Feature
Your books stay current without double entry. Every sale, purchase, expense and payment posts to the ledger as it happens, so the trial balance, profit and loss and balance sheet are always live rather than assembled at month-end. For most small businesses this replaces the spreadsheet the accountant rebuilds every quarter, and the arguments about which version is right.
You never open the ledger to record a sale. The invoice does it. At the end of the month you open the trial balance to check it, not to build it, and the profit and loss behind it can be drilled back to the individual document that produced each figure. VAT is summarised for the return rather than reconstructed from invoices.
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