Close an accounting period
Close an accounting period
Close transitions a period from state open to closed after the period bookkeeping is complete. The command validates that the selected period slice is balanced, appends the closed control row, updates journal-closed-periods.csv, and writes the carry-forward snapshot periods/<period>/opening_balances.csv. It does not append synthetic close vouchers to the journal.
Owner: bus period.
This action is required in bookkeeping so the register can be used as a deterministic input for posting, period-based review, and audit navigation.