Journal entry finance

All accounting reduces to journal entries: every economic event produces one or more. A manual entry exists for adjustment needs (depreciation, accruals, reclassification); the rest are produced automatically by operational modules (a sales invoice produces a revenue + VAT-payable + AR entry). General ledger integrity depends on each entry being balanced (debits = credits), identifying its origin (manual or source document with a number), and being immutable once posted. In cifraHQ Enterprise automatic entries are not edited — they are reversed with an opposite entry and re-emitted, preserving the full trail. That discipline is what makes a system auditable.