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AHHHH - (sub-)cent/penny rounding has different rules in accounting than it does in maths :)
The accounting domain quite literally has its own algebra. We spent a lot of time testing these cases out and getting it right when I worked at @MYOB!
Add in currency, and *phoar!*pic.twitter.com/Wsgn7HIwEv
It's an arithmetic problem too, though... Imagine every whole value from 1 to 100, and add 20% to each. You now have 100 different numbers in the range 1-120. 20 numbers in that interval don't occur. Pick one. What whole number, when you add 20% to it, produces your number? None!
That's true - the problem is actually exacerbated mathematically because operations aren't over Z or R, but over some arbitrary degree of fixed-point precision. (It's arbitrary because currency-exchange rates, unit-pricing and all that). And that's where the difficulty creeps in!
I think I'm beginning to imagine the amount of work you must have put in at @MYOB...
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