`booking_date` (posting period date)
booking_date (posting period date)
booking_date is the date typically used to select the accounting period for bank postings. Bookkeeping needs an explicit, filterable posting date so month-based reports and reconciliation views can be generated deterministically.
When booking date is explicit, “what belongs to this month” can be answered without inference.
Example values: 2026-02-10, 2026-02-11.