UNCTAD · Easy Accounts · Uganda analysis · the 22 issues from March 2026

Uganda’s 22 issues against the new system: 9 solved, 10 partly, 3 missing

In March 2026 the Uganda team (auditors, Ministry of Finance) listed 22 problems with the legacy tool. Most came from the legacy tool not being double entry, and the new system (Accounting-Next) is. What is still open is mostly reporting: ratios, cash flow, depreciation, reconciliation and a trial balance.

9Solved by the new system

10Partly: mostly the ratios

3Missing: depreciation, cash flow, reconciliation

Issue by issue

#	Issue raised (legacy tool)	June 2026	Sep 2026	Evidence in the code
001AG	Real-time cash, from transactions	Solved	Solved	Operations post to cash/bank through the double-entry ledger
002AG	Current assets wrongly valued	Solved	Solved	Computed from ledger balances, no hand formulas
003AG	Drill-down from each figure to its source	Partly	Partly	Journal page exists; no click-through from a statement line
004AG	Wear-and-tear (depreciation) schedule	Missing	Missing	No fixed-asset register
005AG	Dynamic home (alerts, calendar)	Partly	Partly	Dashboard, checklist and notifications; no deadline calendar confirmed
006AG	Government ID (TIN/NIN) at sign-up	Changed	Partly	Keycloak adopted (issue #16): the April plan applies again; taxId exists on the business profile
007AG	Trial balance, opening balances, double entry	Solved	Partly	Opening balances and double entry exist; no trial-balance report
001	Unclear accounting period	Solved	Partly	Period pickers per report; no period close or lock
002	No accrued expenses	Solved	Solved	Deferred operations with due date and payables account
003	Cash position, petty cash vs bank, reconciliation	Partly	Missing	Separate accounts yes; bank reconciliation does not exist
004	No double entry, real time, mobile	Solved	Solved	Double-entry ledger in production; responsive app
005	Fuel and municipal fees as lines	Solved	Solved	Editable chart; municipal taxes are a report category
006	Summary vs detailed income statement differ	Solved	Solved	Both read the same entries
007	Current assets wrong, summary ≠ detail	Solved	Solved	Same as 002AG
008	Equity wrong because of asset errors	Solved	Solved	Equity = assets − liabilities from the ledger
009	Break-even leaves out expenses	Partly	Partly	Ratios not built (issue #18 open); report formulas could host them
010	Cash flow mixes direct and indirect	Partly	Missing	No cash-flow statement
011	Inventory turnover uses sales, not cost of sales	Partly	Partly	Ratios not built
012	Receivables turnover miscalculated	Partly	Partly	Ratios not built
013	Liquidity, debt, ROA, ROE unreliable	Partly	Partly	Ratios not built
014	Working capital and net margin wrong	Partly	Partly	Ratios not built
015	VAT: separate receivable, income and VAT	Solved	Solved	VAT accounts, VAT report and corporate income tax report (issue #49)

What changed since June

Login moved to Keycloak (issue #16), so the government-ID plan from April applies again.
Built around the edges: VAT and corporate tax reports, sending reports to institutions, e-invoicing, aid programmes, several businesses per user, a tax simulator.
Not built: ratios (issue #18 still open), cash flow, fixed assets, bank reconciliation, trial balance, drill-down, period close.
No Uganda content in the code yet: no UGX default, no URA or NSSF, the Uganda chart is not loaded.

Read-only review of Accounting-Next main @ 69b3aa41, 24 Sep 2026. Findings come from the code; nothing was run.

Nelson Pérez · nelson.perez@unctad.orgWorking note · 24 Sep 2026