| Deliver an invoice | Dr A/R · Cr Income · Cr Tax Payable (· Dr COGS · Cr Inventory for stocked items) |
| Receive a payment | Dr Bank / Undeposited Funds · Cr A/R |
| Deposit undeposited payments | Dr Bank · Cr Undeposited Funds |
| Open a credit note | Dr Income · Dr Tax · Cr A/R (· Dr Inventory · Cr COGS for returns to stock) |
| Refund a credit | Dr A/R · Cr Bank |
| Write off an invoice | Dr Bad Debt · Cr A/R |
| Open a bill | Dr Expense / Inventory · Dr Tax · Cr A/P |
| Pay a bill | Dr A/P · Cr Bank |
| Open a vendor credit | Dr A/P · Cr Expense / Inventory |
| Publish an expense | Dr Expense · Cr Bank (or owner's account) |
| Categorise a bank line | Dr / Cr the category · Cr / Dr Bank |
| Record a transfer | Dr To account · Cr From account |
| Publish an increase adjustment | Dr Inventory · Cr Adjustment account |
| Record production | Dr Inventory (finished goods, scrap) · Cr Inventory (components) · Cr Manufacturing Costs Applied |
| Run depreciation | Dr Depreciation Expense · Cr Accumulated Depreciation |
| Dispose of an asset | Dr Bank (proceeds) · Dr Accumulated Depreciation · Cr Asset · Dr Loss / Cr Gain |
| Confirm a pay statement | Dr Wages and allowances · Cr Deductions, Tax Payable, Payroll Payable |
| Mark a pay statement paid | Dr Payroll Payable · Cr Bank |
| Year-end close | Dr Income accounts · Cr Expense accounts · Dr/Cr Retained Earnings |