Finance and control

Registrations are drafted, posted, or voided — and a draft that does not balance never becomes a posted entry. Each line carries its account, debit and credit; the running totals are checked at creation, on every edit, and again at posting. Alongside the journal, a simplified prima nota records plain income and expense movements for the day-to-day that does not need full double entry.

Sales and purchase registers are fed by the documents themselves — issued invoices on one side, received electronic invoices on the other. The periodic settlement reads them by month or quarter and applies the fiscal rules as written: quarterly interest, the minimum-payment floor, the year-end advance on the historical method. The annual declaration view assembles the VL to VX frames from the same registers.

Fiscal years are first-class: open, closed, locked. The close blocks while draft registrations exist, then generates the closing entries for revenue and cost accounts itself, balancing the result into the profit-and-loss account — and refuses to finish if the maths does not hold. Accruals, deferrals and inventory valuations post their reversals into the new year.

Assets, on two tracks

Each asset holds a civil-code schedule and a fiscal one, computed per year — constant quotas pro-rated by month on one side, the ministerial coefficient as ceiling on the other.

Four reports

Balance sheet, income statement, trial balance, and the statutory CEE layout with the prior-year column and a PDF export.