4 postagens marcado com "finance"

Choosing accounting software shouldn’t eat up your entire week. For most small businesses, the goal is to find a tool that’s easy to set up, handles the basics flawlessly, and doesn’t break the bank. To help you decide, we’ve put together a concise, plain-English rundown of eight options that small and medium-sized businesses (SMBs) actually enjoy using.

Below, we cover what each platform is best at, how much it costs (as of August 20, 2025), and the small gotchas to note before you commit.

How We Picked​

We focused on platforms that respect your time and solve real-world problems. Our selection criteria prioritized four key areas:

• Fast Onboarding: A clean user interface, sensible default settings, and helpful setup flows to get you up and running quickly.
• Core Features: Robust support for the essentials, including invoicing, bank feeds and reconciliation, and basic financial reporting.
• Price Clarity: Transparent, publicly listed prices or official statements, so you know what you’re paying for without a sales call.
• Scalability: The ability to grow with your business, whether that’s from a solo operation to a small team, with accessible add-ons or higher tiers.

1) Beancount.io — Best for developers & teams who want scriptable, auditable books​

What it is: Beancount.io is a modern, plain-text accounting platform that turns simple text-based transactions into comprehensive financial reports and dashboards. It’s a “finance-as-code” approach built for precision, automation, and complete data ownership. Paid tiers include AI-powered insights and highly customizable workflows.

• Why SMBs like it: The combination of plain-text data and version control (like Git) creates an airtight audit trail and makes reviewing financial changes as easy as reviewing code. Its flexible automation capabilities integrate seamlessly into engineering-centric workflows. Best of all, there is zero lock-in; your financial data lives in simple text files that you own, not in a proprietary walled garden.
• Pricing: A generous free tier is available for individuals and open-source projects. Paid plans unlock advanced automations and team features. See the official site for detailed pricing.
• Keep in mind: This platform is the best fit for teams who are comfortable working with files and version control systems like Git, or for businesses that want deep, programmatic control over their financial operations.

2) QuickBooks Online — Best for accountants-everywhere compatibility​

What it is: QuickBooks Online is the industry default and the platform your bookkeeper or CPA most likely already knows. It offers a deep feature set and arguably the most extensive ecosystem of integrations and professional support.

• Why SMBs like it: Its reporting capabilities are comprehensive, higher-tier plans handle inventory management well, and the vast marketplace of third-party app integrations means it can connect to almost any tool you use. Its biggest advantage remains its ubiquity—nearly every accountant is fluent in QuickBooks.
• List price: Plans range from Simple Start at $35/mo**, Essentials at **$65/mo, Plus at $99/mo**, to Advanced at **$235/mo. Intuit frequently runs promotions offering 50% off for the first 3 months. (QuickBooks Pricing)
• Keep in mind: For some users, the feature sprawl can feel heavy and overwhelming. Prices have also trended steadily upward over time, as noted by industry watchers. (Woodard Report on price increases)

3) Xero — Best for clean UI + unlimited users (on every plan)​

What it is: Xero is a popular QuickBooks alternative known for its clean, easy-to-navigate interface, strong bank feed connections, and a broad app marketplace. It’s particularly notable for offering unlimited user seats on every plan.

• Why SMBs like it: Users often praise its thoughtful workflows, which make daily tasks like reconciliation feel intuitive. The platform provides good cash-flow visualizations and is backed by a rich app ecosystem for extending its functionality.
• US price: The Early plan is $20/mo**, Growing is **$47/mo, and Established is $80/mo. Note that Xero has announced price increases for its US plans that will be effective October 1, 2025. (Xero Pricing)
• Keep in mind: The entry-level "Early" plan has caps on the number of invoices and bills you can send or enter. Essential services like payroll and mileage tracking are paid add-ons.

4) FreshBooks — Best for service businesses that live in invoices + time​

What it is: FreshBooks excels at the core needs of service-based businesses: simple and professional invoicing, integrated time tracking, and client management portals, all wrapped in polished web and mobile apps.

• Why SMBs like it: The invoicing experience is delightful and designed to help you get paid faster. It also offers excellent project profitability tracking on its Premium plan, allowing you to see which clients and projects are most valuable.
• List price: Core plans are Lite ($21/mo**), Plus (**$38/mo), and Premium ($65/mo**). Costs can climb with add-ons like Team Members (**$11/user/mo), Advanced Payments ($20/mo**), and Payroll (starting at **$40 + $6/worker/mo). Promotions often display lower introductory prices. (FreshBooks Pricing)
• Keep in mind: Be mindful of the client and user limits on lower tiers, as your costs can rise as your business scales or if you need multiple add-on features.

5) Zoho Books — Best automation value, especially if you already use Zoho​

What it is: Zoho Books is a feature-dense and automation-friendly accounting platform that delivers exceptional value. It integrates deeply with the broader Zoho suite of business apps, making it a powerful choice for existing Zoho users.

• Why SMBs like it: It offers excellent bang-for-your-buck with robust workflow rules that can automate many routine accounting tasks. It also includes strong inventory management options, even on mid-tier plans.
• US price (monthly): A Free plan is available with eligibility limits. Paid plans are Standard ($20**), Professional (**$50), Premium ($70**), Elite (**$150), and Ultimate ($275**). Additional users cost **$3/user/mo. (Zoho Books Pricing)
• Keep in mind: While powerful, some accountants may be less familiar with Zoho Books compared to QuickBooks. Each plan also comes with specific limits on invoice and expense volumes.

6) Wave — Best free starter option with paid “Pro” conveniences​

What it is: Wave is a fantastic starting point for brand-new businesses, freelancers, and solopreneurs who need to get up and running fast without an initial investment.

• Why SMBs like it: You get instant setup with unlimited invoicing and simple bookkeeping for free. The affordable Pro plan adds valuable conveniences like enhanced bank automations and better support.
• Price: The Starter plan is $0**. The **Pro** plan is **$19/mo (or $190/year**). Credit card processing fees are typically **2.9$0.60, with a discount on the first 10 transactions for Pro users. (Wave Pricing)
• Keep in mind: It has fewer advanced features and integrations compared to giants like QuickBooks or Xero. Key features like automated bank imports and premium support are reserved for the Pro plan.

7) ZipBooks — Best lightweight alternative with a true free plan​

What it is: ZipBooks is a clean, friendly, and straightforward accounting tool that’s a great fit for side hustles, consultants, and small teams who want simplicity without a hefty price tag.

• Why SMBs like it: The interface is uncluttered and makes invoicing easy. It offers decent reporting for its class and supports connections to multiple bank accounts even on the free plan.
• Price: The Starter plan is Free, Smarter is $15/mo**, and Sophisticated is **$35/mo. A dedicated plan for accountants is also available. (ZipBooks Pricing)
• Keep in mind: Its main limitation is a smaller ecosystem of third-party integrations when compared to the "big three" (QuickBooks, Xero, FreshBooks).

8) Patriot Accounting — Best budget pick with optional US payroll​

What it is: Patriot offers a simple UI, US-based customer support, and a tightly integrated payroll bundle, making it a strong contender if you need both services without complexity.

• Why SMBs like it: The software is very approachable, with clear, no-nonsense pricing. Core tasks like creating invoices and importing bank transactions are easy to manage.
• Price: Accounting Basic is $20/mo** and Accounting Premium is **$30/mo. Payroll can be added, starting at $17/mo +$4/worker for basic service or $37/mo +$5/worker for full-service payroll. Promotions are common. (Patriot Software Pricing)
• Keep in mind: It lacks the advanced features and extensive integration library you'd find in QuickBooks or Xero, but it capably handles the fundamentals.

Quick “At a Glance” (prices are monthly list unless noted)​

• Beancount.io: Free tier; paid automations available. Best for dev-savvy teams.
• QuickBooks Online: $35–$235. Ubiquitous, feature-rich, widely supported.
• Xero: $20 /$47 / $80 (increases Oct 1, 2025). Clean UI, unlimited users.
• FreshBooks: $21 /$38 / $65. Strong for invoicing & project-based work.
• Zoho Books: Free–$275. Great automation value, especially if you’re already on Zoho.
• Wave: Starter $0; Pro$19/mo or $190/yr. Ideal for brand-new businesses.
• ZipBooks: Free–$35. Simple, friendly, and straightforward.
• Patriot: $20–$30. Great budget option with tightly integrated US payroll.

How to Choose in 10 Minutes​

Stop overthinking and start trying. Here’s a quick decision guide:

• If you want a “set it and forget it” system and you’re technical, start a Beancount.io free workspace. Import a week of transactions, script your recurring rules, and see the power of auditable, text-based books.
• If you work with outside accountants, try QuickBooks Online (the most universal option) or Xero (great for collaborating with its unlimited user policy).
• If you bill for your time and rely on polished, professional invoices, trial FreshBooks.
• If you want the most automation power for the lowest cost, test Zoho Books Standard vs. Premium plans.
• If you’re brand new and highly price-sensitive, start on the Wave or ZipBooks free plan and upgrade when you’re ready.
• If you need simple accounting and payroll under one roof at a budget price, check out Patriot.

Where Beancount.io Fits in Your Stack​

Beancount.io is built for businesses that see their financial records as a critical dataset, not just a compliance task. It provides:

• A developer-friendly ledger that’s precise, transparent, and reviewable in pull requests.
• Powerful automations to categorize, transform, and reconcile financial data at scale.
• AI-assisted insights that help you understand your numbers without surrendering ownership of your books.

Start for free and add advanced workflows only when you’re ready to scale.

Notes & Sources​

Pricing and feature information were verified from the official company websites on August 20, 2025. Prices are subject to change and do not always reflect promotional offers. See the citations linked throughout the article for the most current information: QuickBooks, Xero, FreshBooks, Zoho Books, Wave, ZipBooks, Patriot Software, and Beancount.io.

Welcome to your developer-friendly guide to accounting concepts, tailored specifically for the world of plaintext accounting with Beancount. This dictionary bridges the gap between traditional finance terminology and Beancount's unique syntax, directives, and tools. Whether you're a seasoned developer new to accounting or a finance pro exploring plaintext methods, this A–Z reference will help you master your ledger.

How to Read Each Entry​

Each term is broken down into three parts for clarity:

• Conceptual Meaning — A simple, jargon-free explanation of the accounting or finance idea.
• Beancount Implementation — How the concept is represented or handled in Beancount, whether through directives, options, command-line tools, or reports.
• Example — A minimal, copy-paste-ready code snippet to illustrate the concept in a .beancount file.

Note: All examples adhere to the canonical syntax and behavior described in the official Beancount documentation.

A​

Account​

• Conceptual Meaning: A named category or "bucket" used to track the balance of something you own, owe, earn, or spend. Examples include your checking account, credit card, salary, or grocery expenses.
• Beancount Implementation: Account names are hierarchical and separated by colons (e.g., Assets:Bank:Checking). Every account must belong to one of the five root account types: Assets, Liabilities, Equity, Income, or Expenses.
• Example:

  2014-05-01 open Assets:US:BofA:Checking USD
  

Accounting Equation​

• Conceptual Meaning: The fundamental formula on which all accounting is based: Assets = Liabilities + Equity. It means that everything a business or individual owns (assets) is financed by either debt (liabilities) or the owner's own funds (equity).
• Beancount Implementation: This equation is automatically and rigorously enforced. Every transaction must be zero-sum, meaning the total of all its postings must equal zero. This design makes it impossible to create an unbalanced entry.

Accrual vs. Cash Basis​

• Conceptual Meaning: Two methods of recording transactions. Accrual basis records revenue when it's earned and expenses when they're incurred, regardless of when money changes hands. Cash basis records them only when cash is actually received or paid.
• Beancount Implementation: Beancount supports both methods. Accrual accounting is achieved by using Assets:Receivables for money owed to you and Liabilities:Payables for money you owe. Cash basis accounting simply omits these intermediate postings.

Amortization / Depreciation​

• Conceptual Meaning: The process of systematically spreading the cost of a tangible (depreciation) or intangible (amortization) asset over its useful life. For example, writing off the value of a company laptop over three years.
• Beancount Implementation: This is handled by creating periodic transactions that move a portion of the asset's cost from its asset account to an expense account (e.g., Expenses:Depreciation). This can be automated using scheduled transaction plugins.

B​

Balance Assertion​

• Conceptual Meaning: A checkpoint to confirm that your recorded balance for an account matches the real-world balance (e.g., from a bank statement) on a specific date. This is the core of reconciliation.
• Beancount Implementation: The balance directive asserts an account's total value at the start of the specified day. Beancount will raise an error if the calculated balance from all prior transactions does not match the asserted amount.
• Example:

  2024-01-31 balance Assets:US:BofA:Checking 154.20 USD
  

Balance Sheet​

• Conceptual Meaning: A financial statement that provides a snapshot of a company's or individual's financial health at a single point in time, showing assets, liabilities, and equity.
• Beancount Implementation: The web interface Fava provides an interactive Balance Sheet report. You can also generate one using Beancount's query language (bean-query or the newer standalone Beanquery tool).

Booking Method (Inventory Matching)​

• Conceptual Meaning: The method used to decide which previously purchased lots of an asset (like shares of a stock) are considered "sold" when a portion is divested. Common methods are FIFO (First-In, First-Out) and LIFO (Last-In, First-Out).
• Beancount Implementation: The booking method can be set globally with option "booking_method" ... or on a per-account basis in its open directive. Beancount's default is STRICT, which requires you to explicitly state which lot is being sold if there's any ambiguity. Other options include FIFO and LIFO.

Budget​

• Conceptual Meaning: A financial plan that estimates income and expenses over a specified period.
• Beancount Implementation: Budgeting is not a native feature of Beancount's core language. It is primarily implemented in the Fava web interface, which supports its own custom budget directives, or through community-developed plugins like fava-envelope.

C​

Capital Gain / Loss​

• Conceptual Meaning: The profit (capital gain) or loss (capital loss) resulting from the sale of a capital asset, such as stocks or real estate.
• Beancount Implementation: When you post a transaction that reduces a position (e.g., selling stock), Beancount automatically matches it against existing lots based on the booking method. You then post the calculated gain or loss to an appropriate income account, like Income:CapitalGains.

Chart of Accounts​

• Conceptual Meaning: A comprehensive, structured list of all accounts in the general ledger.
• Beancount Implementation: Your Chart of Accounts is implicitly defined by all the open directives and account names used throughout your ledger files. There is no separate file to define it.

Commodity / Currency​

• Conceptual Meaning: The unit of value being tracked. This can be a traditional currency (USD, EUR), a stock (AAPL), a loyalty point (AIRMILE), or any other quantifiable unit.
• Beancount Implementation: All such units are called "commodities." You can optionally declare them using the commodity directive to attach metadata, such as a full name or formatting rules.

Cost (Lot Cost)​

• Conceptual Meaning: The original price paid per unit for a specific purchase of an asset (a "lot"). This is crucial for calculating capital gains.
• Beancount Implementation: Lot cost is specified using curly braces {} on a posting. This information—cost, date, and an optional label—is attached to the lot and used for future matching.
• Example:

  2025-04-01 * "Buy Stock"
    Assets:Brokerage      25 HOOL {23.00 USD}
    Assets:Bank:Checking                -575.00 USD
  

Credit / Debit​

• Conceptual Meaning: The two sides of every accounting entry. In simple terms, a debit increases an asset or expense account, while a credit increases a liability, equity, or income account.
• Beancount Implementation: Beancount abstracts this away. You simply use positive and negative numbers. By convention, increases to Assets and Expenses are positive, while increases to Liabilities, Equity, and Income are represented by crediting them (which requires a negative number in your transaction). As long as the transaction sums to zero, the accounting is correct.

D​

Directive​

• Conceptual Meaning: A command or a declaration in the ledger that isn't a transaction but changes the state of the books (e.g., opening an account, recording a price).
• Beancount Implementation: Every line in a Beancount file is a directive. The main types include open, close, commodity, * (transaction), balance, pad, note, document, price, event, query, and custom.

Document​

• Conceptual Meaning: An external file, such as a PDF statement or a receipt image, linked to a transaction or account for record-keeping.
• Beancount Implementation: The document directive links a file to an account. If the option "documents" path is set, tools like Fava can automatically discover and associate files with transactions by their date and filename.
• Example:

  2024-02-01 document Assets:US:BofA:Checking "statements/2024-02-01.statement.pdf"
  

Double-Entry​

• Conceptual Meaning: The accounting principle that every transaction must affect at least two accounts and must balance (total debits must equal total credits).
• Beancount Implementation: This is the core, non-negotiable principle of Beancount. The zero-sum rule for all transaction postings ensures double-entry bookkeeping is always maintained.

E​

Equity​

• Conceptual Meaning: The net worth or owner's stake in the assets (Assets - Liabilities). This includes initial capital contributions and accumulated profits/losses (retained earnings).
• Beancount Implementation: Beancount uses Equity accounts for several internal functions, such as Equity:Opening-Balances to initialize account values and Equity:Earnings:Current to accumulate income and expense totals for reporting.

Event​

• Conceptual Meaning: A dated, non-financial marker on your timeline, useful for annotating life events like a job change, a move, or a vacation.
• Beancount Implementation: The event directive allows you to add a key-value pair to a specific date in your ledger.
• Example:

  2024-08-15 event "location" "Moved to San Francisco"
  

Exchange Rate​

• Conceptual Meaning: The value of one currency expressed in terms of another.
• Beancount Implementation: Exchange rates can be recorded with price directives for a specific date or specified directly within a transaction using inline prices (@ or @@).

F​

Fava​

• Conceptual Meaning: The modern, feature-rich web interface for Beancount.
• Beancount Implementation: Fava is a separate Python package you install and run against your Beancount file. It provides interactive charts, reports (Balance Sheet, Income Statement), budgeting tools, query execution, and a file editor, replacing most of the older bean-web and bean-report command-line tools.

FIFO / LIFO​

• Conceptual Meaning: Acronyms for "First-In, First-Out" and "Last-In, First-Out," which are two common booking methods for matching inventory sales.
• Beancount Implementation: These can be selected as the booking_method for an account or globally. (See Booking Method).

Flag​

• Conceptual Meaning: A status indicator on a transaction.
• Beancount Implementation: A transaction's flag appears after the date. * typically means "cleared" or "confirmed," while ! means "incomplete" or "needs review." Custom flags are also possible.

G​

General Ledger / Journal​

• Conceptual Meaning: A journal is a chronological record of all transactions. A ledger is a record of those same transactions, but sorted by account.
• Beancount Implementation: Your .beancount text files collectively form the journal. Tools like Fava or bean-query process this journal to generate ledgers (e.g., the transaction list for a single account) and other reports.

I​

Include​

• Conceptual Meaning: The practice of splitting a large ledger into multiple, more manageable files (e.g., by year or account type).
• Beancount Implementation: The include directive tells Beancount to parse the contents of another file as if it were part of the main file.
• Example:

  include "2024/transactions.beancount"
  include "accounts/open_accounts.beancount"
  

Inventory​

• Conceptual Meaning: The collection of all lots (units with a specific cost basis) held within an account at any given time.
• Beancount Implementation: This is a core Beancount concept. Each account that holds non-currency commodities maintains an inventory of lots. When you sell or transfer units, Beancount reduces the inventory according to the booking method.

Inline Price vs. Total Price​

• Conceptual Meaning: Two ways to specify the conversion price within a transaction posting. You can either price it per unit or define the total price for the entire posting.
• Beancount Implementation:
  • @ sets a per-unit price.
  • @@ sets a total price for the line.
• Example (per-unit):

  2025-01-05 * "FX Transfer"
    Assets:USD    -100.00 USD @ 1.34 CAD
    Assets:CAD
  

L​

Link​

• Conceptual Meaning: A unique identifier used to connect multiple, separate transactions that are part of a single logical event (e.g., a credit card payment and the corresponding bank withdrawal).
• Beancount Implementation: Add a ^link_id to each transaction you want to group. Fava and other tools can then display these linked transactions together.
• Example: ^cc-payment-2025-01

Lot​

• Conceptual Meaning: A specific quantity of a commodity purchased at a particular date and cost.
• Beancount Implementation: A lot is defined by its amount, commodity, cost, date, and an optional label. Lots are created using the {...} cost basis syntax and are tracked in an account's inventory.

M​

Metadata​

• Conceptual Meaning: Additional key-value data attached to a transaction or posting for extra context, filtering, or analysis.
• Beancount Implementation: Metadata is added on the same line as a transaction or posting. Keys are lowercase, followed by a colon and a string, number, or other value.
• Example:

  2025-03-02 * "Dinner"
    Expenses:Food  23.91 CAD  ; receipt: "2025-03-02-1234.pdf", city: "Montreal"
    Assets:Cash   -23.91 CAD
  

Multi-Currency​

• Conceptual Meaning: The ability to handle and report on transactions involving multiple different currencies or commodities simultaneously.
• Beancount Implementation: This is a native, first-class feature. Beancount tracks each commodity independently within each account. The operating_currency option is used to specify which currencies reports should be converted to for display.

N​

Narration / Payee​

• Conceptual Meaning: The descriptive text for a transaction. The payee is who you paid or who paid you, and the narration is a description of what the transaction was for.
• Beancount Implementation: These are the two optional quoted strings that follow the transaction flag. The first is typically the payee, the second is the narration.
• Example: 2025-03-19 * "Acme Corp" "Salary"

Note​

• Conceptual Meaning: A dated comment associated with a specific account, separate from any transaction.
• Beancount Implementation: The note directive adds a text comment to an account's ledger on a given date.
• Example:

  2014-04-10 note Assets:US:BofA:Checking "Called support to dispute a charge."
  

O​

Open / Close​

• Conceptual Meaning: The actions of starting to use a new account or formally stopping the use of an existing one.
• Beancount Implementation: The open directive is required before an account can be used in a transaction. The close directive marks it as inactive after a certain date.
• Example:

  2016-11-28 close Liabilities:CreditCard:CapitalOne
  

Operating Currency​

• Conceptual Meaning: The primary currency (or currencies) that you want to see your financial reports in.
• Beancount Implementation: Set via option "operating_currency" "USD". This tells tools like Fava to display columns converted to this currency using the price data available in your ledger.

P​

Pad​

• Conceptual Meaning: A directive that automatically inserts a transaction to bring an account to a desired balance, booking the difference to another specified account.
• Beancount Implementation: pad is often used to initialize an account's starting balance against Equity:Opening-Balances. It creates a transaction behind the scenes.
• Example:

  2025-01-31 pad Assets:Cash Equity:Opening-Balances
  

Posting​

• Conceptual Meaning: A single entry within a transaction that debits or credits an account. Every transaction is composed of at least two postings.
• Beancount Implementation: Each line under a transaction that specifies an account and an amount is a posting. The sum of all postings in a transaction must be zero.

Price​

• Conceptual Meaning: A record of the market value or exchange rate of one commodity in terms of another on a specific date.
• Beancount Implementation: The price directive creates a historical database of rates that Beancount uses for valuation in reports. The bean-price tool can help fetch and update these prices from online sources.
• Example:

  2025-02-03 price EUR 1.10 USD
  

Plugin​

• Conceptual Meaning: A piece of custom code that can modify or analyze your ledger data as it's being loaded.
• Beancount Implementation: Plugins are loaded using the plugin "module.name" "config" directive. They can be used for anything from automatically adding tags to implementing complex scheduled transactions.

Q​

Query Language (BQL / Beanquery)​

• Conceptual Meaning: An SQL-like language for performing sophisticated queries and generating custom reports from your ledger data.
• Beancount Implementation: Beancount has a powerful query language. You can use it via the command-line tool bean-query or interactively in Fava's "Query" page. A newer, standalone version called Beanquery is the future of this tool.
• Example:

  SELECT account, sum(position)
  WHERE account ~ "^Expenses"
  GROUP BY account
  ORDER BY sum(position)
  

R​

Reconciliation​

• Conceptual Meaning: The process of comparing your internal financial records against external statements (from a bank, credit card company, etc.) to ensure they match and to identify any discrepancies.
• Beancount Implementation: Reconciliation is primarily done using balance assertions. You can also use document directives to link to the statements you are reconciling against.

Realized vs. Unrealized Gains​

• Conceptual Meaning: A realized gain is a profit from a sale that has been completed. An unrealized gain is a "paper" profit on an asset you still own, based on its current market value.
• Beancount Implementation: Realized gains are explicitly recorded when you sell an asset. Unrealized gains are not recorded in the ledger itself but can be calculated and displayed in reports by Fava and other tools, which value your holdings using your price database.

Rounding / Tolerance​

• Conceptual Meaning: A small margin of error allowed when comparing numbers to account for rounding differences, especially in multi-currency transactions.
• Beancount Implementation: Beancount has rules for inferring precision from your entries and allows setting a tolerance for balancing checks. This prevents errors from trivial discrepancies like $0.001$.

S​

Statements​

• Conceptual Meaning: Official records from financial institutions (banks, brokers) listing all transactions for a given period.
• Beancount Implementation: These are typically imported into Beancount format using importer scripts (part of the beancount.ingest library). Once imported, the original statement file (e.g., a PDF) can be linked with a document directive.

Subaccount​

• Conceptual Meaning: A child account nested under a parent account to create a more detailed hierarchy.
• Beancount Implementation: The colon : syntax creates subaccounts. For example, Expenses:Food:Restaurants is a subaccount of Expenses:Food.

T​

Tag​

• Conceptual Meaning: A simple, flexible label used to categorize or filter transactions, often for events that cross multiple expense categories (like a vacation or a work trip).
• Beancount Implementation: Tags are denoted with a # (e.g., #vacation-2025). A tag on a transaction line applies to all postings below it.
• Example:

  2025-01-10 * "Conference Hotel" #work #travel-sfo-2025
    Expenses:Travel:Hotel   620.00 USD
    Assets:Bank:Checking   -620.00 USD
  

Transaction​

• Conceptual Meaning: A dated financial event that moves value between two or more accounts.
• Beancount Implementation: The fundamental data entry in Beancount. It starts with a date and a flag (* or !), is followed by an optional payee and narration, and contains two or more indented posting lines.
• Example:

  2025-03-19 * "Acme Corp" "Salary"
    Assets:Bank:Checking      3062.68 USD
    Income:Salary            -3062.68 USD
  

Trial Balance​

• Conceptual Meaning: A report that lists all accounts and their balances. The totals of the debit and credit columns should be equal, confirming the ledger is in balance.
• Beancount Implementation: Because Beancount enforces the zero-sum rule on every transaction, the ledger is always in balance. A trial balance can be generated via a query, but it's not a necessary check as it is in manual accounting.

U–Z​

Valuation​

• Conceptual Meaning: The process of expressing the value of all your holdings in a single, common currency (an operating currency).
• Beancount Implementation: Tools like Fava perform valuation at report time. They use the price directives in your ledger to convert the value of all commodities (stocks, foreign currencies) into your chosen operating_currency.

Year-End Close​

• Conceptual Meaning: In traditional accounting, this is a formal process where the balances of all temporary income and expense accounts are moved to an equity account (like Retained Earnings) to start the new year fresh.
• Beancount Implementation: Beancount ledgers are append-only; you never modify past entries. "Closing the books" is a reporting concept. Fava and query tools can show you an income statement for a specific period (e.g., a year) and carry forward the net result, but the raw ledger file remains a continuous, unbroken history.

Zero-Sum​

• Conceptual Meaning: The principle that the sum of all debits and credits in a transaction must equal zero.
• Beancount Implementation: This is a core invariant. The bean-check tool will report an error if any transaction's postings do not sum to zero (within a given tolerance).

Beancount CLI & Tooling Quick-Map ⚙️​

• bean-check: Validates your ledger's syntax, balances, and core accounting rules. Run this first!
• bean-format: Automatically formats your file, aligning numbers and currencies for readability.
• bean-price: Fetches market prices for stocks and currencies and formats them as price directives.
• bean-query: The command-line interface for running BQL/Beanquery queries.
• bean-report: (Largely deprecated) A v2 tool for generating command-line reports. Modern workflows should use Fava or bean-query instead.

Five Essential Snippets for Daily Use​

1. Everyday Expense

   2025-04-10 * "Cafe Mogador" "Lunch"
     Expenses:Food:Restaurants    17.45 USD
     Assets:Bank:Checking        -17.45 USD
   

2. Balance Assertion (for Reconciliation)

   2025-04-30 balance Assets:Bank:Checking  2345.67 USD
   

3. Investment Purchase with Cost Basis

   2025-05-02 * "Vanguard" "Buy ETF"
     Assets:Brokerage:Vanguard      100 VEA {50.00 USD}
     Assets:Bank:Checking            -5000.00 USD
   

4. FX Transfer with Inline Price

   2025-06-01 * "Wise" "Convert USD to CAD"
     Assets:USD    -100.00 USD @ 1.36 CAD
     Assets:CAD
   

5. Daily Market Price Update

   2025-06-01 price VEA  53.12 USD
   

Por que o humilde orçamento se transforma em tesouraria multi-moeda à medida que uma organização cresce

Aplicativos de finanças pessoais prometem sete tarefas principais: ver tudo em um só lugar, orçamentar, acompanhar receitas e despesas, pagar dívidas, economizar para grandes compras, gerenciar dinheiro com um parceiro e monitorar investimentos. As mesmas necessidades reaparecem nos negócios — e se multiplicam à medida que o número de funcionários, reguladores e investidores entram em cena.

Micro e pequenas empresas (fundador solo → ±50 funcionários)​

Tarefas extras exclusivas para pequenas empresas

• Conformidade com folha de pagamento e benefícios (declarações precisas e pontuais).
• Coleta e remessa de imposto sobre vendas / IVA entre estados ou países.
• Cobertura básica de risco (seguro de responsabilidade, cibernético, de pessoa-chave).

Empresas de médio e grande porte (≈ 50 – 500 funcionários, frequentemente multi-entidades)​

• Orçamentos em nível de departamento, além de previsões contínuas para FP&A.
• Previsão de fluxo de caixa de 13 semanas e 12 meses para proteger a margem de segurança dos convênios ([eventusag.com][3]).
• Gestão de portfólio de dívida e capital próprio (empréstimos a prazo, dívida de risco, diluição da tabela de capital).
• Consolidação multi-entidades — eliminações intercompanhias e reavaliação de câmbio em tempo real ([picus-capital.medium.com][4]).
• Controles internos e prontidão para auditoria (segregação de funções, SOX-lite).
• Aquisição de fornecedores e monitoramento do ciclo de vida de contratos.
• Painéis de KPI para investidores e credores (EBITDA, ARR, DSO, dias de capital de giro).

Grandes empresas e grupos globais (500 + funcionários)​

Principais conclusões para desenvolvedores de produtos​

• Mesmos instintos, palco maior – “mostre-me tudo” evolui de um painel estilo Mint para consolidação multi-contábil e visões de tesouraria.
• O caixa é rei em todos os níveis – mas as ferramentas saltam de planilhas para motores de previsão dedicados.
• A conformidade aumenta – folha de pagamento, impostos, auditoria e ESG aparecem apenas em contextos de negócios e dominam as cargas de trabalho empresariais.
• Partes interessadas se multiplicam – indivíduos coordenam com um parceiro; empresas lidam com funcionários, fornecedores, banqueiros, investidores e reguladores.

Compreender onde um cliente se encaixa nesta curva de crescimento permite priorizar recursos que fazem a diferença — seja a visibilidade instantânea do fluxo de caixa para o proprietário de um café ou o cash pooling transfronteiriço para uma multinacional.

Quando suas margens vivem de centavos, a precisão supera a adivinhação.

Vender na Amazon é um jogo de volume e velocidade. Mas por trás da correria de vendas e remessas está uma teia complexa de taxas, devoluções, movimentos de estoque e obrigações fiscais. Softwares de contabilidade padrão geralmente lutam para capturar essa nuance, deixando os vendedores com uma imagem imprecisa de sua verdadeira lucratividade.

É aqui que um sistema de contabilidade em texto simples como o Beancount brilha. Ao lhe dar controle total sobre como você registra as transações, você pode construir uma fonte da verdade financeira que modela perfeitamente os desafios únicos do mercado da Amazon. Este guia fornece um fluxo de trabalho passo a passo para mantê-lo à frente de taxas, impostos e dores de cabeça com o estoque.

Por que a Contabilidade da Amazon é Diferente​

Se você já tentou reconciliar um pagamento da Amazon com seu extrato bancário, já sabe que não é simples. A realidade financeira de um negócio na Amazon está escondida atrás de camadas de abstração.

• Pagamentos quinzenais de montante fixo: A Amazon não envia a receita de cada venda. Em vez disso, ela envia um único depósito a cada duas semanas. Esse montante fixo é um valor líquido, com as vendas brutas reduzidas por taxas de referência, taxas de Logística da Amazon (FBA), custos de publicidade, devoluções e outras retenções. Para entender seu negócio, você deve dividir esse único número em suas partes constituintes. (doola: A Business-in-a-Box™)
• Estoque em todos os lugares: Seu estoque está constantemente em movimento - do seu fornecedor, para um centro de preparação, para vários centros de distribuição FBA em todo o país e, finalmente, para o cliente. Rastrear com precisão seu Custo das Mercadorias Vendidas (CMV) requer saber qual lote de estoque (a qual custo) foi usado para cada venda. (Bean Ninjas)
• Taxas de mercado e promoções: Uma parte significativa de sua receita é imediatamente consumida por taxas: taxas de referência, taxas de coleta e embalagem do FBA, taxas mensais de armazenamento e custos de publicidade. Rastrear cada uma dessas categorias de despesas separadamente é a única maneira de calcular sua margem bruta real e determinar a lucratividade real de um produto. (Profitwise Accounting)
• Colcha de retalhos de impostos sobre vendas: Embora as leis do Facilitador de Mercado da Amazon lidem com a cobrança e remessa de impostos sobre vendas na maioria dos estados, não é uma solução completa. Armazenar estoque em armazéns FBA pode criar "nexo" (uma presença comercial), potencialmente exigindo que você se registre e declare nesses estados, mesmo que nenhum imposto seja devido. Esta é uma área de conformidade complexa que exige rastreamento cuidadoso. (TaxDo)
• Limites mais baixos de 1099-K: Com o limite de relatório para o Formulário 1099-K caindo de US$20.000 para US$ 5.000 em 2024 (e definido para cair para apenas US$ 600 a partir de 2026), quase todos os vendedores sérios receberão um formulário da Amazon relatando seu volume bruto de transações para o IRS. Seus livros devem ser capazes de reconciliar perfeitamente com esse número. (IRS)

Projeto Beancount de Sete Etapas​

Este projeto aproveita a precisão do Beancount para enfrentar a complexidade da Amazon de frente.

1. Separe os Canais Antecipadamente​

Se você vende em várias plataformas, mantenha sua contabilidade para cada uma separada. Dentro de um único arquivo Beancount para sua entidade legal, crie contas dedicadas e hierárquicas para cada mercado. Essa estrutura simplifica as análises e torna a geração de cronogramas de impostos trivial.

2025-07-22 open Income:Amazon               USD
2025-07-22 open Expenses:Amazon:FBAFee      USD
2025-07-22 open Assets:Amazon:Payouts       USD

2. Decomponha Cada Pagamento​

Este é o hábito mais crítico. Nunca registre um depósito da Amazon como uma única linha de receita. Em vez disso, baixe o relatório de liquidação "Todas as Transações" do Seller Central para o período correspondente. Use este relatório para criar uma única transação Beancount que divide o pagamento em seus componentes.

O depósito que você recebe no banco é a entrada de balanceamento. As vendas brutas são creditadas em Income, enquanto todas as taxas e reembolsos são debitados de suas respectivas contas Expenses.

; pagamento quinzenal do relatório de liquidação
2025-07-14 * "Liquidação Amazon #4361"
  Assets:Bank:Operating            8432.17 USD
  Income:Amazon:Sales            -12274.50 USD
  Expenses:Amazon:FBAFee           2454.80 USD
  Expenses:Amazon:Adverts          1012.06 USD
  Expenses:Amazon:Refunds           375.47 USD
  Assets:Amazon:Reserve            -100.00 USD

3. Rastreie o Estoque e o CMV com Lotes​

O Beancount tem um sistema de primeira classe para rastrear o estoque chamado "lotes". Quando você compra estoque, você registra o número de unidades e seu custo específico. Quando uma unidade é vendida, você pode contabilizar esse custo exato, dando a você um cálculo perfeito para o Custo das Mercadorias Vendidas (CMV).

; Compra de 1.000 unidades de um fornecedor
2025-07-01 * "Pedido de Compra do Fornecedor PO-7421"
  Assets:Inventory:WidgetA     1000 WidgetA {@ 4.20 USD}
  Assets:Bank:Operating

; Posteriormente, registre o custo de uma única venda
2025-07-16 * "Venda FBA WidgetA | CMV"
  Expenses:COGS                1 WidgetA {4.20 USD}
  Assets:Inventory:WidgetA

4. Escolha o Regime de Competência para Clareza​

Para qualquer negócio baseado em estoque, o método de competência é superior. Uma abordagem de caixa mostraria uma despesa maciça no mês em que você compra o estoque e lucros artificialmente altos nos meses em que você o vende, distorcendo seu desempenho. A contabilidade de competência corresponde corretamente o custo das mercadorias vendidas (CMV) à receita dessa venda no mesmo período, fornecendo uma imagem muito mais clara do seu lucro bruto. (Bean Ninjas)

5. Automatize as Importações​

Inserir relatórios de liquidação manualmente é educativo no início, mas não é escalável. O ecossistema de texto simples se destaca na automação:

• Use bean-extract para extrair dados de CSVs formatados exportados por serviços como A2X.
• Escreva scripts Python simples para extrair dados diretamente da SP-API da Amazon.
• Use importadores existentes para extrair arquivos CSV bancários para reconciliar depósitos e taxas cobradas diretamente em cartões de crédito.

6. Reconcilie Semanalmente​

Crie o hábito de verificar seus números. Use as poderosas ferramentas de linha de comando do Beancount para validar rapidamente os saldos e revisar o desempenho.

# Verifique seus totais e valores de estoque atuais
bean-balance books.bean "Assets:Inventory" "2025-07-21"

# Gere uma demonstração de resultados para o último período
bean-report books.bean income_statement -e 2025-07-21

7. Arquive os Documentos de Origem​

Para cada transação importante, vincule ao documento de origem. Anexe o PDF oficial de liquidação da Amazon, a fatura do fornecedor para uma compra de estoque ou um recibo de envio usando a sintaxe de metadados do Beancount (document:). Isso cria um registro financeiro independente e pronto para auditoria.

Lista de Verificação de Impostos sobre Vendas e Conformidade​

• Leis do Facilitador de Mercado: Entenda que, embora a Amazon recolha o imposto sobre vendas em seu nome na maioria dos estados, armazenar estoque em estados como Califórnia, Texas ou Pensilvânia ainda pode criar nexo econômico, potencialmente exigindo que você registre sua empresa lá. (TaxGPT)
• Reconciliação 1099-K: Certifique-se de que o total que você registra em Income:Amazon:Sales para o ano corresponda ao valor bruto relatado em seu Formulário 1099-K ao centavo. Qualquer discrepância é uma bandeira de auditoria. (IRS)
• Imposto sobre Vendas Direto: Se você vende por meio de outros canais não cobertos por um facilitador, mantenha uma subárvore de contas Liabilities:SalesTaxPayable:State para rastrear os impostos que você deve diretamente.

Armadilhas Comuns (e Correções)​

• Armadilha: Registrar apenas o depósito líquido da Amazon.
  • Correção: Sempre decomponha os pagamentos usando o relatório de liquidação completo.
• Armadilha: Ignorar devoluções reembolsadas ou mercadorias danificadas.
  • Correção: Registre a despesa inicial do reembolso e o reembolso subsequente da Amazon como um crédito separado.
• Armadilha: Esquecer as reservas rotativas.
  • Correção: A Amazon geralmente retém um saldo de "reserva" dos pagamentos, especialmente para novas contas. Rastreie esse dinheiro que você deve em uma conta dedicada Assets:Amazon:Reserve.
• Armadilha: Incompatibilidade de aliases de SKU entre seu sistema e o da Amazon.
  • Correção: Normalize todos os códigos de SKU em seus scripts de importação para garantir que as pesquisas de CMV não falhem.

Lista de Tarefas de Início Rápido​

• Ative e baixe seu primeiro relatório de liquidação no Seller Central.
• Clone um repositório inicial do Beancount e crie um plano de contas específico para a Amazon.
• Escreva um pequeno script importador que converte um CSV de liquidação em uma transação Beancount (arquivo .txn).
• Agende um lembrete semanal para extrair novos relatórios e executar bean-check para garantir que seus arquivos sejam válidos.
• Revise sua demonstração de resultados mensalmente para tomar decisões baseadas em dados sobre gastos com anúncios, preços e estoque.

Leitura Adicional​

• Amazon Seller Central → Perguntas Frequentes sobre 1099-K
• Aviso do IRS 2024-85 sobre limites do Formulário 1099-K
• Guia de CMV do Bean Ninjas para vendedores da Amazon

Envie mais, se preocupe menos - mantenha seus beans balanceados. Boas vendas!