Ledger posting

The ledger path starts with an approved accounting document. The Ledger Controller checks that the intended posting date falls inside an open accounting period for the document’s organization. The posting action uses a stable operation key, writes journal lines, and reads those persisted lines again before it records a Posted result. That gives the controller a source document, period and resulting journal to reconcile.

• Select the period. Posting depends on an open period that contains the actual posting date.
• Build balanced effects. Debit and credit journal lines refer to ledger accounts and the source document.
• Confirm persistence. The journal and document move to Posted only after the stored lines balance.

The journal is more than a calculated preview. The controller needs the posted line values, their accounts and the operation identity that links a retry to the same effect. A balanced draft that never persisted should not be counted in posted value. Equally, a recorded operation result must be examined if the source still appears unposted after a timeout.

Set the chart of accounts by organization and decide which active account each document line may use. Establish who changes a period from Open to Review or Closed. The finance team should agree the posting date convention and who investigates an operation receipt that needs review. Keep the owner of period control separate from ordinary document preparation.

Agree how adjustments and reversals will be recognized in the books. The correction path preserves the original source identity and uses a compensating journal for effects already accepted or executed. A controller should be able to explain the original entry and the correction as separate events.

Choose an approved royalty document with two account allocations. Post it to an open period and inspect the saved journal lines. Sum their debit and credit values from the persisted records, then compare the journal’s posting date and document reference. Confirm that both journal and document show Posted with actual posting times. Check the operation receipt for the same key and expected revision.

Try a posting date in a period marked Closed. The attempt should stop before creating posted effects. Then retry an already completed operation key and confirm the ledger does not gain another copy of the entry. These cases matter because the visible document state and the underlying book must agree after interruptions.

• Posted Journals — Persisted journal results with document, period and operation identity.
• Approved Awaiting Posting — Reviewed source documents still needing the ledger decision.
• Open Accounting Periods — Available date ranges for the controller’s posting check.

See journal posting and correction and reconciliation.