Immutability

Journal entries are never updated or deleted. A balance is always the sum of the entire history of entries that touched the relevant accounts.

This means:

• Any balance at any point in time is reproducible from first principles
• If a user disputes their balance, you can show them every event that touched it, in order, forever
• Corrections are explicit counter-entries (reversals) that themselves become part of the audit trail

Reversals

To correct a journal entry, post a reversal. A reversal is a new journal entry with all amounts negated. The original entry remains unchanged. Both entries are visible in the audit log.

You cannot reverse a reversal — the API enforces this to prevent accidental double-reversals.