Adding daily accounting to Easy Accounts (Frank's design)

GOOD signed by the product owner and the auditor · 25-09-2026

Conclusion. Daily entries are optional, and each month has one switch that decides what its reports read: monthly (the default) or daily (MD §3; §7 decision 1).

• Nothing changes for an owner who never records a day. Every existing month, and every migrated month, stays on monthly (MD §1).
• The base changes underneath. Easy Accounts today keeps one record of figures per person and month, and no entries (01 §4). Frank's design puts a ledger underneath (MD §4).
  • The monthly figure of a line becomes one entry for the month, with its payment side: cash, bank, receivables or payables.
  • Each day is its own entry.
  • Both are marked with their source, monthly or daily. This is the biggest change for a reader of 01.
• The questionnaire shows three numbers per line: the typed figure, the total of the days, and the difference. The daily total opens the list of entries behind it (MD §2).
• The difference is shown, never posted. While monthly rules, the statements carry a note under each line: what has been recorded day by day, and what has not yet (MD §4; §7 decision 3).
• Month-end balances are typed on the form. A typed balance posts an adjustment, so the balance sheet shows what the owner typed (MD §6 change 4; §7 decision 4).
• What is new: a daily entries screen, the drill-down from a line, and the month switch.

1 · The five states of a month (MD §1)

Rules (MD §3, §7):

• The default is monthly for every month.
• The owner can switch both ways at any time. Nothing is deleted.
• The switch decides only what the reports read. It never decides what the owner may type. The monthly form stays typed in every state, and days can always be added (§7 decision 2; FC §7 answer 3: the monthly form stays a main way to enter figures, the daily form is an option).
• Before the switch flips, the app shows the differences line by line. It proposes the switch when every difference is 0.

2 · What changes on each screen of 01

Transactions (the monthly questionnaire)

What the owner sees. Each typed line shows three numbers (MD §2). January, with some days recorded (state 2):

What the owner can do on a line (MD §2):

1. Open the daily total. It opens the list of that line's daily entries for the month (date, who, amount, receipt).
2. Add or change an entry in that list without leaving the form. The daily total and the difference update at once.
3. Take the daily total as the monthly figure in one tap, when the days are complete and the typed figure was an estimate.
4. Correct the typed figure. If it is now lower than the days already recorded, the app warns; nothing is refused (MD §2, §3 "never blocked").

A month switch sits beside the month picker: Monthly / Daily (MD §3; §7 decision 1).

Flow lines and balance lines (MD §2; §7 decision 4):

• Flows (sales, purchases, expenses, interest, tax): the daily total is the sum of the month's entries on that line.
• Balances (cash, banks, receivables, payables, inventory, loans, fixed assets): the owner types the month-end amount. Cash, banks, stock of goods, loans and fixed assets are typed today; receivables and trade payables are new typed lines, since in 01 they are computed from the month's flows. The second number is the computed balance: last month's closing balance plus this month's movements.
  • A typed balance posts an adjustment for the difference, so the balance sheet shows the typed figure (MD §6 change 4).

Legacy defect D6 is fixed in two ways:

1. In every month, by the typed month-end balance lines and their adjustment. Frank's decision 4 makes receivables and payables month-end balances typed on the form. The legacy form has no such line: its "Total Accounts Receivable" is a formula over the month's own flows (01 §4).
2. In months on daily, by the days' carry-over. The computed balance carries last month's closing balance forward, plus the month's movements, so a debt stays owed until it is paid. (Days recorded while monthly rules do not change the reports by themselves.)

New screen: Daily entries

What it is for. Recording one money event on the day it happens, instead of totalling it at month end (MD §2).

What the owner does:

1. Picks what happened: a sale, a purchase or expense, or money moving (a debtor pays, the owner pays a supplier, cash goes to the bank, a loan is received or repaid).
2. Answers a few questions: the date, who, the amount and a receipt (MD §2 lists these four for each entry). This document's proposal, modelled on eA+ page U5: also how it was paid (cash, bank, or later, on credit).
3. Saves. The entry counts at once in the daily totals it belongs to.
4. This document's proposal (U5): later, settles a credit entry by recording the payment.

Where an entry shows on the form:

• A sale, purchase or expense belongs to one flow line (for example Cash sales, Rent) and counts in that line's daily total.
• Money moving (cash to bank, a debtor paying) touches two balance lines and no flow line. It shows in their computed balances. How it appears on the form, and whether it can be opened from a line, is open for Frank.

Possible repeated entries are warned about before saving; the owner may save anyway (MD §3, §5 "a possible repeated entry"). The exact criteria for "repeated" are open for Frank.

Financial statements

• Each month reads its source: the typed figures (monthly) or the days (daily) (MD §3).
• While monthly rules and days exist, each affected line carries a note (MD §4; §7 decision 3). For example, under Sales: "720,000 recorded day by day · 221,000 not yet". Where the days are larger: "30,000 more recorded than declared".
• The figure itself does not change until the month is switched.
• The other legacy defects of 01 §9 stay unless they are fixed separately. D6 is fixed as above.

Dashboard and taxes

• The charts and the presumptive-tax estimate read each month's source, the same way the statements do. A year that mixes monthly and daily months adds each month from its own source.

Administrator

• This document's proposal: mark each questionnaire line as a flow or a balance, and say whether it accepts daily entries. Group and formula lines never do.
• Nothing else changes in the editors of 01 §8.

Migration

• Every migrated month arrives on monthly (state 1) (MD §1, §5), with its figures as migrated: 2,300 typed values, stored zeros skipped, and each rejected value listed with its reason (X3; B-N10).

3 · Open for Frank

1. VAT on daily entries. How a daily sale or purchase carries VAT, and how the VAT return reads it. MD's sources leave URA's form "not seen".
2. The wording of the note under report lines, and of the warning when a typed figure is below the days.
3. How a money movement shows on the form. Cash to bank, or a debtor paying, has no flow line to sit under.
4. The criteria for a "possible repeated entry": which fields must match.
5. A product list on the daily form (FC §7 ❓3). Still open.
6. The legacy receivables lines. When "Receivables at month end" becomes a typed balance line, do the four legacy receivables lines stay (Payment from debtors and Other Receivables, typed; Credit Sales from Customers and Total Accounts Receivable, formulas; 01 §4), for example as the month's movements, or does the typed line replace them? (Raised by the L-6 mockup.)

4 · Where Frank's design differs from what eA+ built (spec page U6)

The eA+ build chose another rule. It posts the difference as one "Unsupported amount" entry per line and month, and the larger of the two figures wins the report.

The two rules give the same report in most cases. They differ in three cases: two in what the report shows (U6-3, U6-6) and one in what may be typed (U6-4).

This document describes Frank's design. Choosing between the two is S1 #1, open with Nelson and Frank.