The months

A closed month refuses new postings — in the database, not only in the code — and remembers the totals it was closed on. Close them oldest first: this month's opening balance is last month's closing one.

Month		Debits	Credits	Out by	Postings	Closed

Trial balance

Pick a month above.

Account	Opening	Debits	Credits	Movement	Closing	Postings

Has a closed month moved?

A closed month cannot take a posting, so this table is empty in a working system. It is here rather than in a monthly check because a drift nobody looks for is found the day after it mattered — and an empty table and a broken query look identical, so this one says which it is.

Month	Closed on	Now	Moved by	Closed