In my home brew accounting stuff I make myself explicitly mark an open and then later close of an account, so I can't accidentally post to old accounts if cutting and pasting. Does ledger have a similar thing?
I know it's a feature of ledger just to use an account name without pre-declaring, but I wondered if there was an option to be more restrictive. A deliberate close makes some sense for an asset account which shouldn't be touched once sold etc. I also do each tax year's numbers in their own accounts, to be closed and not touched again once finalized. Dunno if an accountant would approve. :-)
