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 | |
|---|---|---|---|
| 22 Aug 2026, 10:23 | Xuất khẩu — Bó vỉa đá, cắt máy → Kerb & Co, MelbourneVNDNot recorded | Balanced | |
| Phải thu của khách hàng — AUD | |||
| Doanh thu bán hàng và cung cấp dịch vụ |