Concepts

The bookkeeping model: money, accounts, entries, validation, identity, corrections, holds, periods and seals.

Pages

1. Money Amount<P>: exact i128 money, declared currency exponents, explicit rounding, exact splits.
2. Accounts Account paths, kinds and classes, open windows, limits, and master data as dated log records.
3. Entries Drafts by path, postings, layers, dimensions, documents, memo commitments, rates, value dates.
4. Debits and credits Sides, gross balances that only grow, and the derived net.
5. Validation The rule core's five stages, their precedence, and the one Rejection every façade and store returns.
6. Idempotency The idempotency key is the entry's identity: derived ids, replays, key conflicts, and the draft fingerprint.
7. Corrections Nothing is edited: a correction is a reversal that mirrors the wrong entry exactly, booked in an open period.
8. Holds Two-phase transfers: open a hold, then post, void or expire it exactly once; outstanding holds count against balance limits.
9. Periods and seals A contiguous calendar of periods, seals that commit every balance through a period's end, and the watermark below which nothing changes.