Read this top-to-bottom. A transaction always travels the same road: an event is captured by the correct voucher, the voucher fires a fixed Debit → Credit rule, those ledgers roll up into one of five root pillars, and the pillars build the financial statements. The mapping order below is the backbone of the whole system.
Every ledger in the business rolls up into exactly one of these — no exceptions. Click a pillar to spotlight it, or click any voucher below to light up the pillars it touches.
📈 Profit & Loss
Measures performance over a period.
Revenue (4000) − Expenses (5000) = Net Profit / Loss
🏦 Balance Sheet
Snapshot of position on a date.
Assets (1000) = Liabilities (2000) + Equity (3000) + Net Profit
⚖️ Golden Rules (why each voucher maps the way it does)
- Assets & Expenses — increase on the Debit side (normal balance Dr).
- Liabilities, Equity & Income — increase on the Credit side (normal balance Cr).
- Every entry: Σ Debit = Σ Credit. If it doesn't balance, it cannot post.
Masters behind the flow: Parties (Buyers → Receivable 1000 · Sellers → Payable 2000) · Stock/Inventory (1000) · Chart of Accounts · Tax Codes · Cost Centers. This page is a static reference — the live version becomes /accounting/flow in the app.