Every entry is hash-chained to the one before it, per account. Any altered or removed row breaks the chain and is detected. Export the books as accounting journal lines for QuickBooks or NetSuite.
Take a real committed entry, alter its amount by $1.00 in a throwaway copy, and re-run the verifier. The live ledger is never touched; this only demonstrates that any edited row breaks the chain.
The latest hash for each account's chain.