code: @Override
    public final synchronized void handleNewAccountEntry(
      final Map<String, Object> pAddParam, final Account pAcc,
        final Long pSubaccId, final Date pDateAt) throws Exception {
      if (lazyGetBalanceAtAllDirtyCheck(pAddParam).getLeastAccountingEntryDate()
        .getTime() > pDateAt.getTime()) {
        boolean isDbgSh = getLogger().getDbgSh(this.getClass())
          && getLogger().getDbgFl() < 11011 && getLogger().getDbgCl() > 11013;
        if (isDbgSh) {
          getLogger().debug(null, SrvBalanceStd.class,
            "changing least last entry date from "
              + this.balanceAtAllDirtyCheck
                .getLeastAccountingEntryDate() + " to " + pDateAt);
        }
        this.balanceAtAllDirtyCheck
          .setLeastAccountingEntryDate(pDateAt);
        getSrvOrm()
          .updateEntity(pAddParam, this.balanceAtAllDirtyCheck);
      }
    }
docs: <p>Handle new accounting entry is created to check dirty.
  This is implementation of dirty check for all accounts.</p>
  @param pAddParam additional param
  @param pAcc account
  @param pSubaccId subaccount ID
  @param pDateAt date at
  @throws Exception - an exception