Inspect and report on posted ledger entries

Purpose

Readers trace recorded accounting back to batches and documents and use the ledger datasets for reporting.

How It Works

Readers filter the entry list to the batch, document or account they want to inspect. Each answer includes its header and ordered lines. The batch page loads those entries and derives the account summary from what it receives. Reporting uses the line dataset with the unit’s currency and document numbers. Requested history can include remaining system reversals. Ordinary unposting leaves no old entry set, and the console’s bounded loading needs clearer treatment when a batch exceeds its limit.

Relationships

Prerequisite: Protect ledger balance, immutability and workspace isolation, which addresses the connected batch work.
Related outcome: Unpost a batch for correction and replacement posting, which addresses the connected batch work.

Show evidence (sources, provenance, origins, pinned commits)

The Formal Contract

The narrative above explains; the sections below are authoritative — the rules, scenarios and tests this document binds.

Outcomes: Readers can inspect current accounting entries and request applicable system reversal history.
Surfaces: consoleapi
Constraints: Platform provides query execution and the surrounding report experience.
Intent sources: services-accounting:docs/accounting/batches.md#Subledger Entry Lines per unit (Reporting D6)

Controls

19 controls apply, from the corpus control catalogue.

TC-IAM-001 TC-IAM-002 TC-IAM-004 TC-IAM-005 TC-AZ-001 TC-AZ-002 TC-AZ-003 TC-AZ-004 TC-AZ-006 TC-TEN-001 TC-TEN-002 TC-TEN-003 TC-DAT-001 TC-LOG-002 TC-LOG-003 TC-LOG-004 TC-PI-001 TC-PI-003 TC-PI-005

Permissions

Key	Checked at	Scope
`accounting.subledger-entries.read`	api	tenant
`accounting.subledger-entry-lines.query`	service	tenant

Business Rules

8 rules, 7 to be proved before approval. A rule's product intent is derived from its origin: 0 confirmed by a product decision, the rest inheriting this capability's proposed.

Id	Rule	Kind	Enforced at	Provenance
`01`must prove Proposed	Subledger reading requires the entry-read permission. proved by `ATS-ACC-BAT-018-01`, `TST-ACC-BAT-062`	permission	api	test services-accounting:modules/batches/tests/e2e/subledger-entries.e2e.spec.js#refuses a caller without the subledger entries read permission, 403
`02`must prove Proposed	Entry listing supports batch, document kind and reference, account, unit and date filters, with a one-to-two-hundred limit and nonnegative offset, rejecting invalid limits and calendar dates. proved by `ATS-ACC-BAT-018-02`, `ATS-ACC-BAT-018-09`, `TST-ACC-BAT-029`, `TST-ACC-BAT-062`, `TST-ACC-BAT-094`, `TST-ACC-BAT-123`	validation	api	test services-accounting:modules/batches/tests/e2e/subledger-entries.e2e.spec.js#refuses from_date=2026-13-01 with a 400 naming the date, not a 500 (DEF-ACT-0507)
`03`must prove Proposed	Read answers include ordered lines, currency-bearing money and the source document number instead of using its internal reference as that number. proved by `ATS-ACC-BAT-017-09`, `ATS-ACC-BAT-018-03`, `ATS-ACC-BAT-018-08`, `TST-ACC-BAT-062`	policy	api, service	test services-accounting:modules/batches/tests/e2e/subledger-entries.e2e.spec.js#names the number of the document each entry posts, never its id (DEF-ACT-0531)
`04`must prove Proposed	Default lists include current postings only, while requested history adds remaining fiscal-reopen reversals; ordinary unposting leaves no entries in either view. origin: services-accounting:docs/accounting/batches.md#Unposting deletes the entries (Andrew, Reporting D7, 2026-10-21) proved by `ATS-ACC-BAT-016-13`, `ATS-ACC-BAT-018-04`, `ATS-ACC-BAT-018-07`, `TST-ACC-BAT-094`	policy	service	test services-accounting:modules/batches/tests/integration/services/persistence/subledger-entries.queries.integration.spec.js#lists no entry when history is asked for either: nothing is written as a reversal
`05`must prove Proposed	Reading another workspace’s entry returns the same absence response as a nonexistent entry. proved by `ATS-ACC-BAT-018-05`, `TST-ACC-BAT-062`	invariant	api, database	test services-accounting:modules/batches/tests/e2e/subledger-entries.e2e.spec.js#answers an entry of another tenant as it answers an absent one: the same status and error type
`06`must prove Proposed	The line dataset supplies one row per ledger line with batch and document numbers, unit and base currency, account code and name, a customer reference and reversal flags. origin: services-accounting:docs/accounting/batches.md#Subledger Entry Lines per unit (Reporting D6) proved by `ATS-ACC-BAT-018-06`, `TST-ACC-BAT-068`	calculation	database	test services-accounting:modules/batches/tests/integration/db/subledger-entry-lines-view.integration.spec.js#answers the unit’s name and its base currency on every row (Reporting D6): the currency of debits and credits, not the document’s
`07`must prove Proposed	Dataset querying declares its separate query permission and confines each reader to their workspace’s lines. proved by `ATS-ACC-BAT-018-06`, `TST-ACC-BAT-068`	permission	database, service	test services-accounting:modules/batches/tests/integration/db/subledger-entry-lines-view.integration.spec.js#answers tenant B’s reader its own invoice’s lines alone
`08` Proposed	The batch console loads entries in pages of two hundred up to twenty-five pages and builds its account summary from those loaded entries.	policy	console	observed react-console:lib/accounting/transactions/http/batch-posting.ts:MAX_SUBLEDGER_ENTRY_PAGES

Scenarios

Id	Given	When	Then	Provenance
`01`	The receivables batch has posted its invoice.	A reader expands the invoice entry on the batch page.	The documented ledger example shows receivable debits and the corresponding revenue credits.	documented services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Start here (step 4)
`02`	Two October batches have posted.	A reader runs the documented unit-and-period ledger report.	The report groups the posted batches and presents their balanced totals.	documented services-accounting:docs/milestones/walkthroughs/ACCT-M3-handoff.md#Start here (step 5)

Planning

Implementation

Inspect and report on posted ledger entries ​

Purpose ​

How It Works ​

Relationships ​