How period close and reopen works
Closing an accounting period locks it so the figures reported for that period cannot quietly change afterwards. Ustawi treats close — and the reopen that sometimes has to follow it — as a controlled, auditable action rather than a silent edit, which is what lets you stand behind a filed period's numbers.
Who can close a period
Closing is a finance/accountant responsibility, not something any user can do. The person closing is confirming that the period's postings are complete and reconciled — that the trial balance for the period balances and that outstanding entries have been made — before the period is sealed.
What locks after close
Once a period is closed, its journals are frozen: new postings for that period are blocked, so an app event dated into a closed period cannot alter figures you have already reported. Current activity continues to post into the open period as normal.
The controlled reopen
- 1Raise the reopenA genuine correction that must land in a closed period requires reopening it — you cannot edit a closed period's postings in place.
- 2Reopen with authorityReopen is a privileged, recorded action, not a background toggle, so it is clear who reopened which period and when.
- 3Correct, then re-closeMake the correcting entries in the reopened period, confirm the trial balance still balances, and close it again.
A silent edit to a closed period would break the link between what was filed and what the books say. The reopen path keeps that link intact and auditable — the reason the platform closes and reopens rather than edits.