As part of an organization using ERPNext (hosted on erpnext.com), we don’t really have an option when it comes to this (immutable stock ledgers) as it would be done as part of an upgrade. But, I would like to add my opinion:
- Not having to create backdated (backdated beyond an old transaction of same item/RM) is definitely an ideal situation. We would expect all operations to reflect physical movement (and that is definitely immutable sequence). So, theorectically, the immutableness of stock ledger sounds logical.
- But, practically there are some situations where backdated entries need to be done. For example, during the COVID time, as there was severe staff shortage, we had to complete some deliveries without proper entries (Purchase Receipt => Manufacturing => Delivery cycle). Now, in case Delivery date is locked (export/tax regulations), our stock In (Purchase Receipt) and Out (Delivery) too has to be date locked (read, backdated).
If we sincerely analyze all our operational situations, in 90% of the cases the onus lies on timely entries. If I don’t make excuses of being small organization with limited staff, I think I can safely say that immutable stock ledgers would be not a big issue. But, that is again ideal world.
But, a toggle would definitely put it there with ‘best-of-both-worlds-category’. Or, maybe restricting the backdate to be within a financial quarter (based on financial year definition). That might limit a lot of impact.
I realize that this has been in discussion for multiple years. And team would have invested sweat to get this to a stage to be broadcasted as being part of v13. And, a software always has some limitations - we have to learn to live with that.
So, basically a torn-in-both-direction opinion from me.