> ## Documentation Index
> Fetch the complete documentation index at: https://docs.vinmake.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Reading the General Ledger
> Use the unified Transactions list to inspect an accounting event, its complete entries, source, workpaper, reversals and integrity.
# Reading the General Ledger
**Books → Ledger** is the book itself, with one canonical accounting-event list and two focused control summaries.
| Tab | What it answers |
| ------------------ | -------------------------------------------------------------------------------------------------- |
| **Transactions** | what happened, whether or not it reached the book, and the complete immutable entry sets behind it |
| **Subledgers** | legacy AP and cash/bank rollups; use the Books families for authoritative native registers |
| **Reconciliation** | how much of selected control positions is covered by an external source, and where it disagrees |
The redundant Journal list is retired.
The compatibility `?tab=journal` address resolves to Transactions, while exact journal-entry links locate and focus the owning event.
Do not rebuild a second list: an event detail already carries zero-to-many entries, every line, source/workpaper evidence, reversal links and integrity state.
## Legacy Subledgers rollups
The Ledger's **Subledgers** tab retains the earlier AP and cash/bank summaries.
It is not the seven-family Books model.
Use the [seven authoritative Books families](/greatbook/guides/greatbook-workspaces#books-native-subledgers-not-a-second-ledger) for native registers, accounting-event links and control-account tie-outs.
AP aging in this legacy tab is still GL-derived rather than owned by the authoritative obligations subledger.
## Reconciliation: how much of the book is covered
The **Reconciliation** tab does not list matches.
It answers a blunter question: for each thing the book claims, is there an external source that can
confirm it?
Each card names a position, the figure the GL holds, the figure the external source holds, and the
difference, with a badge saying what that means - **Partial coverage** when no external feed is wired
at all, **Variance** when one is wired and the two disagree.
"No external source wired" is a **different statement** from "reconciled".
A card reading `Partial coverage` is telling you the book agrees with itself and nothing else has
been asked.
Triaging actual proposed matches happens in the separate [Matching workbench](/greatbook/guides/matching-workflow).
## Transactions: what happened, posted or not
The **Transactions** tab is the normalized event layer between an authoritative source or workpaper and the GL.
It is the only screen in the product that shows posted and unposted work **side by side**, so the
header reads two numbers: what is in the book, and what is not.
| Filter | What it narrows by |
| ------------------------------ | --------------------------------------------------------------------------------------------------- |
| **Type** | the accounting source type, such as bill, invoice, payment, payroll, goods receipt or loan movement |
| **Origin** | intake document, reversal, adjustment or another ledger/native source category |
| **Posting** | posted or not in the book |
| **Entity, account and period** | the exact accounting scope |
| **Reversal** | reversed or not reversed |
| **Lineage** | resolved, missing or legacy/unverified |
| **Search** | counterparty, description, reference, workpaper title or exact source identity |
An intake-origin row that is not in the book carries its intake reason: `pending`, `flagged` or `received`.
Native, workpaper, reversal and system-origin events report their own canonical state instead of inheriting an intake status.
The capability registry makes the same boundary executable.
`greatbook.accounting.events.list@1` and `.read@1` use the released accounting-event tools, while `greatbook.transactions.universal-table@1` is forbidden.
Transactions resolves canonical intake, native, workpaper, journal and reversal sources; it is not a universal table or an alternate writer, and no staged action writes through this view.
A transaction existing here is **not** a claim that anything posted.
`VND … proposed` in the header is the total of work that has been normalized and is waiting on a
human, and it is deliberately printed next to the posted total rather than added to it.
### Reading the complete accounting effect
Select a transaction and the right pane gives you its stable event reference, source category, lineage state, source/workpaper links, entity, period and posting provenance.
Each posted journal-entry set includes its exact identity, complete native/base/FX/dimension lines, reversal relationship and integrity state.
An event with no entry says it is not in the book yet; it does not fabricate an empty entry.
## Reports: the financial statements
Income statement, balance sheet and cash flow, consolidated, in VND, **computed from the posted GL only**.
This is the page to open after a close, and the fastest way to see whether an entry you just approved landed where you expected.
"Computed from the posted GL only" is the sentence that matters.
A document sitting at the posting gate does not appear in your statements, no matter how confident the
Bookkeeper's draft is.
The statements and the ledger cannot disagree, because the statements have no other source.
## Trace an exact entry in either direction
* From **Books → Review**, an exact entry link opens the owning Transactions event and focuses that entry.
* From a Books native register, follow the row's accounting-event link, then its exact journal-entry reference.
* From Transactions, open the source or approved workpaper, then return to the event and follow any `reverses` or `reversed_by` link.
* A missing or `legacy_unverified` source is a visible lineage state, not a normal “no source” empty panel.
## Related
* [The entry in the ledger](/greatbook/guides/see-it-in-the-ledger) - what the write actually did
* [Asking the Auditor](/greatbook/guides/audit-your-books) - proving the book to yourself
* [Closing a period](/greatbook/guides/close-a-period)