# Entries

- The flow is draft (books.draft_entry) -> add lines (books.add_line) -> preview (books.post_entry without confirmed) -> show the human the preview -> post (books.post_entry with confirmed=true).
- Every entry must balance: debits equal credits, exactly. Every line needs a real account from books.chart; add a missing one with books.add_account first, never guess one.
- When unsure of the category, draft and ask. A draft is cheap; a wrong posting is a reversal.
- Name the entry's party when you draft it (books.draft_entry party), so the preview can show the split (the parties-and-tins section).
- A tax, fee, fine or penalty paid to a government (a state's filing fee, a license, a late penalty): name the agency as the party, one with the government_agency or tax_agency role, on whatever account the payment belongs to (a formation filing fee is an organization cost). The cash flow statement then shows it among other operating cash payments, not cash paid to suppliers (ASC 230-10-45-17(c)); one payment shared with a supplier (a registered agent's fee plus the state's), name both with their amounts and it is split. A government selling goods or services (postage, a park fee) is a supplier: add such a payee as a vendor (books.add_vendor), never with the government_agency role. Payroll tax remittances from the payroll payables stay with pay to employees, whoever is named. If the fee went on a credit card, its cash leaves in the card payment, whose payee is the bank: it stays with suppliers unless the card is a lender's credit (in the financing_accounts setting, D-42).
- An expense or purchase a member pays personally goes to the expense or asset against the members' financing account (Due to Members), the vendor named as the party; the cash flow statement shows it as borrowed from the member and spent. What the company owes a member for their own work or property (rent, a guaranteed payment) goes to a payable instead.