Comment 9 for bug 788156

I hope that will go into 6.1
journals per definition are immutable - at least certain essential fields.

quote http://www.principlesofaccounting.com/chapter%202.htm#THE%20JOURNAL
an accounting journal is just a log book that contains a chronological listing of a company's transactions and events

all changes to journals - if allowed at all - must be documented.

this is valid for
* account move lines (see invoice_cancel)
* account_analytic_line - this bug
* stock_move (didn't discover anything yet)
* other like time tracking, hr expenses etc

first reason:
even if is tempting to allow "small" undocumented corrections, authorities (at least in Austria) will not accept accounting systems which allow violation of these basic rules.

second reason:
in multi user environment:
user A creates a report
user B alters journal entries and creates the same report - with obviously other results.
this is not acceptable, because without documentation nobody ( think of partners ...) can explain why.
the only workaround now is to turn on audit for journals
but see also https://bugs.launchpad.net/openobject-addons/+bug/606172

hence OpenERP is not revision proof