A double-entry ledger underneath
Your client works in simple registers; every entry is posted to a double-entry general ledger. The trial balance, general ledger and financial statements come from it.
For accountants
Your clients’ year end, in one folder you can trust
Langbyrde is a desktop app small corporations use to keep their own books. At year end it builds a package for you: plain files in the same layout every time, from a double-entry ledger, with every receipt your client attached. It does not file and does not advise; that stays with you.
What is in the package
One folder per fiscal year. No app is needed to open anything in it.
README.txtWhat is in the package, what was left out and why, and the disclaimers.manifest.jsonEvery file with its size and a fingerprint (a SHA-256 hash), so no file can change unnoticed.workbook.xlsxThe year’s registers and ledger as Excel tables with values, not formulas.reports/Up to eight PDFs: income statement, balance sheet, trial balance, general ledger (when the year has entries), HST summary, receivables aging, shareholder loan continuity, filing calendar.jurisdiction/Plain CSV: the trial balance under GIFI codes (the CRA’s standard account codes), the GST/HST return’s line figures, and the key figures.receipts/A copy of every receipt for the year, filed by category, with the number of expenses that have none.invoices/Copies of the invoices and credit notes issued in the year.memos/Decisions written down during the year, as memos to file.
Bank and card statements can be added to a package only when your client chooses to include sensitive fields, because statements print full account numbers.
How the figures are made
HST line by line
Sales tax collected and paid, and input tax credits, recorded on each line, summarised per period and laid out as the GST/HST return’s lines.
Closed periods stay closed
Once your client closes a period, its figures stop changing unless the owner reopens it for a written reason, which is recorded. The version of the tax rules behind each figure is listed in the README.
Checked, not just exported
Each statement’s opening and closing balances are checked on import, and a difference is flagged. The manifest lists every file with a SHA-256 hash.
Sensitive fields out by default
Bank, SIN, business and tax numbers are left out of the package unless your client chooses to include them, and that choice is recorded.
What is missing, said out loud
The README says how many expenses have no receipt, and lists anything that could not be copied, with the reason.
What Langbyrde does not do
It does not prepare or file returns, it does not give tax or accounting advice, and it does not replace your review. Figures it works out, such as HST owing or a corporate tax estimate, are labelled as estimates wherever they appear.
Tell us what you need
If you want the package in a different shape, or want to see it before suggesting it to a client, write to us.