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 | |
|---|---|---|---|
| 08 Aug 2026, 11:32 | Chi phí thu mua: Thuế nhập khẩu 5%VNDNot recorded | Balanced | |
| Thành phẩm — đá đã gia công | 62,000,000Dr62,000,000 | ||
| Phải trả cho người bán | 62,000,000Cr | ||