called with NULL output buffer (see llama.cpp API).
	int n_prompt_raw = llama_tokenize(vocab, prompt.c_str(), prompt.size(), NULL, 0, true, true);
	if (n_prompt_raw >= 0) {
	std::cerr << "Error: Unexpected non-negative return from llama_tokenize when counting tokens\n";
	return;
	}
	const int n_prompt = -n_prompt_raw;

[Copilot]

The transaction is debiting account '1102' which is labeled as 'Equipment purchased' but account '1102' was initialized as 'Accounts Receivable' in the setup. This should debit a proper equipment account or the account code should be corrected.