Accountant User Guide

BalanceSheet Pro is an AI-first accounting software designed for accountants who perform manual accounting tasks. This guide covers all input and output processes.

Quick Start

1. Login at https://balancesheetpro.id86.net
2. Use the sidebar to navigate between features
3. Input processes (left side): Journal Entries, Chart of Accounts, Documents
4. Output processes (right side): Reports (Trial Balance, Balance Sheet, etc.)

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Input Processes

Chart of Accounts

Navigate to Chart of Accounts from the sidebar.

• View accounts in a hierarchical tree structure
• Filter by account type: Asset, Liability, Equity, Revenue, Expense
• Create account: Click "Add Account" button
  • Account Code: Numeric code (e.g., 1000, 2000)
  • Account Name: Display name
  • Account Type: ASSET, LIABILITY, EQUITY, REVENUE, EXPENSE
  • Normal Balance: DEBIT or CREDIT
  • Parent Account: Optional parent for hierarchy

Color coding:

• Blue = Assets
• Red = Liabilities
• Purple = Equity
• Green = Revenue
• Orange = Expenses

Journal Entries

Navigate to Journal Entries from the sidebar.

Creating a new entry:

1. Click "New Entry" button
2. Fill in header:
   • Transaction Date
   • Description
   • Reference number
3. Add line items:
   • Select account from dropdown
   • Enter debit OR credit amount (not both)
   • Add description per line
4. The system shows running totals and balance indicator
5. Submit only when debits = credits (green checkmark)

Journal lifecycle:

• Draft → can edit or delete
• Pending Approval → waiting for reviewer
• Approved → ready to post
• Posted → permanent, cannot be modified
• Reversed → cancelled with reversing entry

Actions by status:

Status	Available Actions
Draft	Edit, Delete, Submit
Pending	Approve, Reject
Approved	Post
Posted	Reverse

Document Upload

Navigate to Documents from the sidebar.

1. Click "Upload Document" or drag-and-drop files
2. Supported formats: PDF, PNG, JPG, CSV, XLSX
3. After upload, click "AI Process" to:
   • Classify document type
   • Extract accounting data
   • Generate journal entry proposal
4. Review AI proposal and accept/reject

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Output Processes (Reports)

Navigate to Reports from the sidebar to see all available reports.

Trial Balance

Purpose: Verify that total debits = total credits for all accounts.

How to generate:

1. Select "Trial Balance" from reports
2. Choose "As of Date"
3. Click "Generate"

Reading the report:

• Each account shows debit or credit balance
• Bottom row shows totals
• Green checkmark = balanced
• Red X = out of balance (investigate immediately)

General Ledger

Purpose: View all transactions for a specific account.

How to generate:

1. Select "General Ledger" from reports
2. Choose account from dropdown
3. Select date range
4. Click "Generate"

Reading the report:

• Opening balance at top
• Each transaction shows date, entry number, description, debit, credit
• Running balance after each transaction
• Closing balance at bottom

Balance Sheet

Purpose: Shows what the company owns (assets) and owes (liabilities) at a point in time.

Formula: Assets = Liabilities + Equity

Sections:

• Assets: Current Assets + Non-Current Assets
• Liabilities: Current Liabilities + Non-Current Liabilities
• Equity: Common Stock, Retained Earnings

How to generate:

1. Select "Balance Sheet" from reports
2. Choose "As of Date"
3. Click "Generate"

Income Statement

Purpose: Shows revenue, expenses, and net income for a period.

Formula: Revenue - Expenses = Net Income

Sections:

• Revenue (sales, services)
• Cost of Goods Sold
• Gross Profit (Revenue - COGS)
• Operating Expenses
• Operating Income
• Other Income/Expense
• Net Income

How to generate:

1. Select "Income Statement" from reports
2. Choose start and end dates
3. Click "Generate"

Statement of Equity

Purpose: Shows changes in owners' equity over a period.

Shows:

• Opening balance per equity account
• Net income added
• Dividends/distributions subtracted
• Other comprehensive income
• Closing balance

Statement of Cash Flows

Purpose: Shows where cash came from and where it went.

Three sections:

• Operating Activities: Cash from core business (starts with net income, adjusts for non-cash items)
• Investing Activities: Cash spent/received on assets
• Financing Activities: Cash from/to owners and lenders

How to generate:

1. Select "Cash Flow Statement" from reports
2. Choose start and end dates
3. Click "Generate"

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Accounting Rules

Double-Entry

Every transaction must have equal debits and credits.

Account Types

Type	Normal Balance	Increases With
Asset	DEBIT	Debit
Liability	CREDIT	Credit
Equity	CREDIT	Credit
Revenue	CREDIT	Credit
Expense	DEBIT	Debit

Cost Centers

• Required for P&L accounts (Revenue, Expense)
• Use "0000" for Balance Sheet accounts (Asset, Liability, Equity)