String codeOfAccounts = "11223344";
        String organizationNo = "010101";
        String productNo = "010101";
        String customerNo = "120222";
        String accountNo2 = "1122334455667777";
        String accountNo3 = "1122334455667788";
        
        // build and persist accountNo
        AccountNoSection.Builder accountNoSectionBuilder = AccountNoSection.builder();
        accountNoSectionBuilder.codeOfAccounts(codeOfAccounts);
        accountNoSectionBuilder.organizationNo(organizationNo);
        accountNoSectionBuilder.productNo(productNo);
        accountNoSectionBuilder.customerNo(customerNo);
        // ...
        AccountNoSection acocuntNoSection = accountNoSectionBuilder.build();
        String accountNo1 = accountNoService.createAccountNo(acocuntNoSection);
        //
        accountNo1 = accountNoService.getAccountNo(acocuntNoSection);

        // Open account
        Operation.Builder operationBuilder = Operation.builder();
        operationBuilder.openCustomer(codeOfAccounts, accountNo1, organizationNo, productNo, customerNo);
        // ...
        Operation operation = operationBuilder.build();
        detailLedgerService.post(operation);
        

        // build voucher
        Voucher.Builder voucherBuilder = Voucher.builder();
        // ...
        Voucher voucher = voucherBuilder.build();

        // post transaction for associated voucher
        
        Transaction.Builder transactionBuilder = Transaction.builder();
        transactionBuilder.associate(voucher);
        transactionBuilder.credit(codeOfAccounts, accountNo1, new BigDecimal("100.00"));
        transactionBuilder.debit(codeOfAccounts, accountNo2, new BigDecimal("50.00"));
        transactionBuilder.debit(codeOfAccounts, accountNo3, new BigDecimal("50.00"));
        Transaction transaction = transactionBuilder.build();
        detailLedgerService.post(transaction);

        // audit transaction
        TransactionFlag[] transflags = { TransactionFlag.RECORD };
        TransactionSymbol[] transSymbols = { TransactionSymbol.CREDIT };
        List<TransactionEntry> transactionEntries =
                detailLedgerService.auditTransaction(codeOfAccounts, accountNo1, LocalDate.now(), transflags, transSymbols, voucher.getBusinessId());

        // operate account
        operationBuilder = Operation.builder();
        operationBuilder.freeze(codeOfAccounts, accountNo1, new BigDecimal("50.00"));
        operationBuilder.lock(codeOfAccounts, accountNo1, voucher.getBusinessId());
        // ...
        operation = operationBuilder.build();
        detailLedgerService.post(operation);

        // audit operation
        OperationSymbol[] operSymbols= {OperationSymbol.OPEN,OperationSymbol.CLOSE};
        List<OperationEntry> operationEntries = detailLedgerService.auditOperation(codeOfAccounts, accountNo3, LocalDate.now(),operSymbols, voucher.getBusinessId());