Books of Accounts

The books of accounts are the formal record an examiner asks to see. Kassly builds four of them for you — General Journal, General Ledger, Trial Balance and Cash Disbursements Journal — from the transactions you have already recorded.

You never write a journal entry yourself. There is no entry screen, and nothing here can be edited. Every line traces back to a sale, an expense, a purchase order, a payroll run or a shift close.

Where they are

Sales → Books of Accounts. Six tabs across the top: General Journal, General Ledger, Trial Balance, Cash Disbursements, Balance Sheet and Income Statement. The last two are covered in Financial statements.

Who can open it	Owner and Manager. A Cashier is refused
What it costs	Nothing. This is not behind an add-on — every store gets it
When the menu item appears	Only once your store is marked BIR-accredited. See BIR compliance

The menu item being hidden does not mean the books are empty. They are being built from your transactions all along. Kassly hides the link until your store is accredited because before that there is nothing to submit. If you want the figures anyway, ask support for the direct link.

They are worked out, not stored

This is the single most useful thing to understand about this page.

Kassly keeps no separate accounting ledger. When you pick a date range, it reads your sales, returns, cash movements, expenses, purchase orders, credit payments, commissions, settlements, loans, payroll runs and shift closes for that range, and works out the entries on the spot.

Three consequences:

• Correct a transaction and the books follow. There is no re-posting step and no month-end close to run.
• A void lands in the period it was voided in, not the period of the sale. A January sale voided in February leaves January's sales alone and shows up in February as Voided Sales. That is why the chart has a contra account for it.
• A sealed business day cannot be reached back into. Once a daily Z reading has sealed a day, late corrections to that day are refused outright — see X and Z readings.

Dates you type are read in your store's own timezone, so "to 9 September" means the end of the 9th where you are, not somewhere else.

Picking a period

Book	Driven by	Defaults to
General Journal	A from/to range	The 1st of this month to today
General Ledger	The same from/to range	The 1st of this month to today
Cash Disbursements	The same from/to range	The 1st of this month to today
Trial Balance	A single As of date	Today
Balance Sheet	Its own As of date	Today
Income Statement	The same from/to range	The 1st of this month to today

The from/to range is shared by the three period books, so changing it on one changes it on the others. The two as-of dates are each their own.

General Journal

Every entry in the period, oldest first. One row per line of each entry, with the date and reference shown once on the entry's first line.

Column	Contents
Date	Date and time of the entry
Reference	Receipt number, credit memo number, PO number, or an internal reference like EXP-14
Account	Code and name, e.g. 1010 — Cash on Hand
Description / Memo	The entry's description on the first line, then each line's own memo
Debit	Filled only on debit lines
Credit	Filled only on credit lines

The last row is PERIOD TOTALS. Those two figures should be identical. Every entry Kassly builds is checked as it is built, and an unbalanced one is rejected rather than shown, so in practice they always match.

Entry descriptions tell you what kind of event you are looking at. The full set: Cash sale, Charge sale, Voided sale (reversal), Sales return / refund, AR collection, Cash In, Opening Float, Cash withdrawal, Operating expense, Supplier payment (PO), Inventory received from supplier, Business loan repayment, Employee loan repayment, Cheque bounce clawback, Cheque bounce fee, Partner settlement payout, Cash shortage, Cash overage, and a payroll accrual and payroll paid line naming the pay period.

General Ledger

The same entries, regrouped by account. Each account gets its own block, in code order, and only accounts that actually have something in them appear.

Row	Contents
Opening balance	The account's cumulative net position the moment before the period started
One row per line	Date, Reference, Description, Debit, Credit, and the running Balance after that line
Period totals / closing balance	Total debits and credits for the period, and where the account ended

On screen each account is a collapsible row showing its code, name and balances; click it to see the activity. An account with an opening balance but no movement in the period says No activity in period.

The running balance follows the account's normal side, so a debit-normal account like Cash on Hand grows with debits, and a credit-normal account like Accounts Payable grows with credits. You will not see negative balances on healthy accounts.

Opening balances are cumulative from your very first transaction, not from the start of a financial year. Kassly has no year-end close and no opening-balance entry, so "cumulative" means everything it has ever seen. If your business existed before you started using Kassly, that history is not in here.

Trial Balance

A single-date snapshot proving the books balance.

Column	Contents
Code	Account code
Account	Account name
Type	Asset, Liability, Equity, Revenue, Contra revenue or Expense
Debit	Total debits to that account from the beginning up to your as-of date
Credit	Total credits, same span
Balance	The net, on the account's normal side

Below the rows is a TOTALS line, and below that a verdict:

BALANCED — debits equal credits.

or, if the two columns differ by more than a centavo:

NOT BALANCED — investigate immediately.

On screen the same thing shows as a green Balanced badge or a red Not balanced badge with the peso difference. Note that the Debit and Credit columns are cumulative totals, not the balance — an account with plenty of movement in both directions shows large figures in both columns and a small Balance.

Cash Disbursements Journal

Cash going out. Specifically, every journal entry that credits 1010 Cash on Hand during the period, with a note of what it was charged to.

Column	Contents
Date	Date and time
Reference	Receipt, credit memo, PO or expense reference
Description	What the entry was, with the line's memo underneath
Charged To (Offsetting Accounts)	The debit-side accounts of the same entry, with amounts
Amount	The cash that left

It ends with TOTAL CASH DISBURSEMENTS. An empty period says No cash disbursements in this period.

What turns up here, in practice:

• Cash Out movements from the drawer
• Approved expenses paid in cash
• Supplier payments against a received purchase order
• Cash refunds on returns
• Commission and tip settlements paid out
• Payroll runs marked paid
• Staff cash advances handed out
• Business loan repayments
• The cash side of a counted drawer shortage
• The reversal of a cash sale that was voided

Two things that are not here, and both surprise people:

Card and e-wallet refunds appear as cash disbursements. Kassly books GCash, Maya, card and bank tenders into Cash on Hand, so a refund to a card looks like cash leaving. The amount and the reason are right; the tender is not distinguished. Use the payment breakdown on the shift or the Z reading if you need to know how the money actually moved.

Anything paid out of the bank is missing. The journal is built on Cash on Hand only. A cheque-bounce reversal, which is booked against 1020 Cash in Bank, will not appear — look for it in the General Journal instead.

Downloading and printing

Each tab has Download CSV and Download PDF, and they use whatever period you have set.

Format	Notes
CSV	Opens cleanly in Excel — the file carries a byte-order mark so accented characters and the peso sign survive. Every row includes the account code and name
PDF	A4 portrait, ready to hand over

Filenames carry the period, for example general-journal-2026-09-01_to_2026-09-10.csv or trial-balance-2026-09-10.pdf.

Every PDF opens with the same letterhead block: your store name, address, TIN, the book's title, the period, and the date and time it was generated. The store name, address and TIN come from your store profile — if the TIN is blank there, the line is left off the printout entirely. Fill it in before you print anything for an examiner. See Store settings.

Limits to be honest about

Limit	What it means
These are not the only books BIR asks for	Kassly produces the General Journal, General Ledger, Trial Balance and Cash Disbursements Journal. It does not produce a Cash Receipts Journal, a Sales Journal, a Purchases Journal or a Subsidiary Sales/Purchases Ledger as separate books
Nothing here is registered or stamped	Registering your books, whether manual, loose-leaf or computerised, is between you and your RDO. Kassly generates documents; it does not register them
No opening balances	See the note under General Ledger. Pre-Kassly history is absent
No period locking of the books themselves	The posting lock protects a sealed business day from new sales-side corrections. It is not a general accounting period close — approving an old expense today will still land it in that older period's journal
Books are per store, not per branch	Every book covers the whole store. There is no branch filter on this page

Take the CSV to your accountant before your first filing that depends on it, and let them tell you what else they need. That conversation is much cheaper in month one than in month twelve.