Accounting records and ledger flow
Everyday sales, expenses, transfers, opening balances and journals flow into a balanced company ledger.
| Entry type | User records | Ledger treatment | Available review |
|---|---|---|---|
| Expense or invoice | Guided transaction details | Automatic balanced posting | Source document and journal |
| Transfer | From and to cash accounts | Linked balance movement | Cash and bank history |
| Opening balance | Starting account or party balance | Opening ledger entry | Opening balance review |
| Manual journal | Balanced lines and allocations | Posted journal entry | Ledger source and history |
Workflow overview of the double-entry accounting foundation in Proper Axis.
Double-entry behind everyday work
Record a sale, cost, payment, transfer or adjustment through a purpose-built screen. Proper Axis creates the balanced debit and credit entries in the company ledger, so a routine transaction does not require users to build journal lines themselves.
A chart of accounts that guides reporting
Start with an industry-based chart and choose account categories aligned to the reporting structure. Account numbers can be switched on or off in company settings, while the account name and category remain central to how reports are organised.
Opening balances and journals
Bring in a company’s starting position with opening balances, including outstanding customer and supplier documents where supported. Accountants can enter balanced manual journals, allocate lines to reporting dimensions and preserve a clear source and posting history.
Reviewable corrections and controls
Open transaction details to inspect documents, allocations and ledger effects. Corrections retain their audit trail, and period controls help teams manage when prior accounting periods are available for changes.
From transaction to statement
Posted records flow into the trial balance, general ledger and financial statements. Transfers between company cash accounts remain movements between assets rather than sales or expenses, keeping operating results meaningful.