Why immutability is the point
In a system where a posted entry can be edited, last month's trial balance can change without anyone noticing. That is convenient right up to the day an inspector compares what you filed against what the ledger says now, and you cannot explain the difference.
Here a posted entry is immutable. Need to correct it? A reversing entry is issued, then the correct one. Both stay visible, dated when they happened. The history is longer, but it is true — and the law requires it.
The same logic governs the audit log: hash-chained and append-only. An entry cannot be removed without visibly breaking the chain.
Postings happen on their own
Issued invoices, supplier invoices, bank statements, payroll, goods received — each produces the right journal entry without you writing it. The posting rules are editable: if your company uses a particular sub-account for a category of costs, you configure it once.
Anything that does not fit a pattern is not posted approximately; it lands in a review list. A confidently wrong automatic posting is worse than a missing one.
Chart of accounts
The full Romanian general chart, with your own analytical accounts on top. You can carry sub-accounts per customer, project, work point or cost centre, and read the reports along any of those dimensions.
What comes out of it
Trial balance, journals, general ledger, inventory register, account cards, VAT journals. All generated from the same records — there is no "export for the accountant" that differs from what you see.
Periods and closing
A period is closed explicitly, and once closed no entry can be dated into it. Currency revaluation, depreciation and the closing of income and expense accounts run as period operations with their entries visible — not as an invisible transformation of balances.
Exchange rates
Foreign-currency documents use the central bank's previous-day rate, stored on the document and never recalculated. A trial balance from March shows in November exactly what it showed in March.