flowchart LR
A["Chart"] --> B
S["AccountBalances\n(start of period)"] --> B("Ledger")
B --> C
subgraph "Accounting Period"
C["List[BusinessEntry]"]
end
C --> F
subgraph "Period Closing"
F["List[AdjustmentEntry]"]
D["List[ClosingEntry]"]
end
F --> D
D --> E(Ledger)
E --> R1
E --> R2
E --> R3
subgraph Reports
R1(BalanceSheet)
R2(IncomeStatement)
R3("AccountBalances\n(end of period)")
end