Journals
double-entry entries · debits = credits · locked once posted
Chart of Accounts
UK SME pre-seeded · add / edit · delete blocked if used
Trial Balance
every account · debit + credit + net · totals must equal
Profit & Loss
revenue − expense by category · gross / operating / net
Balance Sheet
at a point in time · assets = liabilities + equity
Cash Flow Statement
indirect method · operating · investing · financing
VAT Return
HMRC boxes 1-9 · informational · MTD submission requires HMRC-recognised software