Month end, done right

Income earned but not billed and costs owed but not received are booked, so each month tells the truth.

Karr lists what usually belongs to the month and has not arrived yet. Book it in one step, and it reverses itself when the real document comes.

Also in your numbers

Every entry keeps a record of who made it, who changed it and when, and that record cannot be edited.

Set a budget, see each month against it, and where the year is likely to land.

Several businesses rolled into one set of statements, with dealings between them taken out.

Tag income and spending by branch, project or department and read a profit for each.

Machines, vehicles and computers kept as a register, with depreciation worked out each year.

For the accountant: any entry by hand, checked to balance before it posts.