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, 10:33 | Xuất khẩu — Đá bazan lập phương, mặt chẻ → Steinhandel Nord, HamburgVNDNot recorded | Balanced | |
| Phải thu của khách hàng — EUR | |||
| Doanh thu bán hàng và cung cấp dịch vụ |