Kleppmann knocks it out of the park here. Most accounting is actually insane. What should be an immutable ledger is actually the farthest thing from. A few ye

Kleppmann knocks it out of the park here. Most accounting is actually insane. What should be an immutable ledger is actually the farthest thing from. A few years ago I had a gig writing some custom reporting for a business that was struggling to get reproducible reports (i.e. I ran this report yesterday and now I can never produce the same report again) and it turned out their accounting practices were the root of the problem. Closing books and reconciliation have to be the two practices which are most commonly done in the absolute dumbest way possible in electronic bookkeeping. Don't mutate your historical records!