Reading path
For the accountant and bookkeeper
You keep the books. Every money event posts through one set of rules, so learn what is refused and why before you record the first payment.
- 01Sign in and turn on two step sign inSign in at your firm's own address, set a strong password, and protect the account with an authenticator app or an emailed code.
- 02The ledger and accounting monthsThe rules the books keep that nobody can bypass, and how months are closed, locked and reopened.
- 03Record a disbursementRecord what was paid out on a matter from office money, client money or petty cash, and see it post to the books in the same step.
- 04Expense claims and petty cashClaim back what you paid for the firm, have a partner decide it, and keep petty cash floats with vouchers, top ups and counts.
- 05VAT and the levies at the tax pointHow VAT, NHIL and GETFund are computed per line on a common base, why agency disbursements stay outside it, and where the rates live.
- 06Post a manual journalPrepare a journal the posting rules do not make for you, give the reason, and have it approved where it is above the firm's threshold.
- 07The trial balance and account ledgersRead the trial balance at any date, follow any balance down to its postings and source, and export the journals for the firm's accountant.
- 08Currencies and exchange ratesThe currencies the firm works in, and the rate for each day, always read for the date of the document rather than today.