Accounting glossary

Every transaction is written twice, as a debit on one account and an equal credit on another, so the books always balance.

You never post one side by hand. Each document in BRAccount writes both sides for you.

The left side of an entry. Debits increase assets and expenses and decrease liabilities, equity and income.

Read the Dr column of the General Ledger to see what came in or was spent.

The right side of an entry. Credits increase liabilities, equity and income and decrease assets and expenses.

Read the Cr column to see what went out or what the business now owes.

A named bucket that collects debits and credits for one kind of thing: a bank account, VAT payable, office rent.

Pick the account on every document line. The chart of accounts lists them all; this glossary explains each one below.

The tree of all accounts, grouped under five roots: Assets, Liabilities, Equity, Income and Expenses. BRAccount ships an NFRS-shaped chart.

Open it from Accounts Setup to add a ledger under the right group. Group accounts total their children and take no postings.

The five top-level kinds of account: Asset, Liability, Equity, Income and Expense. The root decides which statement the account lands on.

Set once when you create an account; everything under a root inherits it.

An account whose balance carries forward from year to year: assets, liabilities and equity. Its report type is Balance Sheet.

Balances here never reset. The Period Closing Voucher leaves them alone.

An income or expense account. Its balance belongs to one fiscal year and is closed into Retained Earnings at year end.

Read these on the Profit and Loss Statement; after closing, they start the new year at zero.

One row in the general ledger: account, debit or credit amount, posting date, the voucher that made it and its party.

You never create these directly. Submitting a document writes them; cancelling writes reversing rows and keeps the originals.

Any document that posts to the ledger: Sales Invoice, Purchase Invoice, Payment Entry, Journal Entry, Stock Entry, Purchase Receipt, Delivery Note, Period Closing Voucher.

Every GL Entry names its voucher type and number, so you can always open the source of a figure.

The date a transaction takes effect in the ledger, which may differ from the day you typed it.

Set it to the bill or receipt date. Reports filter on posting date, and BRAccount shows it in Bikram Sambat too.

The three states of a voucher. Drafts can be edited and post nothing. Submitted documents post to the ledger and lock. Cancelled ones are reversed, never deleted.

Save as draft while checking; submit to post. To fix a submitted invoice, cancel it and amend, which issues a new number.

The customer, supplier, employee or shareholder behind a receivable or payable row.

Receivable and Payable accounts always carry a party, so ledgers can be read per customer or supplier.

The part of an invoice not yet paid. It falls as Payment Entries or credit notes are allocated against it.

Accounts Receivable and Payable list invoices by outstanding amount and age.

Nepal's accounting year runs Shrawan 1 to Ashadh end. BRAccount names it by the two Bikram Sambat years it spans.

Every posting date must fall inside an open fiscal year. Create next year's before Shrawan.

The Nepali calendar date. The IRD requires it on invoices; BRAccount stamps every document with it beside the Gregorian date.

Nothing to do: the BS date is derived from the posting date and printed on bills.

The balances a company starts with when it moves its books into BRAccount, posted through the Temporary Opening account.

Use Opening Invoice Creation Tool for unpaid invoices and a Journal Entry with Is Opening set for the rest.

A list of every account with its debit and credit totals. The two columns must agree: that is the proof the books balance.

Run it before any close or filing. If it does not tie, something posted one-sided, which BRAccount prevents.

A tag on every income and expense posting that says which part of the business it belongs to, without a separate account.

Pick it on expense lines to split a Profit and Loss by branch or team.

An extra tag like Cost Center that you define yourself (project, department, vehicle) and can filter reports by.

Add one when you need a breakdown the chart of accounts should not carry.

The document that moves every income and expense balance of a fiscal year into Retained Earnings so the new year starts at zero.

Run once after Ashadh end, after the audit adjustments. Balance Sheet accounts are untouched.

BRAccount's own checklist for month end: bank reconciled, depreciation posted, VAT return figures agreed, CBMS log clean.

Open it from the Nepal IRD workspace on the first days of the next month; the cycle automation fills most of it.

Nepal's tax on sales, 13% as standard. You collect it on sales, pay it on purchases and remit the difference monthly.

BRAccount applies the rate by rule on each invoice line and posts it to VAT Payable or VAT Receivable.

The standard rate on most goods and services.

The default Sales Taxes and Charges Template. Nothing to pick for ordinary sales.

The reduced rate introduced by Finance Act 2083 for ride sharing and electricity.

Choose the VAT 5% template or set the customer's tax category to Nepal VAT 5%.

Exports and other Schedule 2 supplies: VAT applies at zero, so input VAT can still be reclaimed.

Use the VAT 0% template for export invoices; the sale still appears in the VAT return.

Supplies outside VAT entirely, such as basic food, health and education. No VAT is charged and none reclaimed.

Use the VAT Exempt template; such sales stay out of the VAT return's taxable column.

The liability account holding VAT you collected on sales and still owe the IRD.

Sales Invoices credit it; the monthly remittance Journal Entry debits it against Bank.

The asset account holding VAT you paid on purchases, which offsets what you owe.

Purchase Invoices from VAT-registered suppliers debit it.

The monthly filing of output VAT less input VAT, due within 25 days of the Nepali month end.

Open the IRD VAT Return report, check it against the Sales Book and Purchase Book, then file on the taxpayer portal.

Income tax withheld when you pay certain bills (rent, contracts, consultancy) and deposited with the IRD on the payee's behalf.

Assign a Tax Withholding Category to the supplier; the Purchase Invoice then splits the deduction into TDS Payable.

The liability account holding tax withheld from suppliers until it is deposited with the IRD.

Cleared by a Journal Entry to Bank when you deposit, usually within 25 days of month end.

The asset account holding tax that customers withheld from your invoices; it offsets your own income tax.

Record it on the Payment Entry as a deduction when a customer pays short by the TDS amount.

Tax collected in advance on specific gains, such as property or share disposals, configured as Nepal Advance Tax categories.

Rare for a trading business; pick the category on the document when it applies.

The nine-digit taxpayer number the IRD issues to every business and VAT payer. It must print on tax invoices.

Set the company PAN in Company and each customer's or supplier's in their Tax ID field.

Nepal's tax authority: VAT, income tax, TDS and the e-billing rules all come from it.

Everything in the Nepal IRD workspace exists to satisfy an IRD requirement.

The IRD's server that receives a copy of every electronic invoice and credit note in real time.

Submitting an invoice posts it to CBMS automatically; failures retry hourly and show in the CBMS Sync Log.

The IRD rulebook for billing software: no deletion, print counting, a QR code, prescribed registers, an activity log and the CBMS link.

You do not configure it; BRAccount is built to it. The checklist report shows what is met and what needs your filing.

The invoice format a VAT-registered seller must issue: seller and buyer PAN, BS date, taxable value, VAT and a QR code.

The default print format for a submitted Sales Invoice. Reprints are stamped Copy of Original with a count.

A shorter retail format for small consumer sales, allowed with IRD permission.

Choose it on the print dialog for counter sales under the permitted limit.

A return against an issued invoice. It reverses revenue and VAT and is reported to CBMS as a bill return.

Make a Sales Invoice with Is Return ticked against the original; never edit the original.

A return against a supplier's bill. It reduces what you owe and reverses input VAT.

Make a Purchase Invoice with Is Return ticked. It lists in the IRD Debit Note Register.

The IRD-prescribed register of every sale: date, invoice number, buyer PAN, taxable and exempt amounts, VAT.

Print it monthly for the VAT return and keep it six years.

The matching register of purchases with supplier PAN and input VAT.

Reconcile it with supplier tax invoices before claiming input VAT.

The 20-column transaction view the IRD may ask any billing software to show on demand.

Open the IRD Standard View report during an inspection; no setup needed.

A viewable, printable record of who created, submitted, printed or cancelled each bill, as the procedure requires.

Nothing to do; print it if the tax office asks.

A code printed on every tax invoice carrying the seller PAN, buyer PAN, bill number, date and amounts so the IRD can verify it.

Automatic on the tax invoice print format.

Nepal's currency and the books' base currency. Amounts are grouped Nepali style: lakh and crore.

All reports are in NPR; foreign-currency invoices convert at the Currency Exchange rate.

The top group of the Balance Sheet. It takes no postings; it only totals Non-Current Assets, Current Assets and Temporary Accounts under it.

Never post here. Choose a ledger account beneath it, such as Cash, Debtors or Furniture and Fixtures, on your Sales Invoice, Payment Entry or Asset.

A group, no postings. It totals assets kept for more than one year: Property, Plant and Equipment, Right-of-Use Assets, Intangible Assets, Capital Work in Progress and long-term investments.

Do not post here. Pick a child account such as Office Equipment on an Asset, or Software on a Purchase Invoice.

A group that totals physical things used in the business for years: Land, Buildings, Plant and Machinery, Furniture and Fixtures, Office Equipment, Vehicles and Accumulated Depreciation.

No direct postings. A Purchase Invoice for a fixed asset item posts to the right child account; the Asset record then tracks it and its depreciation.

Cost of land the company owns, on the Balance Sheet. Land is not depreciated, so its value stays at cost unless revalued.

Post when buying land through an Asset record linked to a Purchase Invoice or Journal Entry. Registration fees and lawyer costs are added to the cost.

Cost of offices, godowns or shops the company owns, on the Balance Sheet. Depreciated over its useful life, typically 5 percent a year in Nepal.

Post through an Asset record when a building is bought or finished. Repairs that do not extend its life go to Repairs and Maintenance instead.

Cost of production machines, generators and heavy equipment, on the Balance Sheet. Depreciated each month through Accumulated Depreciation.

Post through an Asset record created from the Purchase Invoice. Installation and transport costs are capitalised into the machine's cost.

Cost of chairs, tables, cupboards and shop fittings, on the Balance Sheet. Reduced each month by straight line depreciation.

Post by a Purchase Invoice for a fixed asset item. BRAccount debits this account when the invoice is submitted and tracks it on the Asset record.

Cost of laptops, printers, routers and similar office gear, on the Balance Sheet. Depreciated over its useful life.

Post through an Asset record linked to the Purchase Invoice. Small items like cables or a mouse go to Miscellaneous Expenses instead.

Cost of company cars, bikes, scooters and delivery vans, on the Balance Sheet. Depreciated monthly; fuel and servicing go to expenses.

Post through an Asset record when the vehicle is bought. Include bluebook registration and first-year tax in the cost.

The total depreciation charged so far on all fixed assets. A credit balance shown under PPE on the Balance Sheet, reducing asset cost to book value.

Posted automatically by the monthly depreciation Journal Entry from each Asset's schedule. Never post here by hand except on disposal.

A group, no postings. It totals leased property and equipment the company controls under long leases, as NFRS 16 requires, less their accumulated depreciation.

Do not post here. Use the Property or Equipment child when a lease longer than one year starts.

The value of an office, shop or godown held under a lease of more than one year, on the Balance Sheet. Depreciated over the lease term.

Post by Journal Entry when a long lease begins, at the present value of future rents. Short leases under twelve months stay as Office Rent.

The value of machines or vehicles held under a long lease, on the Balance Sheet. Depreciated over the lease term.

Post by Journal Entry when a long equipment lease starts. Monthly rent on short hires goes to Operating Lease Rentals instead.

Total depreciation charged so far on Right-of-Use Assets. A credit balance under Right-of-Use Assets on the Balance Sheet.

Posted by the monthly depreciation Journal Entry from the lease asset's schedule. Cleared when the lease ends.

Land or buildings held to earn rent or for capital gain, not for the company's own use, on the Balance Sheet.

Post through an Asset record or Journal Entry when property is bought for letting. Rent received goes to Rental Income.

A group, no postings. It totals assets without physical form: Software, Goodwill and their Accumulated Amortisation, on the Balance Sheet.

Do not post here. Use Software or Goodwill on an Asset record or Journal Entry.

Cost of software licences and systems bought for long-term use, on the Balance Sheet. Amortised over the licence life.

Post through an Asset record linked to the Purchase Invoice. Monthly subscriptions are expenses, not assets.

The extra price paid when buying another business above the value of its net assets, on the Balance Sheet. Tested for impairment, not amortised under NFRS.

Post by Journal Entry only when acquiring a business. Rare for a small company.

Total amortisation charged so far on Software and other intangibles. A credit balance under Intangible Assets on the Balance Sheet.

Posted by the monthly depreciation Journal Entry from the intangible asset's schedule.

Money spent on a building or machine that is not yet ready to use, on the Balance Sheet. Moved to the final asset account when complete.

Post contractor bills by Purchase Invoice while construction continues. BRAccount moves it to Buildings when the Asset is submitted as ready to use; no depreciation until then.

Living plants and animals held for business, such as tea bushes, dairy cows or fish stock, on the Balance Sheet at fair value.

Post by Journal Entry when bought or when revalued at year end. Not used by a travel company; relevant to farms and agro businesses.

Costs of searching for minerals, oil or hydro sites before a project is proven, on the Balance Sheet. Used by mining and hydropower companies.

Post survey and drilling bills by Purchase Invoice or Journal Entry. Write off if the search fails.

Shares held in companies where you have significant influence or joint control, on the Balance Sheet. Accounted using the equity method.

Post by Journal Entry when shares are bought or when your share of the associate's profit is recorded at year end.

Your share of assets held jointly with another party in a shared operation, on the Balance Sheet.

Post by Journal Entry for your share of jointly owned equipment or contracts. Uncommon for small businesses.

A group, no postings. It totals long-term investments held for more than a year, split by how NFRS 9 measures them.

Do not post here. Choose the Amortised Cost, Fair Value through OCI or Fair Value through Profit or Loss child.

Long-term investments held to collect fixed interest, such as fixed deposits and bonds, on the Balance Sheet at cost plus accrued interest.

Post by Payment Entry or Journal Entry when the deposit is placed. Interest earned goes to Interest Income.

Long-term shares held for dividends, revalued at market price each year end, with gains going to equity, not profit. On the Balance Sheet.

Post by Journal Entry when shares are bought and when revalued. The revaluation gain goes to Fair Value through OCI Reserve.

Investments held for trading, revalued at market price with gains and losses going straight to Profit and Loss. On the Balance Sheet.

Post by Journal Entry when bought and at each revaluation. Gains go to Fair Value Gain on Investments.

Money owed to you that will not be collected within twelve months, such as long-term deposits or staff loans, on the Balance Sheet.

Post by Journal Entry or Payment Entry for deposits and loans due after one year. Short-term customer dues go to Debtors.

Future income tax savings from timing differences, such as tax depreciation slower than book depreciation. On the Balance Sheet.

Post by Journal Entry at year end after your auditor computes the figure. The other side goes to Deferred Tax expense.

A group, no postings. It totals assets that turn into cash within a year: Inventories, receivables, tax dues, short-term investments and Cash and cash equivalents.

Do not post here. Pick Cash, a bank account, Debtors or Stock In Hand on your document.

A group of Stock type, no postings. It totals goods held for sale or use, through Stock In Hand, on the Balance Sheet.

Do not post here. Stock Entries, Purchase Receipts and Delivery Notes post to Stock In Hand beneath it.

Value of goods in your warehouse at cost, on the Balance Sheet. Rises on purchase receipt, falls on delivery or consumption.

Posted automatically by Stock Entry, Purchase Receipt and Delivery Note when perpetual inventory is on. Do not post by Journal Entry.

A group, no postings. It totals amounts others owe you within a year: Debtors, Contract Assets, Advances and Prepayments and related party dues.

Do not post here. Sales Invoices post to Debtors; supplier advances post to Advances and Prepayments.

Money customers owe you for invoices not yet paid, on the Balance Sheet. BRAccount tracks it per customer under this one account.

Posted automatically when a Sales Invoice is submitted, and cleared by Payment Entry. Never post here by Journal Entry without a customer party.

An estimate of customer dues you may never collect, held as a credit against Debtors on the Balance Sheet, as NFRS 9 requires.

Post by Journal Entry at year end based on how old each customer balance is. The other side is Write Off or Impairment Losses.

Work you have done for a customer but cannot invoice yet under the contract terms, on the Balance Sheet.

Post by Journal Entry at month end for completed work not yet billed. Reverse when the Sales Invoice is raised.

Money paid before you receive the goods or service, such as supplier advances or yearly insurance paid up front. On the Balance Sheet.

Post by Payment Entry for supplier advances, or Journal Entry for prepaid rent and insurance. Release monthly to the expense account.

On long construction or project contracts, the costs plus profit recognised so far that exceed what you have billed. On the Balance Sheet.

Post by Journal Entry at period end for construction-type contracts. Not needed for simple sales of goods or trips.

Money owed to you by directors, sister companies or shareholders, shown separately on the Balance Sheet as the auditor requires.

Post by Payment Entry or Journal Entry for loans or advances to related parties. Keep it separate from ordinary Debtors.

Income tax paid in advance to the IRD in instalments that exceeds the final tax due, on the Balance Sheet.

Post by Payment Entry when paying Poush, Chaitra and Ashadh instalments. Net off against Current Tax Liability at year end.

A group, no postings. It totals VAT and TDS amounts the IRD owes you, through VAT Receivable and TDS Receivable, on the Balance Sheet.

Do not post here. Purchase Invoices post VAT to VAT Receivable; customer tax withholdings post to TDS Receivable.

The 13 percent VAT you paid on purchases that you can set off against VAT collected on sales, on the Balance Sheet.

Posted automatically by Purchase Invoice when the VAT template is applied. Netted with VAT Payable in the monthly return.

Income tax your customers withheld when paying you, which the IRD credits against your yearly tax. On the Balance Sheet.

Post by Payment Entry deduction when a customer pays less than the invoice because of TDS. Match the customer's IRD withholding certificate.

A group, no postings. It totals investments you expect to cash in within a year, through Short-term Investments, on the Balance Sheet.

Do not post here. Use Short-term Investments for fixed deposits and shares held under twelve months.

Fixed deposits, treasury bills or shares you plan to cash within twelve months, on the Balance Sheet.

Post by Payment Entry or Journal Entry when placed. Interest goes to Interest Income on maturity.

A group, no postings. It totals Cash and all Bank Accounts, the figure the Cash Flow Statement ends with. On the Balance Sheet.

Do not post here. Payment Entries use Cash or a specific bank account under Bank Accounts.

Physical notes and coins kept in the office drawer or cashbox, on the Balance Sheet.

Choose Cash as the paid from or paid to account on a Payment Entry or Journal Entry for small cash dealings.

A group of Bank type, no postings. It totals every bank ledger, such as Bank Account (rename me) and Bank Suspense, on the Balance Sheet.

Do not post here. Add one child account per real bank account and pick it on Payment Entries.

Your main business bank account, on the Balance Sheet. Rename it to the real bank, for example Nabil Bank Current Account, before go-live.

Pick it as the bank account on Payment Entries for cheque, eSewa or transfer receipts and payments. Reconcile against the bank statement monthly.

A holding account for bank statement lines you cannot yet explain, on the Balance Sheet. Should be zero after every reconciliation.

Post by Journal Entry when the bank shows a deposit or charge with no matching document. Move it to the correct account once identified.

Fixed assets you have decided to sell within a year, moved out of PPE and shown at the lower of book value or sale price. On the Balance Sheet.

Post by Journal Entry when the board decides to sell a building or vehicle and a buyer is being sought. Stop depreciating it.

Amounts an insurance company can recover from its reinsurers, on the Balance Sheet. Only insurers under NFRS 17 use this.

Post by Journal Entry when claims are ceded to a reinsurer. A trading or travel company never needs it.

A group, no postings. It holds Temporary Opening, the account used only while loading opening balances when you start on BRAccount.

Do not post here. Opening balance entries use Temporary Opening beneath it.

A balancing account used once, when bringing opening balances from your old books into BRAccount. It should end at zero and never appears in final statements.

Use as the other side of opening Stock Entries, opening invoices and the opening Journal Entry on Shrawan 1. Check it nets to zero afterwards.

The top liability group of the Balance Sheet. No postings; it totals Non-Current Liabilities and Current Liabilities.

Never post here. Choose a ledger account beneath it, such as Creditors or VAT Payable, on your Purchase Invoice or Payment Entry.

A group, no postings. It totals debts due after more than one year: long-term loans, lease liabilities, employee benefits, deferred tax, grants and provisions.

Do not post here. Pick the specific child account such as Loans and Borrowings - Non-Current.

Bank or director loans repayable after more than twelve months, on the Balance Sheet. Interest goes to Interest Expense.

Post by Payment Entry or Journal Entry when the loan is received. Each year move the next twelve months of instalments to the Current account.

Future rent you are committed to pay after twelve months under a long lease, on the Balance Sheet. The mirror of Right-of-Use Assets.

Post by Journal Entry when a long lease begins. Reclassify the next year's rent to Lease Liabilities - Current at year end.

Gratuity, accumulated leave and other staff benefits payable after more than a year, on the Balance Sheet.

Post by Journal Entry at year end from the actuarial or Labour Act computation. Paid out through Payment Entry when staff leave.

Future income tax you will owe because tax depreciation is faster than book depreciation or similar timing differences. On the Balance Sheet.

Post by Journal Entry at year end after your auditor computes the figure. The other side goes to Deferred Tax expense.

A government subsidy received for an asset, released to income over the asset's life instead of all at once. On the Balance Sheet.

Post by Payment Entry when the grant arrives. Release a portion each year by Journal Entry to Government Grant Income.

Estimated amounts you will probably have to pay after a year, such as site restoration or long-term warranty, on the Balance Sheet.

Post by Journal Entry at year end when the obligation is likely and can be estimated.

A group, no postings. It totals debts due within one year: short-term loans, Trade and other payables, employee dues, income tax, VAT and TDS.

Do not post here. Pick Creditors, VAT Payable, TDS Payable or another child account on your document.

Bank overdraft, working capital loans and loan instalments due within twelve months, on the Balance Sheet.

Post by Payment Entry when an overdraft is drawn, or by Journal Entry when reclassifying the coming year's instalments from the Non-Current account.

The part of long lease rent due within the next twelve months, on the Balance Sheet.

Post by Journal Entry at year end to move the next year's rent from the Non-Current account. Reduce it with each monthly Payment Entry.

A group, no postings. It totals what you owe suppliers and others within a year: Creditors, Stock Received But Not Billed, Accrued Expenses and related dues.

Do not post here. Purchase Invoices post to Creditors; month-end accruals post to Accrued Expenses.

Money you owe suppliers for bills not yet paid, on the Balance Sheet. BRAccount tracks it per supplier under this one account.

Posted automatically when a Purchase Invoice is submitted, and cleared by Payment Entry. Always post with a supplier party.

Value of goods received into the warehouse before the supplier's bill arrives, on the Balance Sheet. Clears when the Purchase Invoice is booked.

Posted automatically by Purchase Receipt and reversed by the matching Purchase Invoice. Review any balance at month end.

Costs you have used but not yet been billed for, such as this month's electricity or audit fee, on the Balance Sheet.

Post by Journal Entry at month end for expenses with no invoice yet. Reverse when the actual Purchase Invoice arrives.

Money customers paid before you delivered the goods or trip, on the Balance Sheet. Becomes income when the service is delivered.

Post by Payment Entry for customer advances. Clear it when the Sales Invoice is raised for the completed trip.

On long contracts, what you have billed above the costs plus profit recognised so far. On the Balance Sheet.

Post by Journal Entry at period end for construction-type contracts. Not needed for simple sales.

Money you owe directors, shareholders or sister companies, shown separately on the Balance Sheet as the auditor requires.

Post by Payment Entry or Journal Entry for director loans and related company dues. Keep it apart from ordinary Creditors.

Salaries, Dashain bonus, provident fund and SSF contributions due to staff and funds within the next year, on the Balance Sheet.

Posted by Journal Entry when salaries are booked. Cleared by Payment Entry on payday and on SSF deposit.

Income tax for the year that you still owe the IRD, on the Balance Sheet. Net of advance instalments already paid.

Post by Journal Entry at Ashadh end when the year's tax is computed. Clear with a Payment Entry when filing the return.

A group, no postings. It totals indirect tax you have collected or withheld for the IRD: VAT Payable and TDS Payable, on the Balance Sheet.

Do not post here. Sales Invoices post to VAT Payable; supplier payments with withholding post to TDS Payable.

The 13 percent VAT you collected from customers and owe the IRD, on the Balance Sheet. Paid monthly after setting off VAT Receivable.

Posted automatically by Sales Invoice with the VAT template. Pay the net amount to the IRD by the 25th of the next month.

Income tax you withheld from suppliers, landlords, contractors or staff and must deposit with the IRD, on the Balance Sheet.

Post by Purchase Invoice or Payment Entry deduction, for example 10 percent on rent or 1.5 percent on service contracts. Deposit by the 25th.

Estimated amounts you will probably pay within a year, such as a pending customer refund or a disputed bill. On the Balance Sheet.

Post by Journal Entry when the obligation is probable and the amount can be estimated. Reverse when settled.

Claims and premium reserves an insurance company owes policyholders, on the Balance Sheet. Only insurers under NFRS 17 use this.

Post by Journal Entry for claim reserves. A trading or travel company never needs it.

Loans or dues attached to assets you plan to sell, shown beside Non-current Assets Held for Sale on the Balance Sheet.

Post by Journal Entry when reclassifying a loan tied to a building or vehicle that is up for sale.

The top equity group of the Balance Sheet. No postings; it totals Share Capital, Share Premium, Retained Earnings, other reserves and Non-controlling Interests.

Never post here. Use Share Capital for money shareholders put in and let BRAccount roll profit into Retained Earnings at year end.

Money shareholders paid for their shares at face value, usually Rs 100 each, as registered with the Company Registrar. On the Balance Sheet.

Post by Journal Entry or Payment Entry when shares are issued or more capital is brought in. Changes need a Registrar filing.

The extra amount shareholders paid above the Rs 100 face value of a share, on the Balance Sheet. Cannot be paid out as dividend.

Post by Journal Entry when shares are issued above face value, for example to a new investor.

Profits kept in the business since it started, after dividends. The Profit and Loss result moves here at each year end. On the Balance Sheet.

Posted automatically by Period Closing Voucher at Ashadh end. Post dividends by Journal Entry; never post day-to-day income here.

A group, no postings. It totals reserves that are not trading profit: revaluation, fair value, currency translation, pension remeasurement, general and share-based reserves.

Do not post here. Choose the specific reserve child on a year-end Journal Entry.

The increase in value when land or buildings are revalued above cost, kept in equity rather than profit, on the Balance Sheet.

Post by Journal Entry when a registered valuer revalues property. Transfer to Retained Earnings when the asset is sold.

Unrealised gains or losses on long-term shares held at fair value, kept in equity until sold. On the Balance Sheet.

Post by Journal Entry at year end when revaluing Investments at Fair Value through OCI to the NEPSE closing price.

Exchange differences from converting a foreign branch or subsidiary's books into rupees, kept in equity. On the Balance Sheet.

Post by Journal Entry at year end when consolidating a foreign office. Not needed for ordinary dollar invoices; those use Foreign Exchange Gain or Loss.

Actuarial gains or losses on the gratuity and pension liability, kept in equity rather than profit under NFRS. On the Balance Sheet.

Post by Journal Entry at year end from the actuary's report. Companies without defined benefit schemes never use it.

Profit the directors set aside by resolution for future needs or expansion, separate from Retained Earnings. On the Balance Sheet.

Post by Journal Entry after the annual general meeting approves a transfer from Retained Earnings.

The value of share options granted to staff that have not yet been exercised, kept in equity. On the Balance Sheet.

Post by Journal Entry each year as options vest, with the other side in Share-based Payment Expense. Rare for small Nepali companies.

The share of a subsidiary's equity owned by outside shareholders, shown in consolidated accounts only. On the Balance Sheet.

Post by Journal Entry when preparing group consolidated statements. A standalone company never uses it.

The top income group of the Profit and Loss statement. No postings; it totals Revenue from Contracts with Customers and Other Income.

Never post here. Sales Invoices use Sale of Goods or Rendering of Services; bank interest uses Interest Income.

A group, no postings. It totals your main trading income under NFRS 15: Sale of Goods and Rendering of Services, on the Profit and Loss statement.

Do not post here. Set Sale of Goods or Rendering of Services as the income account on each item or Sales Invoice line.

Income from selling physical products, before VAT, on the Profit and Loss statement. Credited each time a Sales Invoice is submitted.

Set it as the income account on item groups for goods. Sales Invoice posts here automatically; VAT goes to VAT Payable.

Income from services such as tour packages, consulting or bookings, before VAT, on the Profit and Loss statement.

Set it as the income account on service items. Sales Invoice posts here automatically; recognise it when the trip or work is done.

A group, no postings. It totals income outside normal trading: interest, rent, grants, asset gains, exchange gains and fair value gains.

Do not post here. Pick Interest Income, Rental Income or another child on your Journal Entry or Payment Entry.

Interest earned on bank savings, fixed deposits and loans given, on the Profit and Loss statement. Banks withhold 15 percent TDS from a company, 6 percent from individuals.

Post by Journal Entry or Payment Entry when the bank credits interest. Book the withheld tax to TDS Receivable.

Rent earned by letting out property or equipment you own, on the Profit and Loss statement. Tenants may withhold 10 percent TDS.

Post by Sales Invoice or Journal Entry each month for the rent due. Pair with Investment Property for let-out buildings.

Subsidies from government or donor bodies recognised as income, either at once or released yearly from Deferred Government Grant. On the Profit and Loss statement.

Post by Payment Entry for revenue grants, or by Journal Entry when releasing part of a deferred asset grant.

The profit when a fixed asset is sold for more than its book value, on the Profit and Loss statement.

Posted automatically when you scrap or sell an Asset record for more than its written-down value, via the disposal Journal Entry.

Profit when a dollar or euro invoice is settled at a better rupee rate than when booked, on the Profit and Loss statement.

Posted automatically by Payment Entry on foreign currency invoices, and by the year-end Exchange Rate Revaluation.

Increase in market value of investments held for trading, booked to profit even though not yet sold. On the Profit and Loss statement.

Post by Journal Entry at year end when revaluing Investments at Fair Value through Profit or Loss.

Increase in the value of livestock or crops as they grow or prices rise, on the Profit and Loss statement. Farms and agro firms only.

Post by Journal Entry at year end when Biological Assets are revalued.

Net profit of a business line or branch that has been closed or sold during the year, shown separately on the Profit and Loss statement.

Post by Journal Entry at year end to move the closed unit's net result out of ordinary income.

The top expense group of the Profit and Loss statement. No postings; it totals Cost of Sales, employee costs, depreciation, operating costs, finance costs and tax.

Never post here. Purchase Invoices, Journal Entries and Payment Entries use a specific child such as Office Rent.

A group of Cost of Goods Sold type, no postings. It totals the direct cost of what you sold: Cost of Goods Sold, valuation expenses and stock adjustments.

Do not post here. Delivery Notes and Sales Invoices post to Cost of Goods Sold beneath it.

The purchase cost of the goods you delivered to customers, on the Profit and Loss statement. Stock value moves here when items leave the warehouse.

Posted automatically by Delivery Note or Sales Invoice with Update Stock ticked. Set as the default expense account in Company settings.

A clearing account for freight, customs and transport added to stock value through Landed Cost Voucher, on the Profit and Loss statement. Nets to zero.

Posted automatically by Landed Cost Voucher and the matching Purchase Invoice for freight. Review any leftover balance at month end.

Gains or losses when the physical count differs from the books, or when stock is revalued, on the Profit and Loss statement.

Posted automatically by Stock Reconciliation and by Material Issue Stock Entries. Count stock at Ashadh end and reconcile.

A group, no postings. It totals everything staff cost you: Salaries and Wages, gratuity, Staff Welfare and share-based pay, on the Profit and Loss statement.

Do not post here. Salary Journal Entries use Salaries and Wages or another child.

Gross salaries, wages, allowances and Dashain bonus paid to staff, on the Profit and Loss statement. Employer SSF contribution also goes here.

Posted by a monthly salary Journal Entry. Withhold employee income tax to TDS Payable and SSF to Liability for Employee Benefits - Current.

The yearly cost of gratuity, provident fund and other retirement benefits earned by staff, on the Profit and Loss statement.

Post by Journal Entry monthly or at year end, with the other side in Liability for Employee Benefits - Non-Current or Current.

Tea, lunch, medical help, uniforms, staff outings and festival gifts, on the Profit and Loss statement.

Post by Purchase Invoice, Journal Entry or Payment Entry for staff-related spending that is not salary.

The yearly cost of share options granted to staff, spread over the vesting period, on the Profit and Loss statement.

Post by Journal Entry at year end with the other side in Share-based Payment Reserve. Rare for small Nepali companies.

A group, no postings. It totals the yearly wearing-out charge on fixed, leased and intangible assets, on the Profit and Loss statement.

Do not post here. The monthly depreciation Journal Entry uses the three child accounts.

The monthly charge that spreads the cost of furniture, equipment, vehicles and buildings over their useful life, on the Profit and Loss statement.

Posted automatically by the depreciation Journal Entry from each Asset's straight line schedule. Set the useful life on the Asset Category.

The monthly charge that spreads a Right-of-Use Asset's value over the lease term, on the Profit and Loss statement. Replaces rent expense on long leases.

Posted by the depreciation Journal Entry from the lease asset's schedule, or by hand monthly.

The monthly charge that spreads the cost of Software or other intangibles over their licence life, on the Profit and Loss statement.

Posted by the depreciation Journal Entry from the intangible Asset's schedule.

A sudden drop in an asset's value below its book value, such as a damaged vehicle or uncollectable dues, on the Profit and Loss statement.

Post by Journal Entry when an asset is damaged, obsolete or a customer balance is doubtful. Pairs with Allowance for Expected Credit Losses.

A group, no postings. It totals day-to-day running costs: rent, utilities, travel, communication, stationery, repairs, fees, advertising, insurance and sundries.

Do not post here. Purchase Invoices and Journal Entries use a specific child such as Office Rent or Travel Expenses.

Monthly rent for the office, shop or godown under a short lease, on the Profit and Loss statement. Landlords are subject to 10 percent TDS.

Post by Purchase Invoice or Journal Entry each month, withholding TDS to TDS Payable. Long leases use Right-of-Use Assets instead.

Electricity, water, generator fuel and similar service bills for the premises, on the Profit and Loss statement.

Post by Purchase Invoice or Payment Entry when the NEA or water bill is paid. Pick the cost center that used the premises.

Hire charges for equipment, vehicles or space under short or low-value leases that stay off the Balance Sheet, on the Profit and Loss statement.

Post by Purchase Invoice for hires under twelve months, such as a bus for a tour or a photocopier on monthly rent.

Loss when a dollar or euro invoice is settled at a worse rupee rate than when booked, on the Profit and Loss statement.

Posted automatically by Payment Entry on foreign currency invoices, and by the year-end Exchange Rate Revaluation.

Customer dues or small balances you give up collecting, charged to profit, on the Profit and Loss statement.

Set as the write-off account on Payment Entry or Sales Invoice when closing a small unpaid remainder. Use Journal Entry for larger bad debts.

The few paisa difference when invoice totals are rounded to the nearest rupee, on the Profit and Loss statement.

Posted automatically by Sales and Purchase Invoices when rounding is on. Set it in Company settings as the Round Off account.

Mobile, landline, internet and courier charges, on the Profit and Loss statement.

Post by Purchase Invoice or Payment Entry for NTC, Ncell or WorldLink bills. The chart also has a plain Communication account; pick one and stick to it.

Flights, bus fares, hotels and daily allowance for staff travelling on business, on the Profit and Loss statement.

Post by Journal Entry or Purchase Invoice. The chart also has Travel and Conveyance for local taxis; keep long trips here.

Small costs that fit no other account, such as a padlock, a mouse or a puja offering, on the Profit and Loss statement.

Post by Journal Entry or Payment Entry only when nothing else fits. The chart has two accounts with this name; merge them or use only one.

Mobile, landline and internet charges, on the Profit and Loss statement. A near duplicate of Communication Expenses.

Post by Purchase Invoice or Payment Entry for phone and internet bills. Because Communication Expenses also exists, use one of the two consistently.

Paper, pens, printer toner, visiting cards, invoice books and photocopying, on the Profit and Loss statement.

Post by Purchase Invoice or Journal Entry for stationery shop bills.

Local taxi, bus and bike fuel costs for moving around town on business, on the Profit and Loss statement.

Post by Journal Entry or Payment Entry for daily local travel. Long out-of-town trips go to Travel Expenses.

Servicing, spare parts and repairs that keep assets working without extending their life, on the Profit and Loss statement.

Post by Purchase Invoice or Journal Entry for repair bills. Upgrades that add life or capacity go to the asset account instead.

Fees paid to auditors, lawyers, accountants and consultants, on the Profit and Loss statement. Subject to 15 percent TDS, or 1.5 percent for VAT-registered firms.

Post by Purchase Invoice with TDS withheld to TDS Payable. Accrue the audit fee at Ashadh end if not yet billed.

Facebook ads, banners, brochures, travel fair stalls and sponsorships, on the Profit and Loss statement.

Post by Purchase Invoice or Payment Entry, usually to the Marketing - YFF cost center, so the marketing budget report stays accurate.

Cheque book, transfer, SMS, card and account service fees the bank deducts, on the Profit and Loss statement.

Post by Journal Entry or Payment Entry deduction when the statement shows a charge. The chart has two accounts with this name, one under Finance Costs; use one consistently.

Premiums for vehicle, fire, travel and staff medical insurance, charged to the months the cover applies, on the Profit and Loss statement.

Post by Purchase Invoice, or by Journal Entry each month when releasing a yearly premium from Advances and Prepayments.

A group, no postings. It totals the cost of borrowing: Interest Expense, Interest on Lease Liabilities and finance-related Bank Charges, on the Profit and Loss statement.

Do not post here. Loan interest debits Interest Expense; lease interest debits Interest on Lease Liabilities.

Interest charged by banks or lenders on loans and overdrafts, on the Profit and Loss statement. Interest to individuals carries 15 percent TDS.

Post by Journal Entry or Payment Entry when the bank debits interest, usually quarterly. Capitalise interest during construction to Capital Work in Progress.

The finance charge part of each lease payment on long leases, on the Profit and Loss statement. The rest of the payment reduces the lease liability.

Post by Journal Entry monthly from the lease schedule, splitting each rent payment between interest and principal.

A group, no postings. It totals the year's income tax charge: Current Tax and Deferred Tax, shown below operating profit on the Profit and Loss statement.

Do not post here. The year-end tax Journal Entry uses Current Tax or Deferred Tax.

Income tax due to the IRD on this year's taxable profit, usually 25 percent for a private company, on the Profit and Loss statement.

Post by Journal Entry at Ashadh end once the tax computation is done, with the other side in Current Tax Liability.

The tax effect of timing differences between book profit and IRD taxable profit, on the Profit and Loss statement. Can be a charge or a credit.

Post by Journal Entry at year end with the other side in Deferred Tax Liability or Deferred Tax Assets, as your auditor computes.

Net loss of a business line or branch closed or sold during the year, shown separately on the Profit and Loss statement.

Post by Journal Entry at year end to move the closed unit's net loss out of ordinary expenses.

The bill you issue to a customer. On submit it debits Debtors (the customer) and credits Sales and VAT Payable; with Update Stock it also moves stock.

Create from Accounts > Sales Invoice or from a Sales Order or Delivery Note. Submitted invoices lock and cannot be deleted, cancel and amend instead.

Marks an account as Debtors. Sales Invoices post the customer balance here and Payment Entries clear it, so party-wise balances can be tracked.

Set on the Debtors account in the Chart of Accounts. The company default is Debtors - YFF; every Sales Invoice must use a Receivable account.

The master record for someone who buys from you: name, group, territory, PAN, credit limit, price list and receivable account. No ledger effect by itself.

Create from Selling > Customer before raising a Quotation, Sales Order or Sales Invoice. Fill the PAN for IRD and CBMS reporting.

A tree that classifies customers, for example Commercial, Individual or Government, with optional default price list and payment terms. No ledger effect.

Set up under Selling > Customer Group and pick one on every Customer. Use it to filter the Sales Register.

A tree of regions, for example Nepal > Bagmati > Kathmandu, used to tag customers and set sales targets. No ledger effect.

Define under Selling > Territory and choose one on each Customer; it copies onto their invoices.

A tree of staff who earn credit or commission on sales. Invoices can split their value between sales persons. No ledger effect.

Create under Selling > Sales Person, link an Employee, and add them in the Sales Team table of Orders and Invoices.

A third party who resells your products for a commission. Invoices tagged with a partner compute commission on net total. No ledger effect until commission is paid.

Create under Selling > Sales Partner with a commission rate, pick it on a Sales Invoice, then pay the commission by Journal Entry.

A simple list of partner kinds such as Dealer, Distributor or Affiliate. No ledger effect.

Add under Selling > Sales Partner Type and pick one on each Sales Partner.

A list of industries, such as Tourism or Retail, used to describe customers. No ledger effect.

Pick it on the Customer form; it is only for reporting and filtering.

A priced offer sent to a customer or lead before any order exists. No ledger effect.

Create under Selling > Quotation; on acceptance convert it to a Sales Order. Submitted quotations lock, cancel and amend to change them.

A confirmed customer order listing what you must deliver and bill. No ledger effect; stock and debtors move on Delivery Note and Invoice.

Create from a Quotation or directly under Selling > Sales Order. Submitted orders lock; use Close for abandoned orders instead of deleting.

A child row on a Sales Order giving the planned delivery date and quantity for each item. No ledger effect.

Fill it in when a customer wants goods in instalments; it drives the Sales Order Analysis report.

Records that delivered equipment was installed at the customer site, with serial numbers and date. No ledger effect.

Create from a submitted Delivery Note under Selling > Installation Note. Submitted notes lock; cancel to change.

Restricts which items a particular customer or supplier can buy or sell. No ledger effect.

Create under Selling > Party Specific Item; the item picker on their transactions then shows only allowed items.

A sellable item made of several stock items. Selling the bundle issues each component from stock while the invoice shows one line.

Create under Selling > Product Bundle with a non stock parent item and component rows.

An automatic discount or special price triggered by customer, group, item, quantity or date. No ledger effect; it only changes line rates.

Create under Selling > Pricing Rule; it applies when you add items to Quotations, Orders and Invoices.

Builds many Pricing Rules at once from one campaign, such as buy 10 get 1 free. No ledger effect.

Create under Selling > Promotional Scheme with price or product discount slabs; it generates the Pricing Rules.

A code a customer enters to unlock a Pricing Rule discount, with a usage limit and validity. No ledger effect.

Create under Selling > Coupon Code linked to a Pricing Rule; enter the code on the Sales Invoice.

Lets customers earn points on invoices and redeem them as a discount. Redemption debits the expense account you choose.

Create under Accounts > Loyalty Program with tiers and points per rupee; assign it on the Customer.

The ledger of points earned and redeemed per customer, created automatically from invoices. No ledger effect.

Read only; open Accounts > Loyalty Point Entry to see a customer's point balance and expiry.

Calculates a delivery charge from order value or weight and adds it as a tax row that credits the shipping income account.

Create under Selling > Shipping Rule and pick it on Orders and Invoices.

One rule for when part of an invoice falls due, for example 50% in 15 days. No ledger effect.

Create under Accounts > Payment Term and combine terms in a Payment Terms Template.

A named set of Payment Terms that splits an invoice into due dates and drives the receivable ageing. No ledger effect.

Create under Accounts > Payment Terms Template and set it as default on Customer, Supplier or Company.

Standard wording printed on quotations, orders and invoices, such as validity or refund policy. No ledger effect.

Create under Selling > Terms and Conditions and pick it on documents; set selling and buying defaults on the Company.

A reminder for an overdue invoice that can add interest and a fee. Submitting posts nothing; the charges post when the customer pays through a Payment Entry made from it.

Create from Payments > Dunning for an overdue Sales Invoice, then print and send it. Submitted dunnings lock.

The template behind a Dunning: interest rate, fee, letter text and the income accounts. No ledger effect.

Create under Accounts > Dunning Type for first, second and final reminders.

Automatically generates a Sales or Purchase Invoice every billing cycle for a customer or supplier. Each generated invoice posts normally.

Create under Accounts > Subscription with a plan and start date; the scheduler creates the invoices.

The item, price and billing interval a Subscription charges. No ledger effect.

Create under Accounts > Subscription Plan, then add it to one or more Subscriptions.

The scheduled job that creates the subscription invoices due on a date. The invoices it creates post to the ledger.

Runs daily on its own; create one manually under Accounts > Process Subscription to catch up a missed day.

Company wide rules for subscriptions: grace period, cancel after grace, prorate charges. No ledger effect.

Open Accounts > Subscription Settings once when you start using subscriptions.

Asks a customer to pay an invoice by email or a payment gateway link. When paid it can create the Payment Entry.

Create from a Sales Invoice or Sales Order with the Request Payment button. Submitted requests lock.

Links an online payment gateway to the bank account that receives its settlements. No ledger effect.

Create under Accounts > Payment Gateway Account; Payment Requests use it to build pay links.

A loan against unpaid invoices. Submit moves them from Debtors to Accounts Receivable Discounted; the disbursement entry debits Bank and charges and credits Short Term Loan.

Create under Accounts > Invoice Discounting, pick the invoices and bank; make the disbursement entry when funded and the closure entry on repayment. Submitted records lock.

The settings for a point of sale counter: warehouse, modes of payment, default customer, print format. No ledger effect.

Create under Accounts > POS Profile per counter or cashier before opening the POS.

Opens a cashier shift by recording the opening cash in each mode of payment. No ledger effect.

Created when a cashier opens the POS screen; one per shift and user.

A quick counter sale, usually paid at once. It is not posted alone; the POS Closing Entry merges it into a consolidated Sales Invoice.

Created from the Point of Sale screen. Submitted POS invoices lock; return goods with a return POS Invoice.

Closes a shift: counts cash per mode of payment and merges the shift's POS Invoices into Sales Invoices, which post to the ledger.

Create from Accounts > POS Closing Entry at shift end; submit after explaining differences. Submitted closings lock.

The record of which POS Invoices were combined into which consolidated Sales Invoice. No ledger effect.

Read only, created by the POS Closing Entry; open it to trace a counter sale to its invoice.

Global point of sale options: which invoice type the POS creates, extra item search fields, and whether change given is posted. No ledger effect.

Open Accounts > POS Settings once when setting up counters.

A supplier's bill recorded in your books. On submit it credits Creditors (the supplier) and debits expense, asset or stock accounts plus input VAT.

Create from Accounts > Purchase Invoice or from a Purchase Order or Receipt. Submitted invoices lock and cannot be deleted, cancel and amend instead.

Marks an account as Creditors. Purchase Invoices post what you owe suppliers here and Payment Entries clear it, party by party.

Set on Creditors - YFF in the Chart of Accounts; it is the company default payable account.

The master for someone you buy from: name, group, PAN, VAT registration, default payable account and payment terms. No ledger effect.

Create under Buying > Supplier before a Purchase Order or Invoice. The Tax Withholding Category drives TDS and the Tax Category drives VAT.

A tree classifying suppliers, such as Hardware, Services or Distributor, with optional default payment terms. No ledger effect.

Set up under Buying > Supplier Group and choose one on each Supplier.

A confirmed order to a supplier listing items, rates and delivery date. No ledger effect until the Receipt or Invoice.

Create under Buying > Purchase Order or from a Material Request. Submitted orders lock; close them if abandoned.

A request sent to several suppliers for prices on the same items. No ledger effect.

Create under Buying > Request for Quotation, email suppliers, then record their replies as Supplier Quotations. Submitted requests lock.

A supplier's quoted prices in reply to your request. No ledger effect.

Enter under Buying > Supplier Quotation, compare in the Supplier Quotation Comparison report, then convert the winner to a Purchase Order.

A periodic score for a supplier built from criteria such as on time delivery, with warnings or order blocks. No ledger effect.

Create under Buying > Supplier Scorecard; the scheduler creates scoring periods and updates the standing.

One measure, with a weight and formula, used in a scorecard. No ledger effect.

Create under Buying > Supplier Scorecard Criteria and add it to scorecards.

The score of one supplier for one period, calculated from the criteria. No ledger effect.

Generated automatically; submitted periods lock. Open one to see how a score was computed.

A score band such as Excellent, Average or Poor, with actions like warning or preventing new orders. No ledger effect.

Create under Buying > Supplier Scorecard Standing with a score range.

A system value a criteria formula can use, such as total shipments or late shipments. No ledger effect.

Mostly predefined; add one under Buying > Supplier Scorecard Variable only for custom measures.

Records money received or paid. Receive debits Bank or Cash and credits Debtors; Pay debits Creditors and credits Bank or Cash.

Create from the invoice's Make Payment button or Accounts > Payment Entry. Submitted entries lock and cannot be deleted, cancel and amend instead.

The Payment Entry type for money coming in from a Customer. Debits the bank or cash account and credits Debtors.

Choose Receive and party type Customer, then allocate the amount against open Sales Invoices.

The Payment Entry type for money going out to a Supplier or Employee. Debits Creditors and credits the bank or cash account.

Choose Pay and party type Supplier, then allocate against open Purchase Invoices.

How money moved: Cash, Cheque, Credit Card, Wire Transfer or Bank Draft. Each maps to a default Cash or Bank account per company.

Pick it on Payment Entries and POS invoices; set the default account under Accounts > Mode of Payment.

A manual entry with any debits and credits that must balance. It posts exactly the accounts you type.

Create under Accounts > Journal Entry for adjustments, accruals, opening balances or depreciation. Submitted entries lock, cancel and amend instead.

The default entry type for general adjustments between any accounts.

Use for accruals, corrections and transfers that do not touch a bank account.

A Journal Entry that involves a bank account, with cheque number and date fields for bank reconciliation.

Use for bank charges, interest or transfers you prefer not to record as Payment Entries.

The entry type created when an Asset Depreciation Schedule posts a period's depreciation.

Created automatically by the depreciation job; book one manually only to correct a schedule.

A saved layout of accounts for a recurring Journal Entry so you only fill in amounts. No ledger effect.

Create under Accounts > Journal Entry Template and pick it on a new Journal Entry.

Defines where amount, date and payee print on a bank's cheque leaf. No ledger effect.

Create under Accounts > Cheque Print Template per bank, then print cheques from Payment Entries.

A batch instruction to the bank to pay several suppliers at once. No ledger effect; the Payment Entries do the posting.

Create under Accounts > Payment Order from Payment Requests or Entries and send it to the bank. Submitted orders lock.

An internal ledger that tracks every invoice and payment per party so outstanding amounts can be matched. It mirrors the GL.

Read only; created automatically. Use Repost Payment Ledger if outstanding amounts look wrong.

Tracks advances allocated against Sales Orders and Purchase Orders, so each order's advance paid stays correct. No separate GL effect.

Created automatically when a Payment or Journal Entry references an order; view under Accounts > Advance Payment Ledger Entry.

A tool that matches unallocated payments and credit notes against open invoices for one party. Allocation updates the Payment Entry.

Open Accounts > Payment Reconciliation, pick the party, fetch the open items and allocate.

Runs Payment Reconciliation in the background for a party with many entries. Allocations post as in the manual tool.

Create under Accounts > Process Payment Reconciliation when the manual tool times out. Submitted runs lock.

The progress and error log of a background reconciliation run. No ledger effect.

Read only; open it when a run shows Partially Reconciled or Failed.

Removes the link between a payment and the invoices it was allocated to, leaving both open again. Reverses the allocation only.

Create from the Payment Entry's Unreconcile button when a payment was matched to the wrong invoice. Submitted entries lock.

Rebuilds the Payment Ledger for chosen vouchers so outstanding amounts match the GL. GL balances do not change.

Create under Accounts > Repost Payment Ledger when an invoice shows a wrong outstanding after a fix. Submitted reposts lock.

A simple day end cash count by a cashier, listing opening, received and closing amounts. No ledger effect.

Create under Accounts > Cashier Closing; most users use POS Closing Entry instead. Submitted closings lock.

The kinds of party a payment can be against: Customer, Supplier, Employee, Shareholder. Each maps to an account type.

Rarely edited; pick a Party Type on Payment and Journal Entries.

Links a Customer and Supplier that are the same organisation so their balances can be netted. No ledger effect.

Create under Accounts > Party Link when you both buy from and sell to one company.

A stored exchange rate between two currencies on a date. No ledger effect; used to convert foreign documents to NPR.

Enter under Setup > Currency Exchange when you bill or pay in USD or INR, or let it fetch automatically.

Configures which online service fetches exchange rates and how. No ledger effect.

Open Accounts > Currency Exchange Settings once; disable it to enter rates by hand.

Lists currency pairs with a fixed rate, such as INR to NPR 1.60, so rates are never fetched. No ledger effect.

Open Accounts > Pegged Currencies and add the pair and rate.

Restates foreign currency balances at today's rate. On submit it posts a Journal Entry to Exchange Gain or Loss.

Create under Accounts > Exchange Rate Revaluation at period end for USD receivables or payables. Submitted revaluations lock.

The bank itself, such as NIC Asia or Nabil, as a master shared by its accounts. No ledger effect.

Create under Accounts > Bank before adding Bank Accounts.

One of your or a party's bank accounts, linked to a GL account of type Bank. No ledger effect itself.

Create under Accounts > Bank Account; tick Is Company Account for your own and pick it on Payment Entries.

Marks a GL account as a bank balance. Payment Entries, Bank Entries and reconciliation only work on Bank or Cash accounts.

Set on each bank GL account; it then appears as Paid To or Paid From.

Marks a GL account as physical cash in hand. Used by the Cash mode of payment and the POS.

Set on Cash - YFF; keep one per branch or till.

A label for bank account kinds such as Current, Savings or Loan. No ledger effect.

Create under Accounts > Bank Account Type and pick it on each Bank Account.

A finer label under a type, such as Call Deposit or Overdraft. No ledger effect.

Optional; add under Accounts > Bank Account Subtype.

A stored snapshot of a bank account balance on a date, usually fetched from a bank feed. No ledger effect.

Mostly automatic; compare it with the GL balance in the Bank Reconciliation Statement.

One line from a bank statement: date, amount, description. Matching it to a Payment or Journal Entry marks that entry cleared. No ledger effect.

Imported by Bank Statement Import or typed in, then matched in the Bank Reconciliation Tool. Submitted transactions lock.

Auto matches or auto creates entries for statement lines by description pattern. No ledger effect.

Create under Accounts > Bank Transaction Rule for recurring lines like charges or interest.

Uploads a CSV or Excel statement and creates Bank Transactions from its rows. No ledger effect.

Create under Accounts > Bank Statement Import, map the columns, start the import.

Row by row result of an import, with errors for lines that failed. No ledger effect.

Read only; open it to fix rows that did not import.

Lists unmatched Bank Transactions and lets you match them, create payments or journals, and see the reconciled balance. Matching clears entries.

Open Accounts > Bank Reconciliation Tool, pick the bank account and dates, work through the list.

An older tool to set the clearance date on cheques and payments directly. It sets the clearance date only.

Open Accounts > Bank Clearance when you do not import statements.

Records a guarantee issued by or received from a bank, with amount, validity and margin. No ledger effect.

Create under Accounts > Bank Guarantee linked to a Sales or Purchase Order. Submitted guarantees lock.

A saved tax table applied to sales, for example VAT 13% to VAT Payable. Each row credits its tax account when the invoice is submitted.

Create under Accounts > Sales Taxes and Charges Template; mark one default so every Sales Invoice picks it up.

The purchase side tax table: input VAT, plus charges like freight that can be added to item cost. Debits the input VAT account.

Create under Accounts > Purchase Taxes and Charges Template and mark a default for Purchase Invoices.

Overrides the tax rate for specific items, such as exempt or 5% items, inside a 13% template. No ledger effect itself.

Create under Accounts > Item Tax Template and attach it on the Item or Item Group.

A label on customers, suppliers or addresses that picks a tax template through Tax Rules. No ledger effect.

Create under Accounts > Tax Category and set it on the party; a Tax Rule maps it to a template.

Chooses a tax template automatically by customer, supplier, item, tax category or date. No ledger effect.

Create under Accounts > Tax Rule for each category to template mapping.

The standard category for VAT registered domestic customers and suppliers.

Set on most parties; the Tax Rule then applies the VAT 13% template.

Category for ride share and electricity supplies, taxed at 5%.

Set on customers buying those supplies.

Category for export customers, zero rated under Schedule 2 of the VAT Act.

Set on foreign customers who pay in convertible currency.

Category for Schedule 1 exempt goods and services, where no VAT is charged or recovered.

Set on parties dealing only in exempt items such as basic food or education.

Sales and purchase template adding 13% VAT, credited to VAT Payable or debited to input VAT.

The default template; nearly every domestic invoice uses it.

Template adding 5% VAT for ride sharing and electricity supplies.

Pick it on invoices for those supplies only.

Zero rated template: a VAT row at 0% so the invoice still appears in the VAT return as an export.

Use for exports; input VAT on related purchases stays recoverable.

Template with a 0% VAT row for exempt supplies, so they still appear in the VAT return; related input VAT is not recoverable.

Use for Schedule 1 items; keep it separate from zero rated exports.

The 13% VAT template created by the Nepal IRD setup, posting to VAT Payable. It is the same rate as VAT 13%, not a fee bundle.

Either this or VAT 13% works for standard domestic sales; keep one as the company default to avoid confusion.

Adds the 2% luxury fee on luxury goods and services, such as high end hotel stays and jewellery. In the demo it posts to VAT Payable - YFF.

Pick it on sales of items the Finance Act lists as luxury.

Adds the 3% health equity fee levied on tobacco, alcohol and similar products. In the demo it posts to VAT Payable - YFF.

Pick it on sales of products the Finance Act lists as health risk items.

Adds the 3% education equity fee levied on education related services. In the demo it posts to VAT Payable - YFF.

Pick it on invoices for services the Finance Act subjects to the education fee.

Adds the 0.5% skill development fee where the Finance Act requires it. In the demo it posts to VAT Payable - YFF.

Pick it on invoices for services that attract the fee.

Defines a TDS rate and threshold. A Purchase Invoice or Payment Entry with a TDS category deducts tax from the supplier and credits TDS Payable.

Set it on the Supplier or the Purchase Invoice; pay the withheld amount to IRD and file the monthly TDS return.

The Nepal Advance Tax categories hold advance income tax withheld on capital gains: property under or over 5 years, shares up to or over 365 days, involuntary disposal.

Pick one when recording a gain on sale of land, buildings or shares; the amount withheld is a prepaid tax asset.

Groups several TDS categories so one supplier can carry more than one rate by item or invoice. No ledger effect.

Create under Accounts > Tax Withholding Group and set it on the Supplier instead of a single category.

Marks VAT, TDS and fee accounts so tax templates can post to them and tax reports pick them up.

Set on VAT Payable, input VAT, TDS Payable and fee payable accounts.

A fixed asset record. On submit, or through its Purchase Invoice, it debits the Fixed Asset account; it then drives depreciation and disposal entries.

Create from a Purchase Invoice with Is Fixed Asset ticked, or Assets > Asset for existing assets. Submitted assets lock, cancel and amend instead.

Groups assets and sets their default accounts and depreciation method per company. No ledger effect itself.

Create under Assets > Asset Category before the first Asset; pick it on the Item and on the Asset.

Freehold land. It is never depreciated, so the category has no depreciation rows.

Pick it on land purchases; only revaluation or disposal changes its value.

Owned buildings and major structures, depreciated straight line over their useful life.

Pick it on construction completed through Asset Capitalization or a building purchase.

Production machines and heavy equipment, depreciated straight line.

Pick it on machinery; use Asset Shift Allocation if a machine runs extra shifts.

Desks, chairs, shelving and fittings, depreciated straight line.

Pick it on furniture bills marked Is Fixed Asset.

Computers, printers and similar equipment, depreciated straight line.

Pick it on laptops, printers and phones.

Cars, vans and motorcycles owned by the company, depreciated straight line.

Pick it on vehicle purchases; registration costs can be capitalised too.

Purchased software licences and similar intangibles, amortised straight line.

Pick it on multi year software purchases rather than expensing them.

Leased premises or equipment recognised as assets under lease accounting, depreciated over the lease term.

Pick it when a long lease is brought onto the balance sheet.

The row by row plan of depreciation dates and amounts for one asset and finance book. Posting a row creates a Depreciation Entry journal.

Created automatically when an Asset is submitted; cancel and amend the Asset to change it.

Marks accounts that hold asset cost, such as Office Equipment or Furniture. Asset purchases debit here.

Set on each fixed asset cost account under Property, Plant and Equipment in the chart.

Marks the contra account that collects depreciation posted so far, reducing net book value.

Set on Accumulated Depreciation accounts and pick them in each Asset Category.

Marks the expense account debited each period by Depreciation Entries.

Set on Depreciation - Property, Plant and Equipment - YFF and choose it in Asset Categories.

Marks the account holding the cost of assets still being built or installed, before they become fixed assets.

Set on Capital Work in Progress - YFF; submitting the Asset, or an Asset Capitalization, moves balances out of it.

A log line per asset: created, depreciated, moved, repaired, scrapped. No ledger effect.

Read only; see the activity list on the Asset form.

Turns stock items, service bills or other assets into one new asset. On submit it credits Stock or CWIP and debits the Fixed Asset account.

Create under Assets > Asset Capitalization when a project completes. Submitted capitalizations lock.

A schedule of planned maintenance tasks for an asset, with assignees and frequency. No ledger effect.

Create under Assets > Asset Maintenance; its tasks generate Asset Maintenance Logs.

The record of one maintenance task done, with date and result. No ledger effect.

Generated from Asset Maintenance; complete and submit it after the work. Submitted logs lock.

A named group of employees responsible for maintenance. No ledger effect.

Create under Assets > Asset Maintenance Team and set it on Asset Maintenance.

Moves an asset to a new location, custodian or employee. No ledger effect.

Create under Assets > Asset Movement. Submitted movements lock.

Records a repair and downtime. With Capitalize Repair Cost ticked, submit debits the Fixed Asset account and credits repair expense and stock used; otherwise no ledger effect.

Create under Assets > Asset Repair for breakdowns. Submitted repairs lock.

Changes how many shifts a machine runs per period, scaling its depreciation. It changes future Depreciation Entries.

Create under Assets > Asset Shift Allocation for shift based assets. Submitted allocations lock.

The multiplier for each shift name, for example Single 1, Double 2, Triple 3. No ledger effect.

Create under Assets > Asset Shift Factor; pick it on the schedule and allocation.

Writes an asset up or down to a new value. On submit it posts the difference to Accumulated Depreciation and an impairment account.

Create under Assets > Asset Value Adjustment after an impairment review. Submitted adjustments lock.

A physical place where assets sit, as a tree such as Head Office > 2nd Floor. No ledger effect.

Create under Assets > Location and set it on the Asset and on Asset Movements.

A product or service you buy, sell or keep in stock, with UOM, item group, valuation and tax settings. No ledger effect by itself.

Create under Stock > Item before any transaction; tick Maintain Stock for physical goods and Is Fixed Asset for assets.

A tree classifying items, such as Products, Services or Raw Material, with default accounts and taxes. No ledger effect.

Create under Setup > Item Group and pick one on every Item.

The maker's brand on an item, for reporting and defaults. No ledger effect.

Create under Setup > Brand and pick it on the Item.

The buying or selling rate of one item on one Price List, optionally per UOM and date range. No ledger effect.

Create under Stock > Item Price, or let invoices update it when enabled.

A named collection of Item Prices in one currency, for buying or selling. No ledger effect.

Create under Stock > Price List and set defaults on Customer, Supplier or Selling Settings.

Marks one item as a substitute for another in orders and manufacturing. No ledger effect.

Create under Stock > Item Alternative.

A property like Colour or Size with its values, used to build item variants. No ledger effect.

Create under Stock > Item Attribute, then enable Has Variants on a template item.

Stores how many days a supplier takes to deliver an item. No ledger effect.

Updated automatically from receipts; used for reorder planning.

Links an item to a Manufacturer and its part number. No ledger effect.

Create under Stock > Item Manufacturer when the same item comes from several makers.

The company that makes an item, as a master. No ledger effect.

Create under Stock > Manufacturer.

A unit such as Nos, Kg, Litre or Hour. No ledger effect.

Pick the stock UOM on each Item; add new units under Setup > UOM.

Groups units of the same kind, like Weight or Length, for conversions. No ledger effect.

Mostly predefined; add under Stock > UOM Category.

A standard factor between two units in a category. No ledger effect.

Predefined; add under Setup > UOM Conversion Factor for custom units.

A place where stock is kept, as a tree. Each warehouse posts to a Stock account, its own or the company default, so stock value appears in the Balance Sheet.

Create under Stock > Warehouse; every stock movement names a source or target warehouse.

A label on warehouses. Only Transit changes behaviour, marking the in between store for two step transfers. No ledger effect.

Create under Stock > Warehouse Type and set it on the Warehouse.

The root group warehouse that holds every other warehouse of the company. Stock is never posted to it directly.

Pick it as the parent when creating a new warehouse.

The main store for purchased goods and raw materials.

The default target for Purchase Receipts and Material Receipts.

Goods ready for sale, usually after manufacture or repacking.

The default source for Delivery Notes.

Items part way through manufacture or assembly.

Used by Manufacture Stock Entries between raw material and finished goods.

A transit warehouse for stock that has left one store but not yet reached another.

Used automatically by two step Material Transfers between stores.

The retail counter store at Koteshwor.

Set as the warehouse on the Koteshwor POS Profile.

A warehouse representing raw material lying with a subcontractor, created for subcontracting.

Used by Subcontracting Orders and Receipts; not for normal stock.

Marks the asset account that holds inventory value. Receipts debit it and deliveries credit it, driven by warehouses.

Set on Stock In Hand - YFF and link warehouses to it.

Marks the expense account for differences found in stock counts and revaluations.

Set on Stock Adjustment - YFF; Stock Reconciliation posts here.

Marks the liability that holds goods received before the supplier bill arrives.

Set on the account of that name; Purchase Receipt credits it and Purchase Invoice clears it.

Marks the account that absorbs freight and other charges added to item cost by Landed Cost Vouchers.

Set on the account of that name and use it in purchase tax rows marked Valuation.

Marks the expense debited when stock is delivered or sold.

Set on Cost of Goods Sold - YFF; Delivery Notes and stock updating invoices post here.

The live quantity of one item in one warehouse: actual, reserved, ordered, projected. No ledger effect.

Read only; see the Stock Balance report or the Bin list.

A lot of an item with its own number, expiry and quantity. No ledger effect.

Enable Has Batch No on the Item; batches are created on receipt.

One uniquely numbered unit of an item, tracked through purchase, stock and sale. No ledger effect.

Enable Has Serial No on the Item; serial numbers are created on receipt.

The list of serial or batch numbers attached to one transaction line. It posts the stock ledger per serial or batch.

Created from the item row on receipts, deliveries and stock entries. Submitted bundles lock.

Moves stock: Material Receipt, Issue, Transfer, Manufacture, Repack. Receipts debit Stock; issues credit Stock against an expense or difference account.

Create under Stock > Stock Entry for anything that is not a purchase or sale. Submitted entries lock, cancel and amend instead.

A named purpose for Stock Entries that presets the purpose and accounts. No ledger effect.

Predefined; add under Stock > Stock Entry Type for custom purposes.

One line per item, warehouse and movement, with quantity, rate and running value. The stock equivalent of a GL Entry.

Read only; see the Stock Ledger report.

Sets the counted quantity and valuation for items in a warehouse. Differences debit or credit Stock Adjustment against Stock.

Create under Stock > Stock Reconciliation after a physical count or for opening stock. Submitted reconciliations lock.

Freezes stock balances up to a date so reports load faster and older entries are locked. No new GL effect.

Create under Stock > Stock Closing Entry at period end. Submitted closings lock.

The stored per item, per warehouse balance written by a Stock Closing Entry. No ledger effect.

Read only.

Reserves stock in a warehouse for a Sales Order so it cannot be issued elsewhere. No ledger effect.

Create from the Sales Order's Reserve button. Submitted reservations lock.

An internal request to purchase, transfer, issue or manufacture items. No ledger effect.

Create under Stock > Material Request, then convert it to a Purchase Order or Stock Entry. Submitted requests lock.

Records goods arriving from a supplier. On submit it debits Stock and credits Stock Received But Not Billed.

Create from a Purchase Order under Stock > Purchase Receipt. Submitted receipts lock, cancel and amend instead.

Records goods leaving to a customer. On submit it credits Stock and debits Cost of Goods Sold.

Create from a Sales Order under Stock > Delivery Note, then bill it. Submitted notes lock, cancel and amend instead.

A warehouse list of what to pick and from where for one or more orders. No ledger effect.

Create from a Sales Order; after picking, create the Delivery Note. Submitted lists lock.

Lists packages, contents and weights for a Delivery Note. No ledger effect.

Create from a submitted Delivery Note. Submitted slips lock.

Records a courier shipment with parcels, pickup and delivery addresses. No ledger effect.

Create from a Delivery Note under Stock > Shipment. Submitted shipments lock.

Standard parcel sizes and weights for shipments. No ledger effect.

Create under Stock > Shipment Parcel Template.

Plans a vehicle route delivering several Delivery Notes, with driver and stops. No ledger effect.

Create under Stock > Delivery Trip. Submitted trips lock.

Adds freight, customs or insurance to the cost of received goods. On submit it debits Stock and credits Expenses Included In Valuation.

Create under Stock > Landed Cost Voucher against Purchase Receipts. Submitted vouchers lock.

Tells the system which warehouse to put received items in, by priority and capacity. No ledger effect.

Create under Stock > Putaway Rule; receipts apply it automatically.

Records tests on incoming or outgoing goods against a template; a rejected inspection blocks the receipt. No ledger effect.

Create from a Purchase Receipt or Delivery Note when the Item requires inspection. Submitted inspections lock.

One thing you check, like Weight or Colour. No ledger effect.

Create under Stock > Quality Inspection Parameter.

Groups parameters so templates are easier to build. No ledger effect.

Create under Stock > Quality Inspection Parameter Group.

A reusable list of parameters with acceptance values. No ledger effect.

Create under Stock > Quality Inspection Template and set it on the Item.

An extra tag on stock, like Shelf or Project, tracked in the stock ledger. No ledger effect.

Create under Stock > Inventory Dimension; the field then appears on stock documents.

Recalculates stock values and the related GL entries after a back dated transaction. It updates Stock and Cost of Goods Sold entries.

Created automatically; open Stock > Repost Item Valuation to see status or retry failures.

The harmonised customs code for an item, printed on export and import documents. No ledger effect.

Create under Stock > Customs Tariff Number and set it on the Item.

The legal entity whose books you keep: name, abbreviation, currency, PAN, default accounts and cost center. No ledger effect itself.

Create under Setup > Company once; every document belongs to a company.

The accounting year that reports and closing run on. Nepal years run Shrawan 1 to Ashadh end. No ledger effect.

Create under Accounts > Fiscal Year before the new year begins and add the company to it.

One head in the Chart of Accounts, either a group or a ledger, with a root type and account type. Every GL Entry names an account.

Open Accounts > Chart of Accounts to add or rename; set the account type for Bank, Receivable and similar.

An optional label to group accounts for custom reports beyond root type. No ledger effect.

Create under Accounts > Account Category and tag accounts with it.

Loads a full chart from a CSV or Excel file into a new company. It creates accounts only.

Open Accounts > Chart of Accounts Importer after creating a company that has no transactions yet.

Marks owner capital and reserve accounts under the Equity root.

Set on Share Capital and Retained Earnings.

Marks ordinary expense ledgers so they appear in Purchase Invoice rows and the Profit and Loss.

Set on expense ledgers like Printing and Stationery or Office Rent.

Marks the account that absorbs paisa rounding differences on invoices.

Set on Round Off - YFF and name it in the Company settings.

Marks the holding account used while loading opening balances; it must end at zero.

Set on Temporary Opening - YFF; use it in the Opening Invoice Creation Tool and opening Journal Entries.

A division or activity whose income and expense you track separately, as a tree. Every GL Entry carries one. No separate posting.

Create under Accounts > Cost Center; set a default on the Company and pick one on documents.

The demo tree: root Yatra For Fun Pvt Ltd - YFF with Main - YFF, Marketing - YFF and three Demo Branch cost centers.

Pick Marketing - YFF on advertising bills to see marketing spend alone in the Profit and Loss.

Splits one cost center's postings across others by percentage from a date. GL Entries are split at posting time.

Create under Accounts > Cost Center Allocation. Submitted allocations lock.

An extra tag like Project or Branch on every GL Entry, for filtered reports. No separate posting.

Create under Accounts > Accounting Dimension; the field then appears on all documents.

Limits which dimension values may post to which accounts. No ledger effect.

Create under Accounts > Accounting Dimension Filter to make a dimension mandatory or restricted.

A parallel set of books, for example tax versus company reporting, mainly for different depreciation. GL Entries carry the finance book.

Create under Accounts > Finance Book only if you need two depreciation views.

A physical branch of the company, for tagging employees and documents. No ledger effect.

Create under Setup > Branch.

A unit within the company that employees belong to, as a tree. No ledger effect.

Create under Setup > Department.

A job title for employees. No ledger effect.

Create under Setup > Designation.

A staff record used for expense claims, advances and as a party on payments. No ledger effect itself.

Create under Setup > Employee; needed before a Sales Person or an employee advance.

The company holidays for a year, used by leave and payroll. No ledger effect.

Create under Setup > Holiday List and set it on the Company.

A spending or income limit per account and cost center for a fiscal year, with warn or stop actions. No ledger effect.

Create under Accounts > Budget; it checks Purchase Orders and Invoices. Submitted budgets lock.

Spreads a yearly budget or target across months by percentage. No ledger effect.

Create under Accounts > Monthly Distribution and pick it on the Budget.

Locks a date range so no one can post chosen document types into it. No ledger effect.

Create under Accounts > Accounting Period after a month or year is closed.

Closes a fiscal year: moves all income and expense balances to Retained Earnings and stores closing balances.

Create under Accounts > Period Closing Voucher after year end adjustments. Submitted vouchers lock; cancel to reopen the year.

The background job that posts a large Period Closing Voucher in chunks. It posts the same entries.

Runs automatically when you submit a Period Closing Voucher; open it to check progress.

Stored balances per account, cost center and dimension at each closing, so later years open faster. No ledger effect.

Read only; written by the Period Closing Voucher.

Creates many opening Sales or Purchase Invoices from a table of unpaid bills when you migrate. Each invoice posts against Temporary Opening.

Open Accounts > Opening Invoice Creation Tool once at go live.

Company wide accounting switches: over billing allowance, auto reconciliation, accounts frozen date, who may delete entries. No ledger effect.

Open Accounts > Accounts Settings once during setup and after each year end.

Requires approval above a limit, such as discounts over 10% or invoices above an amount. No ledger effect.

Create under Setup > Authorization Rule.

Deletes all transactions of a company, usually to clear demo data before go live. It removes GL and stock entries.

Create under Setup > Transaction Deletion Record; it cannot be undone once submitted.

BRAccount's month end checklist: bank reconciled, VAT and TDS computed, depreciation posted, then marked closed. No ledger effect itself.

Created by the Nepal IRD cycle each month; review and confirm it under Nepal IRD > Monthly Close.

Seller PAN, CBMS username and password, and whether invoices post to the IRD sandbox or the live server. No ledger effect.

Open Nepal IRD > IRD Settings once; test the connection before live invoicing.

Switches for the monthly cycle automation: post depreciation, reconcile the bank, run the monthly close, send the Telegram outbox. No ledger effect.

Open Nepal IRD > Ledger Automation Settings and turn each job on or off.

A key that lets another system read and write this company's books through the BRAccount API, stored hashed with scopes. No ledger effect itself.

Create under Nepal IRD > BRAccount API Key per integration; revoke it when that system is retired.

One row per API call: who called, which endpoint, HTTP status and how long it took. No ledger effect.

Read only; check it when an integration reports errors.

One row per invoice or credit note posted to the IRD's CBMS server, with status and retry count. No ledger effect.

Read only; open Nepal IRD > CBMS Sync Log when an invoice or credit note is not confirmed by IRD.

A chat message received by the Telegram ledger bot and the draft document it produced. No ledger effect until the draft is submitted.

Read only; review the drafts under Nepal IRD > Ledger Bot Message.

One line of the General Ledger: account, debit or credit, party, cost center, voucher. Every submitted accounting document writes these.

Read only; see the General Ledger report. Cancelling a document writes reversing entries.

Daily check results: debit credit mismatches and GL versus Payment Ledger differences. No ledger effect.

Read only; created by the Ledger Health Monitor.

Turns on the nightly ledger checks and sets how many days back to scan. No ledger effect.

Open Accounts > Ledger Health Monitor and enable it.

Merges one account into another, moving all its GL Entries. It changes the account on existing entries.

Create under Accounts > Ledger Merge when two ledgers duplicate each other.

Internal rows produced by Bisect Accounting Statements while narrowing down a date range. No ledger effect.

Read only.

Finds the date where Balance Sheet and Profit and Loss stop agreeing by halving the range. No ledger effect.

Open Accounts > Bisect Accounting Statements when the trial balance is out.

Deletes and rewrites the GL Entries of chosen vouchers after you change an account or cost center on them.

Create under Accounts > Repost Accounting Ledger. Submitted reposts lock.

Posts the monthly share of deferred revenue or expense from invoices with deferred items. Debits Deferred Revenue and credits Income each month.

Runs automatically; create one manually under Accounts > Process Deferred Accounting to catch up. Submitted runs lock.

Emails customer or supplier statements on a schedule. No ledger effect.

Create under Accounts > Process Statement Of Accounts with the parties and frequency.

A custom layout for Balance Sheet or Profit and Loss rows. No ledger effect.

Create under Accounts > Financial Report Template.

Records issue, transfer or buy back of company shares. An issue debits Bank and credits Share Capital.

Create under Accounts > Share Transfer. Submitted transfers lock.

A class of share, such as Equity or Preference. No ledger effect.

Create under Accounts > Share Type.

A person or company holding shares, with their holdings. No ledger effect.

Create under Accounts > Shareholder; a shareholder can be the party on dividend payments.

Assets, liabilities and equity on a chosen date, summed from GL Entry. Assets always equal liabilities plus equity.

Open at year end or before a bank loan to see what the company owns, owes and what belongs to shareholders.

Income minus expenses for a period, from GL Entry. Can be shown monthly, quarterly or yearly in columns.

Open at month end or fiscal year end to answer: did we make a profit this period?

Cash moving in and out, grouped into operating, investing and financing activities, derived from GL Entry.

Open when profit looks fine but the bank balance feels tight. Shows where the cash actually went.

Every ledger account with opening balance, debits, credits and closing balance for a period, from GL Entry. Totals must match.

Run before closing a month or year. If debit and credit totals differ, something is posted wrong.

A lighter trial balance: account, debit and credit only, with no opening or closing columns.

Open for a quick sanity check or to paste into a spreadsheet for your auditor.

Balance sheet, profit and loss and cash flow combined across several companies in one group.

Only needed if you run more than one company in BRAccount and want group totals.

Trial balance with one column per company, plus a group total, from GL Entry.

Open when you keep sister companies in one system and need a combined ledger check.

A statement whose rows you define yourself in a Financial Statement template, filled from GL Entry.

Use when a bank or investor wants a layout different from the standard balance sheet.

Sales, cost of goods sold, gross profit, then other expenses and net profit for a period, from GL Entry.

Open monthly to see whether margins come from trading or get eaten by overheads.

Standard ratios such as current ratio, debt to equity and return on equity computed from account balances.

Open before a loan application or investor meeting to show liquidity and leverage in one page.

Income and expense split by a dimension such as cost center or project, from GL Entry.

Open to ask which branch, project or department actually earns money.

Budgeted versus actual amounts per account and cost center, month by month, from Budget and GL Entry.

Open each month to see which expense heads are overspending against the plan.

Account balances broken down by an accounting dimension such as cost center, project or branch.

Open when the same account serves several branches and you need each branch's share.

Income or expense booked today but recognised over months, with how much is still to be released.

Use for annual packages or insurance paid in advance to see what is earned and what is pending.

Shares held by each shareholder on a date, from Share Transfer records.

Open before the annual general meeting or when filing with the Company Registrar.

Every issue, transfer and buyback of shares in date order, from Share Transfer.

Open to trace how a shareholder came to hold their current shares.

Every GL Entry for an account, party or voucher in date order, with running balance.

Open to trace one account or customer line by line, or to answer an auditor's query.

Closing balance of each account on a date, grouped by account type or root, from GL Entry.

Open for a quick list of balances without the full trial balance layout.

Book balance of a bank account adjusted for uncleared cheques and deposits, giving the expected bank statement balance.

Open after entering clearance dates to confirm your books agree with the bank statement.

Payments and journal entries against a bank account with their clearance dates, from Journal Entry and Payment Entry.

Open to see which cheques have cleared and which are still floating.

Payment entries whose clearance date is earlier than the posting date, which cannot happen in reality.

Open before reconciling a bank account to catch typing mistakes in clearance dates.

Entries in the Payment Ledger, the sub-ledger that tracks what each customer or supplier owes against each invoice.

Open when the General Ledger balance and the outstanding on an invoice disagree.

Debit, credit and net amount for each voucher posted to an account, from GL Entry.

Open to find which single voucher moved an account balance the most.

A trial balance with one row per customer or supplier, showing opening, movement and closing balance.

Open at period end to confirm total receivables and payables match the control accounts.

Each unpaid Sales Invoice with its customer, due date, outstanding amount and ageing bucket.

Open weekly to chase customers. Answers: who is late and by how many days?

One row per customer: total billed, paid and outstanding, split into ageing ranges.

Open for a management view of debtors without every invoice line.

Each unpaid Purchase Invoice with supplier, due date, outstanding amount and days overdue.

Open before making payments to decide which suppliers to pay first.

One row per supplier: total billed, paid and outstanding, in ageing buckets.

Open to see total creditors and which supplier you owe most.

Per customer: opening balance, invoiced, paid, returned and closing balance for a period, from GL Entry.

Open to send a customer a statement of account or to settle a dispute.

Per supplier: opening balance, bills, payments, returns and closing balance for a period.

Open to reconcile your books with a supplier's statement before paying.

Every Sales Invoice for a period with net amount, each tax separately and grand total.

Open at month end to tally sales and VAT collected before preparing the return.

Every Purchase Invoice for a period with supplier, net amount, taxes and grand total.

Open to total purchases and input VAT for the month.

Sales broken down to item lines: item, quantity, rate, amount and tax per Sales Invoice.

Open to see which products or services bring in the sales.

Purchases broken down to item lines with quantity, rate, amount and tax per Purchase Invoice.

Open to see how much was spent per item or item group during the period.

Sales totals by month, quarter or year, grouped by item, customer or territory, from Sales Invoice.

Open to compare this quarter's sales with last and spot seasonal patterns.

Purchase totals by period, grouped by item, supplier or item group, from Purchase Invoice.

Open to see whether buying is rising and which suppliers dominate.

For each day or invoice, how sales were paid: cash, bank, cheque or other modes, from Sales Invoice.

Open at day end in a shop or counter to match cash drawer with the system.

For each paid invoice, the days between invoice date and payment date.

Open to learn how long customers really take to pay and set credit terms accordingly.

Selling price minus buying or valuation cost per invoice or item, from Sales Invoice and stock valuation.

Open to check which items sell below cost or earn the best margin.

Items that have not appeared on any Sales Invoice or order for a chosen number of days.

Open before a stock clearance to find products nobody is buying.

Point of Sale invoices for a period with cashier, customer, mode of payment and amount.

Open if you run a POS counter to close the shift and tally cash.

Sales made through each sales partner or agent and the commission due, from Sales Invoice.

Open monthly to settle agent commissions.

Delivery Note lines already sent to customers but not yet on a Sales Invoice.

Open weekly so nothing delivered goes unbilled.

Purchase Receipt lines received into stock but with no supplier bill entered yet.

Open before month end to accrue supplier bills you have not received.

Purchase Invoice lines you have been billed for but goods have not been received yet.

Open to follow up suppliers who billed before delivering.

Each Purchase Invoice or payment where TDS was deducted, with supplier PAN, section, rate and amount.

Open monthly to prepare the TDS return and the certificates you give suppliers.

TDS totals per supplier for a period: total paid, taxable amount, rate and tax deducted.

Open when depositing TDS to IRD to get one figure per supplier.

The Sales Book (बिक्री खाता) prescribed by the 2082 procedure: each sale with buyer PAN, taxable, exempt and export values and 13 percent VAT.

Open after month end to prepare the VAT return and keep the statutory sales register.

The Purchase Book (खरिद खाता) prescribed by the 2082 procedure: each purchase with seller PAN, taxable, exempt and import values and input VAT.

Open to total input VAT you can claim against VAT collected in the month.

Credit notes against sales invoices, with the original invoice reference, in the IRD return register format.

Open when a customer returns goods or a sale is cancelled, so VAT collected is reduced correctly.

Debit notes returned to suppliers, with original bill reference, in the IRD purchase return format.

Open when goods go back to a supplier so input VAT claimed is reversed.

The Debit Note Register required by the Electronic Billing Procedure 2082: extra charges added after an invoice was issued.

Open when you billed too little and raised a debit note, to show IRD the correction trail.

Invoices cancelled or reversed after issue, with reason and date, as the 2082 procedure requires.

Open before the VAT return to prove cancelled invoices were reported, not hidden.

The 20-column Annex 5 Standard View of every invoice, in the exact layout IRD auditors use for e-billing checks.

Open during an IRD audit or when exporting data for the tax office.

The monthly VAT return (अनुसूची-१०) figures: sales, purchases, VAT collected, VAT paid and net payable.

Open after each Nepali month ends; the return is due within 25 days.

Who created, submitted, printed or cancelled each bill and when, with the print count the 2082 procedure requires.

Open when IRD asks who issued or reprinted a bill, or to check for repeated printing.

A list of checks against the Electronic Billing Procedure 2082: settings, registers, sync status and print format rules.

Open before going live or before an audit to see what still needs attention.

Every Asset with purchase date, cost, depreciation to date and current value, grouped by category or location.

Open at year end for the fixed asset schedule in your audited accounts.

Each depreciation entry posted per asset per period, with the Journal Entry reference.

Open to check depreciation ran every month and to tie it to the ledger.

Per asset category: opening cost, additions, disposals, depreciation and closing written down value for a period.

Open for the depreciation note in financial statements or the IRD income tax schedule.

A list of actions taken on assets: created, submitted, depreciated, scrapped or sold, from Asset Activity.

Open to see the history of one asset or who changed what.

Scheduled and completed maintenance tasks per asset, from Asset Maintenance.

Open to plan servicing of vehicles or equipment and see overdue tasks.

Per item and warehouse: opening, in, out and closing quantity and value for a period.

Open at month end to value inventory and to check physical count against books.

Every stock movement in date order: receipt, issue, transfer, with quantity, rate and balance after each.

Open to trace how one item's quantity reached its current balance.

Per item and warehouse: actual, reserved, ordered, requested and projected quantity, from Bin.

Open before promising stock to a customer to see what will really be available.

How long each item has sat in the warehouse, in age ranges, with quantity and value.

Open to find slow moving stock tying up cash.

Item quantity or value by month, quarter or year, grouped by item group or warehouse.

Open to see stock trends over time rather than a single date.

Total quantity per item across all warehouses, or per warehouse, from Bin.

Open for a quick total without per warehouse detail.

Stock quantity and value per warehouse, following the warehouse tree.

Open to compare branches or godowns at a glance.

Per item and warehouse: balance quantity, average age in days and value.

Open to find which warehouse holds the oldest or most expensive stock.

A plain list of item, warehouse and current quantity from Bin, with no history.

Open for the fastest answer to: how many do we have right now?

Items whose projected quantity has gone negative, meaning orders exceed stock, from Bin.

Open daily in a trading business to see what must be bought urgently.

Suggested reorder level per item based on past consumption over a chosen period.

Open yearly to reset minimum stock levels on fast and slow movers.

Items below their reorder level that have no open Material Request yet.

Open to raise purchase requests before stock runs out.

Material Requests for transfer between warehouses that still await a Stock Entry.

Open at a central store to see what branches have asked for.

Purchase type Material Requests with no Supplier Quotation linked yet.

Open in purchasing to see which requests still need supplier prices.

Each item with its price per price list, plus last purchase and valuation rates.

Open to compare selling price against cost across all items.

Item prices alongside current stock quantity and warehouse, combining Item Price and Bin.

Open to prepare a price list that also shows availability.

A simple list of Item Price records: item, price list, currency and rate.

Open to review or export your published price list.

For template items, each variant with its attributes and stock, from Item.

Open if you sell sizes or colours of the same product.

Which Bills of Materials and products use a given item or raw material.

Open before discontinuing a component to see what it affects.

Quantity of raw materials consumed per item over a period, from Stock Ledger Entry.

Open to see what materials manufacturing or operations actually used.

Finds Bills of Materials that contain chosen items.

Open to locate which recipe or kit includes a part.

Cost of goods sold per item group for a period, from GL Entry on expense accounts.

Open to see which product lines carry the highest cost of sales.

Delivery Note lines delivered later than the sales order promised date, with days delayed.

Open to measure delivery performance per item.

Sales orders delivered after their promised date, one row per order.

Open to find which customers waited too long.

Delivered quantity and value by period, grouped by item, customer or territory, from Delivery Note.

Open to see delivery volumes month by month.

Received quantity and value by period, grouped by item or supplier, from Purchase Receipt.

Open to see how much stock came in from each supplier over time.

Landed Cost Vouchers showing freight, customs and other charges added to purchase cost per item.

Open when importing goods to see the true cost per unit after charges.

How many complete bundles can be made from the stock of each component item.

Open if you sell kits assembled from several items.

Stock held for specific sales orders through Stock Reservation Entry, with reserved and delivered quantity.

Open to see stock promised to customers and not free for others.

Batch numbers with quantity available per warehouse, from Stock Ledger Entry.

Open for batch tracked goods such as medicine or food to pick the right batch.

Serial numbers currently in stock per item and warehouse.

Open for serialised goods like laptops or phones to see exactly which units are on hand.

Each batch with expiry date, days to expiry and quantity left.

Open monthly to sell or clear stock before it expires.

Opening, in, out and balance per batch over a period.

Open to trace what happened to a particular batch.

Serial and Batch Bundles on each voucher, with item, quantity and warehouse.

Open to see which serials or batches moved on a given delivery or receipt.

The full chain of vouchers a serial number or batch passed through, from purchase to sale.

Open for a warranty claim or recall to prove where a unit came from and went.

Every stock movement of one serial number in date order.

Open to see the history of one unit.

Serial numbers with their service contract end dates, from Serial No.

Open to renew service contracts before they lapse.

Each serial number with its status: active, delivered, expired or inactive, and warehouse.

Open to see which units are still in stock and which went to customers.

Serial numbers with warranty expiry dates, from Serial No.

Open to check if a returned unit is still under warranty.

GL and Payment Ledger entries that still point to cancelled or missing vouchers, which should never exist.

Run before closing a period or when the trial balance will not tally.

Compares party balances in the General Ledger with the Payment Ledger and lists any mismatch.

Run when a customer's outstanding looks wrong or after data migration.

Invoices where the discount amount stored differs from what the percentage should give, found via Version history.

Run if invoice totals look off by small amounts after edits.

Compares stock value in Stock Ledger Entry with the balance of the stock account in GL Entry per warehouse.

Run at month end; any difference means stock and accounts have drifted apart.

Checks each Stock Ledger Entry for rules that must always hold: balance quantity, valuation rate and stock value consistency.

Run after backdated entries or repost jobs to confirm the ledger is clean.

Runs the invariant checks across every item and lists those with a quantity, value or FIFO queue variance.

Run when a report shows one quantity and the item page shows another.

Stock Ledger Entries whose running balance does not match the sum of movements before them.

Run after backdated stock entries; fix by reposting the item.

Stock Ledger Entries where stock value difference disagrees with the GL stock account posting.

Run if the Stock and Account Value Comparison shows a gap, to find the exact voucher.

Serialised stock entries where the valuation rate used differs from the serial number's purchase rate.

Run for serialised items when margins or stock value look wrong.

Serial and Batch Bundles whose quantities or links do not match the voucher that uses them.

Run if a delivery or receipt fails to submit with a bundle error.

Compares the FIFO cost queue quantity with the balance quantity on each Stock Ledger Entry.

Run for FIFO valued items when stock value seems off even though quantity is right.

Batches whose balance has gone below zero in some warehouse.

Run if batch tracked items were issued before being received.

Items where total batch quantities do not add up to the item's stock quantity.

Run after enabling batch tracking on an existing item.

Items where the number of active serial numbers differs from the stock quantity.

Run for serialised items before stock taking.

Total balance of all cash and bank accounts today, from GL Entry.

Glance at it every morning to know what you can spend.

Revenue minus expenses for this fiscal year, from GL Entry. Brackets mean a loss.

Shows at a glance whether the year is profitable so far.

Total of all expense accounts this fiscal year, from GL Entry.

Watch it against revenue; if it climbs faster, margins are shrinking.

Total of all income accounts this fiscal year 2083-2084, from GL Entry.

The headline sales figure for the year, excluding VAT.

Count of background job workers currently running on the server.

Technical card; if it shows 0, emails, reports and CBMS syncs will not run.

Count of Scheduled Job Types defined, such as nightly depreciation or CBMS retry.

Technical card for the administrator to confirm automation is set up.

Count of Error Log records, each one a failure the system recorded.

If it jumps after an update, ask support to check the logs.

Number of submitted Sales Orders dated this quarter.

Shows order volume before invoicing.

Sum of rounded totals of submitted Sales Orders dated this quarter.

Order book value including VAT, before delivery and billing.

Average rounded total per order this quarter. In this database the card is wired to Purchase Order, so it shows purchase figures, not sales.

Tells you the typical ticket size per order.

Sum of total hours on Timesheets.

For service businesses billing by the hour.

Count of Tasks not yet marked completed.

Open work in projects at a glance.

Count of Projects with status Open.

How many jobs are in progress right now.

Count of Items flagged as made by a subcontractor.

Only relevant if you outsource manufacturing.

Count of Subcontracting Orders you sent to vendors.

Work you have outsourced to vendors.

Count of Subcontracting Inward Orders received from customers.

Job work you do for others.

Average rounded total per submitted Purchase Order this quarter, excluding subcontracting orders.

Typical size of each purchase you place.

Number of submitted Purchase Orders this quarter, excluding subcontracting orders.

How often you are buying.

Sum of rounded totals of submitted Purchase Orders this quarter, including VAT.

Total committed spend on suppliers.

Sum of incoming value on submitted manufacture type Stock Entries.

Value of finished goods produced.

Count of Work Orders in progress.

Production currently on the floor.

Count of Work Orders not yet started.

Production queued for later.

Count of Website Theme records.

Only for the built in website module.

Count of Web Forms published to the website.

Forms customers can fill online, such as an enquiry form.

Count of published Web Pages.

Pages served by the built in website.

Count of Activity Log entries for failed logins.

A sudden rise can mean someone is guessing passwords.

Count of Users with website access only, such as customer portal logins.

How many customers or suppliers can log in to the portal.

Count of Users who can log in to the desk.

Matches the number of staff seats you pay for.

Sum of stock value across all Bins, at valuation rate.

What your inventory is worth right now.

Count of Warehouse records.

How many places you keep stock.

Count of Items not disabled.

Size of your catalogue.

Count of Suppliers not disabled.

How many vendors you deal with.

Count of submitted Purchase Orders not yet fully billed, whether or not goods have arrived.

Bills you should expect and accrue.

Count of Purchase Orders not yet fully received.

Deliveries still expected from suppliers.

Sum of net totals of Purchase Orders dated this calendar year, before VAT.

Your yearly buying figure for supplier negotiations.

Count of Customers not disabled.

Size of your customer base.

Count of submitted Sales Orders not yet fully invoiced, delivered or not.

Revenue you can bill today.

Count of Sales Orders not yet fully delivered.

Customer promises still open.

Sum of net totals of Sales Orders modified this calendar year, before VAT.

Yearly order value excluding tax.

Count of Opportunities with status Open.

Deals still being worked.

Count of Opportunities converted in the last month.

Recent sales success.

Count of Opportunities created in the last month.

Fresh deals entering the pipeline.

Count of Leads created in the last month.

Top of the sales funnel.

Sum of net totals of all submitted Purchase Invoices, before VAT, with no date filter.

How much suppliers have billed you.

Sum of net totals of all submitted Sales Invoices, before VAT, with no date filter.

How much you have billed customers.

Sum of paid amount on all submitted Payment Entries of type Pay.

Cash that went out to suppliers.

Sum of received amount on all submitted Payment Entries of type Receive.

Cash collected from customers.

Sum of value after depreciation across all Assets.

Current book value of fixed assets.

Count of Asset records created this calendar year.

Capital spending this year.

Count of all Asset records.

Size of the fixed asset register.

Count of Quality Inspections this month.

Only if you inspect goods on receipt or before delivery.

Count of Job Cards in progress on the shop floor.

Manufacturing operations running now.

Count of Work Orders completed this month.

Monthly production output.

Count of Work Orders created this month.

Monthly production planned.

Donut of liability account balances grouped by account, from GL Entry.

Shows what you owe and to whom: tax, suppliers, loans.

Donut of expense account balances this year, grouped by account, from GL Entry.

Shows where money goes: rent, salaries, depreciation.

Count of Quality Inspections by report date over time.

Inspection activity trend.

Count of Projects completed by month, based on last modified date.

Delivery pace of project work.

Sum of grand total of subcontracting Purchase Orders by transaction date.

Outsourced work spend over time.

Custom chart: stock value split by item group, from Bin.

Which product lines hold your inventory money.

Count of Notification Log entries grouped by type.

Technical: what kind of alerts the system sends.

Count of Scheduled Job Types by creation date.

Technical: when automation jobs were set up.

Count of Email Queue records by creation date.

How many emails the system sent each day.

Count of Web Page Views over time, grouped by owner.

Traffic on the built in website.

Count of logins from Activity Log by date.

Who is using the system and when.

A second view of login counts from Activity Log by date.

Same data as Login Activity on the Users workspace.

Bar chart of income and expense per period from the Profit and Loss Statement report.

Monthly profit trend without opening the full report.

Bar chart of the oldest stock from the Stock Ageing report.

Spot stock to clear first.

Custom chart: stock value per warehouse, from Bin.

Compare godowns and branches.

Chart of items with negative projected quantity, from the Item Shortage Report.

Urgent purchases at a glance.

Sum of Delivery Note net total by posting date.

Delivered value month by month.

Sum of Purchase Receipt net total by posting date.

Goods received value over time.

Chart from the Purchase Receipt Trends report ranking suppliers by received value.

Who you buy most from.

Chart from the Purchase Order Trends report: order value by period.

Buying trend over the year.

Count of Material Requests grouped by status.

How many requests are pending, ordered or received.

Chart from the Purchase Order Analysis report: ordered, received and billed amounts.

Open orders still to receive or bill.

Chart from the Delivery Note Trends report ranking customers by delivered value.

Your biggest customers this year.

Chart from the Sales Order Trends report: order value by period.

Order intake trend.

Chart from the Item-wise Sales History report: sales value per item this year.

Best selling items.

Chart from the Sales Order Analysis report: ordered, delivered and billed amounts.

Orders still to deliver or invoice.

Chart from the Project Summary report: tasks completed and pending per project.

Progress of each project.

Count of Leads grouped by source (utm_source).

Which channel brings enquiries.

Opportunity amounts grouped by territory.

Where your deals come from.

Count of Opportunities grouped by territory.

Number of deals per region.

Count of won Opportunities over time by last modified date.

Closing rate trend.

Count of Opportunities grouped by campaign (utm_campaign).

Which marketing campaign produced deals.

Count of Opportunities created over time.

Pipeline growth.

Count of Leads created over time.

Enquiry volume trend.

Custom chart: balance of each bank account over time, from GL Entry.

Watch cash position day by day.

Chart from the Budget Variance Report: budget versus actual per cost center.

Spot overspending early.

Chart from the Accounts Payable report: outstanding by ageing bucket.

How overdue your supplier bills are.

Chart from the Accounts Receivable report: outstanding by ageing bucket.

How overdue customer dues are.

Sum of Sales Invoice net total by posting date.

Billing trend month by month, before VAT.

Sum of Purchase Invoice net total by posting date.

Supplier billing trend, before VAT.

Chart from the Fixed Asset Register: asset value per location.

Where your equipment sits.

Chart from the Fixed Asset Register: asset value per asset category.

Furniture versus equipment versus vehicles.

Chart from the Fixed Asset Register: cost, depreciation and net value over time.

How book value declines as depreciation posts.

Chart from the Job Card Summary report: job cards by status.

Shop floor workload.

Chart from the Work Order Summary report: planned versus produced quantity.

Production progress.

Chart from the Downtime Analysis report: machine downtime last month.

Machine reliability.

Chart from the Work Order Summary report: work orders not yet complete.

Production backlog.

Chart from the Quality Inspection Summary report: inspections by status.

Accepted versus rejected goods.

Chart from the Work Order Summary report: work orders by status.

Overview of production orders.

Sum of completed quantity on Work Order Operations over time.

Operations finished per period.

Sum of produced quantity on Work Orders by last modified date.

Units produced per period.

The landing page after login, with the main shortcuts and the key cards.

Start here each day to reach invoicing, payments and reports.

The onboarding page with setup steps for a new company.

Follow it once when setting up BRAccount.

Chart of accounts, fiscal years, accounting periods, dimensions and opening balances.

Open when setting up the books or adding a new fiscal year.

Sales Invoices, Purchase Invoices, customers, suppliers and the receivable and payable cards.

Daily billing and bill entry.

Payment Entries, payment requests, reconciliation and modes of payment.

Record money received and paid, then match it to invoices.

Bank accounts, bank statements, bank reconciliation and clearance tools.

Open when the bank statement arrives.

Tax templates, tax categories, TDS setup and tax reports.

Set up 13 percent VAT and TDS rates here.

IRD settings, the CBMS sync log, the IRD registers and Standard View, the compliance checklist and the monthly close.

Open after month end for the VAT return and whenever IRD asks for registers.

Balance Sheet, Profit and Loss, Cash Flow, Trial Balance, General Ledger and the headline cards.

Open at month end, year end or before meeting the bank.

Budgets, cost centers and the Budget Variance chart.

Set yearly spending limits per department.

Shareholders, share transfers and the share reports.

Maintain the share register for the Company Registrar.

Recurring invoices and subscription plans.

Bill customers automatically every month or year.

Asset register, categories, depreciation schedules, maintenance and asset cards.

Add equipment, run depreciation, see asset value.

Items, warehouses, stock entries, delivery notes, purchase receipts and stock reports.

Daily inventory movements and month end stock valuation.

Quotations, Sales Orders, customers, price lists and sales analytics.

Manage the order cycle before invoicing.

Material Requests, Supplier Quotations, Purchase Orders, suppliers and purchase analytics.

Manage purchasing before the supplier bill arrives.

Leads, Opportunities, campaigns and the sales pipeline charts.

Track enquiries until they become customers.

Projects, tasks, timesheets and project cards.

Track jobs with deadlines and hours.

Issues, service level agreements and warranty claims.

Log customer complaints and track their resolution.

Bills of Materials, Work Orders, Job Cards and production charts.

Only for businesses that make goods.

Subcontracting orders and receipts for outsourced production.

Only if you send materials to a vendor for processing.

Quality Inspections, procedures and goals.

Record checks on goods received or shipped.

Company, branches, departments, designations and employees.

Set up the company structure and staff list.

Users, roles, permissions and login activity.

Add staff and decide what each can see.

BRAccount specific settings: Nepali date display, print formats, defaults for Nepal.

Open once after setup, and when changing company wide defaults.

Accounts, Selling, Buying and Stock settings from the underlying ERPNext.

Fine tune behaviour such as negative stock or auto numbering.

System settings, scheduler, error logs and the health cards.

For the administrator to keep the server healthy.

Assignment rules, auto repeat, notifications and server scripts.

Make the system do routine work for you.

Print formats, letterheads and print settings.

Design the invoice layout, including the IRD required fields.

Email accounts, templates and the email queue.

Connect your mailbox so invoices can be sent from the system.

Data import, data export, bulk update and deletion tools.

Load opening balances or a customer list from a spreadsheet.

Connections to outside services: payment gateways, SMS, webhooks and OAuth.

Open when linking BRAccount to another tool.

API keys, request logs, bot messages and webhooks for the BRAccount integration API.

For developers connecting external apps to your books.

Customisation tools: custom fields, client scripts, print formats and doctypes.

For administrators adding fields or forms.

Web pages, web forms, themes and portal settings.

Only if you use the built in website or customer portal.