Chart of Accounts: Structure and Design
Learn how to design a chart of accounts that supports consistent posting, reporting, departments, funds and future growth without unnecessary complexity.
Read guide →Accounting controls explained as real operational workflows.
Follow accounting from transaction structure and subledgers through journals, treasury, period close, assets, inventory, payroll accounting and decision-ready reporting.
Accounting authority cluster
Start with the process you need to understand.
Accounts Payable: From Supplier Bill to Payment
Understand accounts payable from supplier bill capture through approval, payment, settlement and audit history.
Read guide →Accounts Receivable: Billing, Collections and Outstanding Balances
Learn how accounts receivable should connect invoices, receipts, allocations, credits, outstanding balances and customer aging.
Read guide →Trial Balance: What It Shows and How to Review It
Understand how a trial balance summarises ledger balances, supports period review and helps identify posting and classification issues.
Read guide →Supplier Payments: Approval, Treasury and Settlement Controls
Learn how supplier payments should move from approved obligations through treasury preparation, authorization, release and settlement.
Read guide →Budgeting and Budget Control
Learn how budgets should be structured, approved, monitored and compared with actual and committed spending.
Read guide →Cash Book: Recording and Controlling Cash and Bank Activity
Understand how a cash book should record receipts, payments, source accounts, references, balances and reconciliation status.
Read guide →Financial Reporting: From Ledger to Decision-Ready Reports
Learn how financial reporting should move from trusted ledger data to trial balance, income statement, balance sheet and management analysis.
Read guide →Journal Entries in TouteGestion: Draft, Approve, Post and Reverse
Follow the implemented TouteGestion manual journal workflow from balanced draft and accounting dimensions through maker-checker approval, posting, FX snapshots and controlled reversal.
Read guide →Month-End Close: A Controlled Finance Checklist
Structure month-end close around reconciliation, cut-off, adjustments, review and controlled reporting instead of scattered finance checklists.
Read guide →Year-End Close: From Final Reconciliation to Opening Balances
Understand year-end accounting controls for final reconciliation, adjustments, financial statements, period locking and opening balances.
Read guide →Fixed Asset Accounting: Acquisition, Depreciation and Disposal
Learn the accounting lifecycle for fixed assets from acquisition and classification through depreciation, transfer, impairment and disposal.
Read guide →Inventory Accounting: Movement, Valuation and Ledger Control
Understand how inventory movements, valuation and financial posting should stay connected from receipt through issue, adjustment and reporting.
Read guide →Payroll Accounting: From Approved Payroll to the General Ledger
Learn how approved payroll results should translate into controlled salary expense, deductions, liabilities and payment accounting.
Read guide →How the topics connect
One financial source of truth, several controlled workflows.
The chart of accounts and dimensions provide structure. Operational events become controlled journal effects. Payables, receivables, treasury, assets, inventory and payroll accounting feed period review, close and financial reporting without replacing the general ledger as the accounting source of truth.
- General ledger, journals and controlled corrections
- Supplier and customer subledgers
- Treasury, cash and reconciliation
- Budgets, assets and inventory value
- Payroll-to-accounting handoff
- Month-end, year-end and financial reporting
From guidance to implementation