Choose → step → observe → compare. Inspect exact debit/credit totals and bank-book signs before one modeled complete-journal boundary.
Synthetic teaching inputsInteger minor unitsPortable model
Draft preview
Preview totals are visible immediately. Only the final successful step models a committed journal.
Account
Side
Minor units
Audit and interpretation
Cedar Teaching Bank is fictional. Accounts and policy are trusted teaching state. This pure model performs no database I/O; actual durable acceptance requires one controlled transaction. USD and EUR are separate currencies, both pinned exponent 2. Static complete-journal explanation.