Accounts ledger

Money moves as a receipt or a payment. Each one has a date, a head, and a note.

A party has a balance built from those rows. The number can be opened.

The day book is the list of what moved today. The close is that list.

A sale from the counter can land here as one entry. It is not retyped if the desks are joined.

A wrong entry is reversed by a new line. The first line stays, with the correction beside it.

Heads are the ones your office already uses. We do not rename the book for sport.

The owner can see dues and the cash or bank total without five chats.

This is the operational book. A statutory return is a separate job, done with the rows this desk holds.

A new accountant can find a party and read the last lines on the first day.

The month closes when the days are in. An open day stays open on the list.