What eA+ adds beyond Easy Accounts with daily entries

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

Conclusion. Beyond the monthly questionnaire and daily entries, eA+ adds five big things:

1. a real ledger and chart of accounts under the figures;
2. businesses with several members;
3. a fuller Taxes screen;
4. sharing a report with an institution;
5. the tools to install, migrate and run a country.

Filing with URA and VAT on monthly lines are release 2.

Release 1 · built at fe68bfcb; each page lists its go-live build items

Release 1 also needs the 12 go-live build items of X4 §3 before the pilot; several were built after fe68bfcb.

1. A double-entry ledger and a 72-account chart under the figures, so the balance sheet balances. This addresses legacy defects D2 and D3 of 01. D6 is addressed only for balances that come from daily entries: typed balance lines are stored, not posted (PO-L5) (A2, U7, X4 wave T3).
2. Migration of the legacy export, with each owner's months in place on first sign-in: 508 people, 251 businesses, 2,300 declarations, equal to the cent. Without it there is no pilot (U14, X3).
3. Statements from the ledger: income statement and balance sheet (summary and detailed), an indirect cash flow, 13 ratios plus break-even, and a two-line VAT return. The trial balance is a build item for the pilot audit, not built at fe68bfcb (U7, A4).
4. A business as a real object: a first-sign-in prompt (name, sector, district), several businesses per person, and a switcher (U2). Go-live fix R1-1, not built at fe68bfcb: today a person's second business sees the first one's contacts, sub-accounts and payment methods (PO-L98).
5. Members on a business: OWNER, WRITER and READER, with invite, accept and revoke (U9, A8). The same leak applies to a member of the second business (R1-1).
6. The Taxes screen and simulator: presumptive tax from the legacy bands, NSSF, 6 % withholding, the VAT rates, and the 150,000,000 VAT-threshold warning (U10, A5).
7. Movement kinds and payment methods: transfers, loans, owner money in and out, equipment; Cash, Bank, MTN MoMo and Airtel Money (U5, A6).
8. Sharing a month's report with an institution, inside Easy Accounts, never a filing with URA (PO-L102), with an administrator playing the institution; soft close, and a flag when the month changes after sharing (U8, A7).
9. A home page of five cards: the month's result, the trend, the latest entries, what is due, and balances (U3).
10. Its own login (email and password) next to Keycloak, with verification and password reset (U1).
11. Anonymous totals for the Ministry by sector × district, with cells under 5 businesses suppressed (A12).
12. A one-command country install and upgrade from a country pack (A1).
13. A Luganda translation workspace: machine draft, then review by the Uganda team (A9).
14. Help and tutorials carried over from legacy. The formalisation guide and access to finance become articles (U11, U12, A11).
15. Profile, privacy, and deleting an account or a business (U13).
16. Receipt photos on entries, stored privately (U5).
17. Operating tools: backups, a health address, the audit trail and support tools (A13).
18. The Uganda look kept as country data (A10).
19. An AI assistant, bound per action by the administrator. Hiding the button until a model is bound is an R1 build item, not built at fe68bfcb: today it always shows (U12, PO-L73). Its use waits on the AI data rule (S1 #6).

Release 2 · after the pilot (X4 §6)

20. Filing the VAT return to URA through eApproval (R2-1).
21. VAT on monthly lines (R2-2).
22. A monthly figure split across several payment accounts (R2-4).
23. Drill-down from a statement line to its entries (R2-5).
24. The four legacy dashboard charts, the calculator keypad, and a PDF (R2-6).
25. A read-only Ministry login; owners publishing their own figures (R2-8).
26. Questionnaires per activity (R2-10).
27. Storyboard items: a registry lookup, a local-only AI, encryption at rest, XBRL, benefits matching, a women-owned indicator (R2-7).

The per-month switch (X4 R2-3) is not listed: in this set it is part of 02. 02 describes Frank's design, which is not built. The build posts the gap with the other rule (larger figure wins; 02 §4), and choosing between them is S1 #1, open with Nelson and Frank. Read 01 as what exists today, 02 as a design, and 03 as eA+ features whose status is given line by line.