Every entry, newest first, with its postings. Entries are append-only: a mistake is corrected by posting a reversing entry, never by editing history.
Each entry’s postings sum to zero — verified at COMMIT by a deferred database constraint.
| Date | Description / account | AmountDebit | |
|---|---|---|---|
| 17 Sept 2026, 16:49 | Nhập kho thành phẩmVNDNot recorded | Balanced | |
| Thành phẩm — đá đã gia công | |||