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Ledger

Read exact legal-entity ledger activity where corrections create new reversals instead of rewriting history.

Financial operationsSample company

Source records

Invoice$12,000
Receipt$12,000
Journal → reconciliation
Cash · debit$12,000
Receivable · credit$12,000
Balanced Evidence matched
Human review Required before approval
Report preview

Traceable to reviewed entries

Close remains subject to review

What has actually been posted to an account?

Accounting integrity erodes when classification, approvals, posting, reports, reconciliation, and close evidence are disconnected or editable after the fact.

Immutable ledger
A posted accounting record whose existing history is not rewritten when a correction is made.
What it works with
Immutable posted journal evidence within the selected Legal Entity and scope.
What you get
Account activity that preserves history and supports investigation of reported balances.

How the work progresses

Who uses it

Accounting preparers, finance reviewers and controllers who need to trace a balance to its evidence.

  1. Select the Legal Entity, account and period context to inspect.
  2. Read posted journal activity and the supporting immutable evidence.
  3. Trace corrections through additive reversals rather than editing the ledger rows.

A concrete example

Illustrative, not customer data.

What has actually been posted to an account?

An incorrect posted entry is corrected with an eligible reversal and new evidence, not by editing the old ledger rows.

Explore the sample company

What still needs judgment

Correct setup and qualified review remain the customer's responsibility. OwnCents is not an accountant, auditor, tax adviser, or statutory filing service.

AI may suggest or explain accounting work, but cannot approve, post, close, alter posted entries, override classifications, or create balancing plugs.

Available workflows depend on your plan, permission scope, configuration and supported data. Compare plans before choosing.

Before you use ledger

Can I explore this before connecting company data?
The public demo is a fixed, read-only sample company. It illustrates supported product areas without creating an account or accessing customer data; it is not proof that every configured workflow is available in the tour.
What should I verify before relying on an output?
Confirm scope, source coverage and timing. For this capability, review immutable posted journal evidence within the selected Legal Entity and scope. An operating status or AI explanation does not replace the required review of accounting evidence.
Does an explanation automatically authorize a financial action?
No. AI may suggest or explain accounting work, but cannot approve, post, close, alter posted entries, override classifications, or create balancing plugs.

Continue the workflow

See the work in context.

Explore a read-only sample company, or start with your own supported data.