Double-entry bookkeeping

Double entry is the rule that money never appears from nowhere: every rupee that lands in one account must leave another. A sale brings cash or a customer debt into the business (a debit) and at the same time creates income and a VAT liability (credits) of exactly the same total. Because each voucher balances on its own, the whole ledger balances. A Nepali business needs this because the IRD, the bank and the auditor all read statements that only make sense when assets equal liabilities plus equity. BRAccount writes both sides from each document, so a one-sided posting cannot happen; if a figure looks wrong, the other side of the same voucher tells you where it went.

For every voucher: total debits = total credits. For the whole ledger: Assets = Liabilities + Equity.

1. 01Go to Invoicing > Sales Invoice and open ACC-SINV-2026-00004.
2. 02Click View > Accounting Ledger to see the GL rows this one invoice wrote.
3. 03Add the Debit column and the Credit column; both come to Rs 36,160.
4. 04Open Financial Reports > Trial Balance for the fiscal year; the two totals agree.
5. 05If you ever need a one-sided correction, you cannot: use a Journal Entry with both sides.

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

A Rs 36,160 sale: Dr Debtors Rs 36,160, Cr Sale of Goods Rs 32,000, Cr VAT Payable Rs 4,160.