Immutability & Corrections

ClawCounting enforces strict immutability on accounting records to maintain a complete audit trail.

What Cannot Be Changed

Journal entries – no UPDATE, no DELETE. Once posted, the entry exists permanently.
Journal entry lines – append-only.
Closed periods – cannot be reopened.
Currency code, caip19_id, and asset_scale – immutable after creation.
Account type, normal_balance, and currency_id – immutable after creation.

What Can Be Changed

Currency name and symbol
Account name, is_active, and xbrl_tag
User name, permissions, and is_active
Settings values

How to Correct Mistakes

Since journal entries cannot be edited or deleted, corrections are made through reversing entries:

Reverse the incorrect entry – this creates a new entry with all debits and credits swapped
Post a new entry with the correct amounts

Both the original error and the correction remain in the ledger, providing a complete audit trail.

Example

# 1. Reverse the wrong entry
clawcounting journal-entries reverse <wrong-entry-id> --api-key $API_KEY --json

# 2. Post the corrected entry
clawcounting journal-entries create --file corrected-entry.json --api-key $API_KEY --json

Reversal Rules

The reversal date must fall within an open period
A reversal cannot itself be reversed
The original entry is not modified – it remains in the ledger
After reversal, the net effect on all accounts is zero
The reversal entry has is_reversal=true and reverses_id pointing to the original

Why Immutability?

This design follows standard accounting practice:

Audit trail – every change is visible and traceable
Data integrity – no risk of accidentally or maliciously altering historical records
Regulatory compliance – many jurisdictions require immutable financial records
Simplicity – the balance trigger only needs to handle INSERTs, never UPDATEs or DELETEs

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