Journal entry
A journal entry is the record of a single transaction, written as one or more debit lines and one or more credit lines that sum to equal totals.
Every change to the books is a journal entry: a date, a description, and the debit and credit lines that move money between accounts. Invoices, bill payments, and manual adjustments all ultimately become journal entries.
A 'posted' journal entry is final and part of the official record. Instead of editing or deleting a posted entry, you reverse it with an offsetting entry, preserving a complete history.
How Comma handles it
In Comma, every posted entry flows through a single balanced-posting chokepoint, and corrections happen by voiding and reversing — never by editing history.