One file the accountant can work from: every step names the screen, the route,
the button, and the journal entry it produces. Covers setup, the fixed-asset
cycle, daily, monthly and year-end routines, payroll, inventory, tax, closing,
and how to check the books are sound.

The last section is the part that matters for the meeting — seven things the
system cannot decide on its own, each with the screen to decide it on: the
overlapping fiscal years, the empty asset register against 4.7m of machinery and
41.7m of construction in progress, the opening balances sitting on header
accounts, the placeholder bank account numbers, three payroll runs calculated
but never paid, nine broken player/member links, and the fact that no period has
ever been closed.

Every figure is read from the live books, every one of the 23 routes it cites
resolves against the router, and all 15 diagrams parse against the real mermaid
parser — as do the other 42 across docs/.
Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>