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 | |
|---|---|---|---|
| 30 Aug 2026, 10:14 | Giá vốn — INV-2610VNDNot recorded | Balanced | |
| Giá vốn hàng bán | |||