Opening Balances and Migration Playbook

Overview

Migration must not preserve bad architecture. The cutover converts legacy data into the new accounting model with explicit mapping, tie-outs, and reviewer sign-off. Trial-balance-only migration is not sufficient where open subledgers exist.

Required first reads

• doctrine/accounting-finance-doctrine.md
• doctrine/references/chart-of-accounts.md
• doctrine/references/ledger-invariants.md
• doctrine/references/required-patterns.md
• doctrine/references/forbidden-patterns.md (migration section)
• This skill's references/cutover-pack.md.

Conversion-date model

A single named conversion date per entity. All balances are at end-of-business on the conversion date. Operational postings before the conversion date live in the legacy system; postings from the day after live in Chwezi. The conversion-date journal is the opening journal.