Why your books should be an immutable ledger

The single most important property of trustworthy books is this: once something is posted, it can't be silently changed. Corrections happen by recording a reversing entry, not by editing history. That's what makes the books auditable — anyone can see what happened and how it was fixed.

If a posted transaction can be quietly edited or deleted, your financial statements become a snapshot of the current state of a mutable database — not a record of what actually happened. Auditors and the CRA expect a complete trail, and so should you.

This is why mature accounting makes deletion of posted records rare or impossible. The correct move is to void and reverse: the original stays, the correction is added, and the net effect is right.

Comma is a real double-entry ledger. Debits and credits must balance before an entry is written — the database rejects an unbalanced entry outright. Posted invoices, bills, payments, and journal entries are never edited in place; they're corrected by voiding and reversing.

Every change is written to an audit log, and actions taken by a connected AI assistant are tagged distinctly, so you always know whether a human or an assistant made a change.