Locking and Historical Integrity
Understand books closing, statement periods, attachment, and reconciliation
Locks prevent a write from changing closed accounting history or persisted statement content. They apply to journal consequences, so one resource can have different locks on different fields or lines.
Books Closing
booksClosedAt is the first open accounting date. Dates strictly before
booksClosedAt are closed; see
Accounting administration. Journal
entries dated before it cannot be changed. The relevant date can be a
revenue, payment, payout, or adjustment posting date rather than the
resource's primary date.
Statement Period
An in-review or published statement closes owner-side activity for its ownership and range. It also rejects new owner-side postings into that period, even when they were never attached to the statement. Manager-side activity normally does not participate.
Statement Attachment
Entries attached to a persisted statement are locked to preserve its content. Returning the statement to draft removes attachment relationships through the authorized lifecycle action.
Reconciliation
Bank reconciliation can constrain transaction payment data independently from financial lines. It appears in the lock fields returned on resources (see Requests, Locks & Issues) even though it is not an accounting-period layer.
Granularity
Transactions can expose root, payment, and line locks; reservations, entity and adjustment locks. Statement rows expose description editability. In a UI, disable only the specific locked control (line, payment, adjustment), and still dry-run any change that could touch shared state.
See Requests, Locks & Issues for client behavior.