Good morning, Marta
2 bank accounts are unreconciled and 3 items block the August close.
Cash at bank$284,100across 3 accounts
Owed to us$196,400$5,100 over 60 days
Owed by us$142,800$62,400 due in 14 days
Unreconciled18items, 2 accounts
Blocking the close
3 openGRNI accrual does not agree to goods receivedDifference of $412 against the operations ledgerBlocking
Main current account unreconciled since 26 Aug14 items unmatched, oldest 6 daysBlocking
Ardent Supplies statement difference$412 - likely the same GRNI itemInvestigate
Recent postings
Sales invoice run posted, 42 invoices$186,400 to the sales ledger
Payment run prepared, 18 suppliers$62,400 awaiting authorisation
August depreciation posted$8,140 across 4 asset classes
Payables
Supplier invoices, matched and scheduled. Nothing pays without a match.
Open payables
| Invoice | Supplier | Net | Tax | Due | Match | Status |
|---|---|---|---|---|---|---|
| PI-8841 | Brayford Tools | $12,000 | $2,400 | 12 Sep | Failed | Held |
| PI-8836 | Ardent Supplies | $8,167 | $1,633 | 08 Sep | Pending | Held |
| PI-8820 | Kestrel Freight | $21,667 | $4,333 | 02 Sep | Matched | Scheduled |
| PI-8802 | Vellum Print | $983 | $197 | 29 Aug | Matched | Overdue |
| PI-8790 | Halcyon IT | $26,000 | $5,200 | 26 Sep | Matched | Scheduled |
| PI-8774 | Northgate Facilities | $3,250 | $650 | 20 Aug | Matched | Paid |
Nothing matches that search.
A failed three-way match blocks payment until a human resolves the difference.
Receivables
What customers owe, how old it is, and who is chasing it.
Owed to us$196,40061 open invoices
Over 60 days$5,1002 customers
Average days to pay34terms are 30
Debtor ageing
| Customer | Current | 30 days | 60 days | 90+ days | Chaser | Status |
|---|---|---|---|---|---|---|
| Halden Group | $1,240 | $0 | $4,120 | $0 | Marta Kowalski | Chasing |
| Cardan Systems | $0 | $0 | $980 | $0 | Marta Kowalski | Chasing |
| Kelso Logistics | $3,480 | $12,400 | $0 | $0 | Auto | Current |
| Bracken Retail | $612 | $0 | $0 | $0 | Auto | Current |
| Marlow Foods | $41,200 | $0 | $0 | $0 | Auto | Current |
Nothing matches that search.
Reminders escalate automatically at 7, 14 and 30 days past terms.
Bank reconciliation
Statement lines matched to postings. Unmatched items are the whole point.
Unmatched items
| Date | Account | Description | Amount | Suggested match | Status |
|---|---|---|---|---|---|
| 31 Aug | Main current | KESTREL FREIGHT LTD | -$26,000 | PI-8820 | Suggested |
| 30 Aug | Main current | HALDEN GROUP | +$1,240 | SI-9412 | Suggested |
| 29 Aug | Main current | Unidentified credit | +$840 | None found | Unmatched |
| 28 Aug | Main current | BANK CHARGES | -$42 | Post to 7901 | Suggested |
| 26 Aug | Deposit account | INTEREST | +$188 | Post to 4900 | Suggested |
Nothing matches that search.
An unidentified receipt is never auto-posted to suspense - somebody has to decide.
Journals
Every posting balances. Unbalanced entries cannot be saved, let alone posted.
Recent journals
| Journal | Date | Description | Debit | Credit | Status |
|---|---|---|---|---|---|
| JNL-2214 | 31 Aug | August depreciation | $8,140 | $8,140 | Posted |
| JNL-2213 | 31 Aug | Accrued supplier costs | $14,600 | $14,600 | Posted |
| JNL-2212 | 31 Aug | Prepayment release, insurance | $2,400 | $2,400 | Posted |
| JNL-2211 | 31 Aug | GRNI adjustment | $412 | $412 | Draft |
| JNL-2208 | 28 Aug | Payroll journal, August | $186,200 | $186,200 | Posted |
Nothing matches that search.
A draft journal has no effect on the ledger until it is posted.
Reports
Trial balance, profit and loss, balance sheet and VAT, from the same postings.
Revenue, month$486,200up 6%
Gross margin34.2%down 0.8 pts
Net profit, month$62,40012.8% of revenue
Trial balance extract, August 2026
| Account | Name | Debit | Credit | Class |
|---|---|---|---|---|
| 1000 | Bank - main current | $248,100 | $0 | Asset |
| 1100 | Trade debtors | $196,400 | $0 | Asset |
| 1200 | Stock | $1,240,000 | $0 | Asset |
| 2100 | Trade creditors | $0 | $142,800 | Liability |
| 2200 | GRNI accrual | $0 | $18,412 | Liability |
| 4000 | Revenue | $0 | $486,200 | Income |
| 5000 | Cost of sales | $319,900 | $0 | Expense |
Every line drills through to the postings behind it.
Period close
Lock the period only when nothing is unposted and nothing is unreconciled.
August 2026 close
7/10Sales invoices raised
Supplier invoices matched
Bank reconciled
Accruals posted
Prepayments released
Depreciation posted
Stock valuation agreed
Intercompany agreed
VAT return prepared
Period locked
Blocking items
| Item | Type | Issue | Owner | Since | Status |
|---|---|---|---|---|---|
| PI-8841 | Supplier invoice | Three-way match failed, $412 | Marta Kowalski | 5 days | Blocking |
| Main current | Bank account | 14 items unreconciled | Marta Kowalski | 6 days | Blocking |
| Intercompany | Journal | Not agreed with the second entity | Jonas Weber | 1 day | Blocking |
A locked period can only be reopened by an administrator, and the reopening is logged.
Chart of accounts
The structure everything posts into. Changing it is deliberately awkward.
Accounts
| Code | Name | Class | Tax code | Postings, YTD | Status |
|---|---|---|---|---|---|
| 1000 | Bank - main current | Asset | None | 4,182 | Active |
| 1100 | Trade debtors | Asset | None | 2,904 | Active |
| 2100 | Trade creditors | Liability | None | 1,860 | Active |
| 2200 | GRNI accrual | Liability | None | 1,204 | Active |
| 4000 | Revenue | Income | Standard 20% | 2,904 | Active |
| 5000 | Cost of sales | Expense | Standard 20% | 1,860 | Active |
| 7901 | Bank charges | Expense | Exempt | 142 | Active |
| 9999 | Suspense | Asset | None | 1 | Should be nil |
Nothing matches that search.
An account with postings cannot be deleted, only deactivated.
Audit log
Every posting, reopening and account change. Retained for seven years.
Events
| When | Actor | Action | Target | Source |
|---|---|---|---|---|
| 01 Sep 09:14 | System | Blocked payment, three-way match failed | PI-8841 | scheduler |
| 31 Aug 23:00 | System | Posted depreciation journal | JNL-2214 | scheduler |
| 31 Aug 18:20 | Jonas Weber | Posted accruals journal | JNL-2213 | web |
| 30 Aug 11:40 | Lena Brandt | Reopened July period, reason: late invoice | Period 07-2026 | web |
| 28 Aug 09:02 | Marta Kowalski | Allocated payment against 3 invoices | Kelso Logistics | web |
Nothing matches that search.
JNL-8841, August accrual
One journal, its basis and its history.
Awaiting approvalManualJNL-8841 · August accrual · $184,000 · raised by Dario Mancini
Accrue August delivery costs
The same accrual was posted in July and reversed at $96,000 against $184,000 accrued. It is being posted again at the same figure with the same supporting file.
Journal lines
$184,000.00| Account | Description | Cost centre | Debit | Credit |
|---|---|---|---|---|
| 6200 Delivery costs | August accrual | Operations | $184,000.00 | - |
| 2100 Accruals | August accrual | Balance sheet | - | $184,000.00 |
Two lines, balanced. Balanced is the least interesting thing about a journal and the only thing most systems check.
Why it is being questioned
July accrual$184,000 · same file
July reversal$96,000 of actual cost88k over
August accrual$184,000 · unchangedSame figure
BasisSupplier estimate from JuneStale
An accrual that overshot by 92% last month and has not been revised is an estimate nobody looked at, and it lands in the result either way.
Supporting evidence
Supplier estimateAttached · dated 14 JuneStale
Purchase orders raised$104,000 for AugustBetter basis
Goods received not invoiced$88,000Better basis
CalculationNot shown · a figure, not a workingMissing
Two better sources exist inside this system and neither was used. The purchase orders and receipts together give $192,000, which is close and is a working.
Approval
RaisedDario Mancini · 4 SeptemberDone
ReviewSunniva Aas · over $100,000Waiting
Second approvalNot required · under $250,000
Post date31 August · period still openOpen
The period closes in three days. After that this becomes a prior-period adjustment, which is the same money and a much longer conversation.
New journal
What is being posted, on what evidence, and to when.
The journal
What is checked before posting
Debits equal creditsAutomaticAlways
Period is openAutomaticAlways
Basis is writtenRequired over $10,000Required
Prior reversal varianceShown if this repeats a journalShown
Approver is not the raiserAlwaysAlways
The fourth check is the unusual one. If the same journal reversed badly last period, that variance appears next to the amount before anybody approves it.
Attachments
A calculation and a document are different things. A supplier estimate is evidence of what somebody thought in June; a calculation is evidence of what this journal is.
Nothing posts without a second person, at any value.
Accrual accuracy
What was estimated against what arrived.
Accruals open$1.84macross 62 journals
Average variance38%on reversal
Over-accrued$412,000released back to profit
Repeated unchanged18after a bad reversal
Last reversal
38% average variance| Journal | Cost centre | Accrued | Actual | Variance | Repeated |
|---|---|---|---|---|---|
| Delivery costs | Operations | $184,000 | $96,000 | −48% | Yes, unchanged |
| Professional fees | Group | $62,000 | $58,000 | −6% | Yes, revised |
| Marketing | Commercial | $41,000 | $74,000 | +80% | Yes, unchanged |
| Utilities | Facilities | $18,000 | $17,400 | −3% | Yes, revised |
| Contractor costs | Delivery | $96,000 | $142,000 | +48% | Yes, unchanged |
The three worst variances are the three journals repeated without revision. The two accurate ones are the two somebody looked at.
An accrual is a guess with a number of decimal places. This report exists so that the guesses which turned out badly are visible when the same journal is raised again, which is the only moment anybody would act on it.
Reconciliation
What the ledger says against what the bank says.
Unreconciled$41,284 unexplainedMain current account · as at 5 September · last reconciled 22 August
Bank balance$1,842,610as at 5 September
Ledger balance$1,801,326difference $41,284
Items unmatched34oldest 14 days
Days since reconciled14should be daily
Unmatched
34 items| Date | Description | Bank | Ledger | Age | Likely |
|---|---|---|---|---|---|
| 22 Aug | Card settlement batch | $18,400 | - | 14 d | Timing |
| 28 Aug | Supplier payment | - | $12,600 | 8 d | Not yet cleared |
| 1 Sep | Unidentified receipt | $8,284 | - | 4 d | Unknown |
| 2 Sep | Bank charges | $1,240 | - | 3 d | Not posted |
| 4 Sep | Refund reversal | $960 | - | 1 d | Timing |
Four of five are timing or unposted and will clear themselves. The unidentified receipt is the one to chase, and it is the smallest number on the list.
Fourteen days without reconciling turns a five-minute daily task into a half-day investigation. Nothing here is wrong; it is just no longer obvious which items belong together.
Budget variance
What was planned, what was spent, and what explains it.
Year to date$18.4magainst $17.9m budget
Over budget$512,0002.9% adverse
Explained$284,00055% of the variance
Unexplained$228,000no commentary
By cost centre
$228,000 unexplained| Cost centre | Budget | Actual | Variance | Explanation | Owner |
|---|---|---|---|---|---|
| Operations | $6,200,000 | $6,684,000 | +$484,000 | Accrual overshoot | Sunniva Aas |
| Commercial | $4,100,000 | $3,988,000 | −$112,000 | Headcount unfilled | Osian Pryce |
| Delivery | $3,800,000 | $4,012,000 | +$212,000 | None given | Unassigned |
| Facilities | $1,900,000 | $1,884,000 | −$16,000 | Within tolerance | Nils Wagner |
| Group | $1,900,000 | $1,832,000 | −$68,000 | Timing | Nils Wagner |
The largest adverse variance carries an explanation that is really an accrual error, and the second largest has no owner and no explanation at all.
A variance with commentary is a management decision. A variance without one is a number waiting for somebody to invent a reason at the year-end review, and by then nobody remembers.
Reports: activity
Volume and throughput, by owner and by type.
Volume over time
12 weeksJournals posted per week. The month-end spike is manual journals, which are the ones carrying every risk on these screens.
Journals this month1,284188 of them manual
Opened this month1,284against 1,196 closed
Median age2.1 daystarget is 1 day
Owned by nobody22oldest is 4 days
By type
This quarterBy accountant
This quarter| Accountant | Open | Closed | Median days | Overdue |
|---|---|---|---|---|
| Dario Mancini | 62 | 412 | 1.4 | 2 |
| Sunniva Aas | 48 | 386 | 1.8 | 4 |
| Aoife Brennan | 41 | 341 | 2.2 | 3 |
| Piet Janssen | 38 | 224 | 3.6 | 9 |
| Unassigned | 22 | 0 | - | 22 |
Median days is raised to approved. Twenty-two journals have no reviewer and the period closes in three days.
Reports: performance
Against target, with the gap named.
Against target62%of accruals within 10% on reversal
Best accountantProfessional fees6% variance, revised each month
WorstMarketing80% variance, repeated unchanged
Trend-8 ptson last quarter
Against target by type
100 is the targetAccuracy tracks one thing: whether the journal was revised after the last reversal. The two accurate lines are the two somebody looked at.
What moved
Rule-derivedAccrual accuracy down 8 pointsThree journals repeated unchanged after bad reversalsDown
Reconciliation 14 days behindA daily task becoming a half-day investigationDown
Approval within a day on 78%Since the reviewer queue was split by valueUp
Threshold rules over the figures above, not a model. Each line names the number it came from so you can disagree with it.
Reports: exceptions
What breached, what is late and what nobody owns.
Breached22journals with no reviewer
At risk228inside 48 hours
Unassigned22no owner at all
Reopened18closed then raised again
Exceptions
22 open| Item | Cost centre | Amount | Problem | Period |
|---|---|---|---|---|
| JNL-8841 | Operations | $184,000 | Repeats a journal that overshot 48% | Closes in 3 days |
| Delivery variance | Delivery | $212,000 | No owner, no explanation | Year to date |
| Unidentified receipt | Treasury | $8,284 | Unmatched 4 days | Open |
| JNL-8802 | Commercial | $41,000 | Marketing accrual, 80% variance | Closes in 3 days |
| Card settlements | Treasury | $18,400 | Unmatched 14 days | Open |
Two rows can still be fixed inside the period and two become prior-period adjustments in three days. That deadline is the only thing separating them.
Everything here was visible last month. An accrual that overshot by 92% and was re-raised at the same figure is not a control failure, it is a control nobody built, and it is one column on the approval screen.
People
Who has an account, and what they own.
People
28 accounts| Name | Role | Entity | Last active | Status |
|---|---|---|---|---|
| Nils Wagner | Administrator | Finance systems | 8 minutes ago | Active |
| Sunniva Aas | Financial controller | Finance | 20 minutes ago | Active |
| Dario Mancini | Accountant | Finance | 1 hour ago | Active |
| Aoife Brennan | Accountant | Finance | 2 hours ago | Active |
| Piet Janssen | Accounts payable | Finance | Yesterday | Active |
| Marta Kubiak | Auditor | External | 2 weeks ago | Active |
Deactivating somebody prompts you to reassign what they own rather than doing it silently, because an unowned record is how a register rots.
Roles
What each role is scoped to and what it may approve.
Roles
5 roles| Role | Type | People | Scope | Can approve to | Status |
|---|---|---|---|---|---|
| Administrator | Built in | 1 | Everything | Cannot post | Active |
| Financial controller | Built in | 2 | All entities | Approves any value | Active |
| Accountant | Built in | 9 | Own entities | Posts to $100,000 | Active |
| Accounts payable | Built in | 11 | Payables only | Posts to $10,000 | Active |
| Auditor | Custom | 5 | Read everything | - | Active |
A role carries a scope and an approval ceiling. Both are enforced on the server; hiding a button is not access control.
Recent changes
Administrator removed from posting rightsNils Wagner · 4 MayLogged
Reviewer queue split by value at $100,000Nils Wagner · 18 FebruaryLogged
Role changes sit in the same audit log as record changes, because both change what somebody can do.
Why custom roles exist
- The system administrator can configure everything and post nothing
- Nobody approves a journal they raised, at any value
- A closed period cannot be posted to by anybody, including the controller
- Auditors read every journal, every attachment and every approval, and change none
Permissions
Every capability against every role, as enforced.
What each role can do
10 capabilities| Capability | Administrator | Controller | Accountant | Payables | Auditor |
|---|---|---|---|---|---|
| View the ledger | Yes | Yes | Own entity | Payables | Yes |
| Raise a journal | No | Yes | Yes | Yes | No |
| Approve a journal | No | Yes | To $100k | No | No |
| Approve own journal | No | No | No | No | No |
| Post to a closed period | No | No | No | No | No |
| Reopen a period | No | Yes | No | No | No |
| Reconcile a bank account | No | Yes | Yes | No | No |
| Change the chart of accounts | Yes | Yes | No | No | No |
| Delete a posted journal | No | No | No | No | No |
| Read every attachment | Yes | Yes | Own entity | Payables | Yes |
Enforced per query rather than by hiding controls. A scoped "yes" means the row exists but is limited, which is why some actions need a second person.
The administrator can configure the ledger and cannot post to it. Separating the person who builds the rules from the person who uses them is the oldest control in accounting and the first one a software system usually loses.
Notifications
What the system sends, to whom, and when.
What is sent
Journal awaiting approval 24 hoursTo the reviewer, then dailyOn
Journal repeats one that reversed badlyTo the reviewer, with the varianceOn
Period closes in 3 daysTo every accountant with an open journalOn
Bank unreconciled 3 daysTo the controllerOn
Variance over $100,000 with no commentaryTo the cost centre ownerOn
Every message names the record it is about, so a reply lands somewhere.
Quiet hours
No routine notifications20:00 to 07:00, local to the personOn
Urgent overridesA journal over $250,000 awaiting approval at period endOn
Weekly digestMonday 08:00On
A notification that waits until morning is one that did not work, so the override is explicit rather than a setting nobody finds.
Notification rules are yours to set. What is here is a starting point drawn from how the queue actually behaves.
Integrations
Connected systems and their sync history.
Connected
4 connectedBank feedsStatements for reconciliationConnected
PurchasingOrders and goods received not invoicedConnected
PayrollCosts by cost centreConnected
BillingRevenue and deferred revenueConnected
Fixed assetsDepreciation journalsNot connected
What breaks without them
- Without purchasing the better accrual basis is invisible, and estimates get used instead of the orders already in the system
- Without bank feeds reconciliation is a manual import and falls two weeks behind
- Without fixed assets depreciation is a manual journal every month, which is eleven chances to mistype
- The ledger still balances; every figure in it gets softer
Sync history
Last 24 hours| When | Source | Records | Result |
|---|---|---|---|
| Continuous | Bank feeds | 4 accounts | Live |
| 06:00 today | Purchasing | 412 orders | Current |
| Monthly | Payroll | $1.24m | Posted |
| Nightly | Billing | $412,000 | Posted |
A sync that half-succeeded is listed as such rather than as a failure, because the records that did land still changed something.
Import and export
Bulk load and extract, with per-row validation.
Import
Validated before anything is written. A file with one bad row imports the rest and tells you which line failed and why.
Export
RangeEverythingThis yearFiltered view
Recent imports and exports
Last 30 days| When | What | Rows | Result | By |
|---|---|---|---|---|
| 1 Sep 06:00 | Import | 1,284 | Complete | Nils Wagner |
| 1 Sep 18:00 | Export | 18,400 | Complete | Marta Kubiak |
| 12 Aug 09:00 | Import | 412 | Complete | Nils Wagner |
Every import is kept with its source file, so a bad load can be traced rather than argued about.