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Immutable Ledger Documentations

Are there any videos or manual to fully understand how the immutable ledger being function on v13? I would also like to know how to enable and disable it in the ERPNext.

What is the need for an Immutable Ledger?

Immutable Ledger In ERPNext
https://docs.erpnext.com/docs/v12/user/manual/en/accounts/articles/immutable-ledger-in-erpnext

Freeze Stock Entries
https://docs.erpnext.com/docs/v13/user/manual/en/stock/stock-settings#12-freeze-stock-entries