`booked_by` (booking actor)
booked_by (booking actor)
booked_by records who confirmed that a record was booked for bookkeeping purposes. It supports auditability and makes later review easier, because it preserves accountability for booking decisions and exceptions.
Even in a single-user system, booking actor information reduces ambiguity when reviewing historical periods and helps explain why a record was booked in a particular way.
Example values: jane.doe, accountant.