usawa

Signed, immutable accounting.
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entry.texi (571B)

      1 @anchor{entry}
      2 @chapter Ledger entry
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      4 The ledger entry represents a double-entry accounting item placed in an immutable and signed chain.
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      6 
      7 @section Accounting items
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      9 An entry consists of @emph{debit} and @emph{credit} items, at least one of each.
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     11 The sum of all debit and credit items must be zero. A @emph{debit} item used here to define a @emph{spend}, where the @emph{credit} item is used to define @emph{receipt}.
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     13 Please @xref{accounts,Accounts} for details on how to interpret the values for each item.
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     15 
     16 @anchor{entry_timing}
     17 @section Timing in ledger entries
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