General Ledger

Pre-Journal

The control stage between a business event and the immutable ledger. Nothing here is an accounting record: pre-journal entries are excluded from the Trial Balance, the general ledger, statements and actuals until an authorized approver posts them through AWS.

Not posted

How an entry becomes accounting

One business event maps idempotently to one accounting treatment.

Event captured  →  Coded & validated  →  Reviewed  →  Approved & posted  →  Settled
   pre-journal        pre-journal        pre-journal     immutable journal      clears A/R or A/P
   (no GL)              (no GL)            (no GL)        Dr / Cr recorded      no second expense
                                                                                 or revenue entry

Posted entries are never edited. A correction posts a linked reversal and, where needed, a corrected replacement. Recoding is free while an entry sits in pre-journal; after posting it becomes a reclass entry.

Every source flows through pre-journal

Banking feed: Checking AWS. Other unified source adapters are planned and not deployed; this is separate from connection health.

Source	What pre-journal proves	Accrual rule enforced	Feed
Customer invoices (A/R)	Revenue vs deferred revenue, service period, customer, dimensions	Revenue is recognized in the service period, not on receipt	Not deployed
Vendor bills (A/P)	Expense/asset coding, service period, duplicate check, evidence	Expense is recorded when incurred, not when paid	Not deployed
Bank activity (Plaid)	Match of a deposit or payment to an existing invoice or bill	Settlement clears A/R or A/P; it never re-records revenue or expense	Checking AWS
Credit-card activity	GL coding of each card charge, receipt evidence, cardholder	The charge is the expense event; the statement payment clears the card liability	Not deployed
Payroll (Gusto)	Gross pay, employer taxes, benefits and jurisdictional liabilities by account	Payroll accrues at finalization; a bank debit alone never clears a tax liability	Not deployed
Custodial / station funds	Earned ONX fee split from funds held for stations	Only ONX fees are revenue; station money is a custodial liability	Not deployed
Manual accruals, deferrals, reclasses	Balanced lines, support, scheduled reversal	Period-end estimates reverse next period rather than being edited	Not deployed

Banking pre-journal (live)

Proposed entries derived from imported bank activity. These are matching proposals only — approving and posting happens in AWS, never in this browser.

Transaction dateto

Loading from AWS staging…

Remaining sources and approval controls

Banking feed: Checking AWS. The unified adapters and approval contracts below are planned, not deployed. Missing contracts are not connection failures; no data or approval controls are fabricated.

GET /v1/pre-journal — Unified register filtered by period, date range, source, state and account
GET /v1/pre-journal/{id} — Proposed balanced lines, validations and linked evidence
POST /v1/pre-journal — Create a manual accrual, deferral or reclass draft (no GL effect)
PATCH /v1/pre-journal/{id}/coding — Recode accounts and dimensions while the entry is unposted
POST /v1/pre-journal/{id}/submit — Request review; still no GL post
POST /v1/pre-journal/{id}/approve-and-post — Idempotent atomic post to the immutable general ledger
POST /v1/pre-journal/{id}/reject — Reject or return for coding, with reason
GET /v1/card-transactions — Imported credit-card spend awaiting GL coding
GET /v1/payroll/runs — Gusto finalization events feeding payroll pre-journal entries

Controls AWS enforces before any approval button is enabled

• Server-side authorization and separation of duties on approval
• Balanced debits and credits validated before posting
• Posting-level, active Chart of Accounts validation
• Open-period (or approved prior-period adjustment) validation
• Duplicate-source prevention — one business event, one accounting treatment
• Idempotency keys so a retry never double-posts
• Immutable posted journals; corrections post reversals, never edits
• Full actor, timestamp, prior/new state audit on every transition

Accuracy first, lock last

Period stages used by month-end, quarter-end and year-end close.

Open
Routine entry for the period. Pre-journal fills up and is worked daily.
Month soft close
Closed for routine entry once the checklist is complete and no pre-journal item is left unapproved. Not locked.
Prior-period adjustment
Inside the same open quarter, an authorized approver may still post into a soft-closed month with a reason. The month is restated visibly, never silently.
Quarter hard lock
Applied only when the quarter is final and no month has open pre-journal or unresolved restatement. Nothing further may post.
Year hard lock
All four quarters locked, schedules complete, retained earnings rolled forward, audit package produced.