If this sounds like you

Illustrative composite. Not a real client.

Scenario · Full back office bookkeeping

Full back office bookkeeping, with your books current to yesterday

Here is how we run the whole back office for a business with two sales systems, shown on a made-up fuel station with a store and a repair and tire shop. Your systems will be different, but the steps are the same.

If this sounds like you

You run two or more sales systems, like pumps and a store register, a shop system or online payments, and none of them connect to your books.
Your card deposits never equal your sales, and nobody can say why.
Fleet and local customers run house accounts, and you’re not sure who owes what.
Fuel supplier bank drafts, parts bills, tire statements and loan statements come in every week, and some get paid late or twice.
You or your office manager spend nights doing books instead of running the business.

If any of these sound like you, the next section shows how we would work with you. After that comes a full month of the example, with the reports, deposits and entries.

We work out your options from your own books and tax returns.

Your numbers will be different. On the call we work them out with you.

Personal credit, taxes, finances
Books
Controller
CFO, including tax planning

Illustrative composite. Not a real client.

How we'd work with you

Here is what happens in the first week, the first 30 days, and every day and month after that.

Week 1: list every place money comes in and goes out

List every sales system, bank, card processor, payment portal, supplier account and loan.
Trace one day’s report from each system to the bank deposit by hand.
Set up clearing accounts for each system and each way customers pay.
A clearing account holds each day’s sales until the money reaches the bank, so it should end near zero. We set one up each for card, cash, house account, service tickets and lottery, plus one for register over and short and one for the difference between what the pumps sold and what left the tanks.
Set up a shared question list.
Questions go to the right person on your team.

First 30 days: get current

Enter the reports day by day from the start date and clear every clearing account.
Catch up supplier bills and match them to payments and supplier pulls.
Write the standard operating procedure.
It says who sends which report, when, and what we do with it.
Close the first month.
We reconcile every bank, card, loan, supplier and clearing account.

Every day, week and month

Daily: enter both systems’ reports, clear card, cash and house accounts, and match deposits to the bank.
Anything unknown goes on the question list and waits in a holding account until answered.
Weekly: send house-account statements, enter supplier bills and record payments.
Monthly: reconcile banks, cards, loans, the fuel supplier and every clearing account.
Then we send you a profit and loss, a balance sheet and a list of what is still open.

What you get

Books current to yesterday.
One short question list a day, so year end is calm.
A written procedure that survives staff turnover.
A monthly hours-and-volume report.
Hours worked, transactions entered and questions closed, so you can see what the back office costs.
What we handle and what stays with you.
We enter, match, reconcile and report. You approve and pay the bills. We set up payroll with your provider; your provider runs it, and we match the books to its reports.

Meet the station

Illustrative composite. Not a real client.

Sample Fuel & Service LLC is a made-up fuel station with a convenience store and a busy auto repair and tire shop. Every name and number here is invented. The systems are real products.

System	What it covers	What it sends us every day
Verifone Ruby	The pumps and the store register	The daily report, plus service tickets
NAPA TRACS	The repair and tire shop	The sales register and the report book
QuickBooks Online	The books	Everything above ends up here

Fuel and store sales this month

$197,430

from 30 Ruby reports

Shop sales this month

$78,875

from 26 TRACS days

Bookkeeping hours

24 to 32 a week

A day in the back office

Illustrative composite. Not a real client.

8:00: The office sends yesterday’s Ruby daily report and service tickets, and the TRACS sales register and report book.
8:30: We file each report by date in the shared folder.
9:00: Ruby: the day goes in as one sales receipt, split by fuel grade and store, then by card, cash or check, and house account.
10:00: TRACS: each shop invoice goes in, split into labor, parts, tires, sublet work and shop supplies. Payments are applied.
11:00: Card, cash and register clearing accounts are closed out with a short set of dated entries.
1:00: Processor Y deposits and cash deposits are matched to the bank. The processor’s fee is booked.
2:00: Bank and card lines are categorized. Anything without a bill or a known payee goes on the question list.
3:30: The day’s question list goes to the office. Open items sit in a holding account until answered.

The first 30 days

Illustrative composite. Not a real client.

Days 1–5: List every system, bank, processor, payment portal, supplier account and loan. Trace one day from each system to the bank by hand.
Days 3–7: Set up clearing accounts, including one for pump-versus-tank fuel differences, and the shared question list.
Days 6–20: Catch up: enter every report from the start date, clear the clearing accounts, and match supplier bills to payments and pulls.
Days 15–25: Write the standard operating procedure: who sends which report, when, and what we do with it.
Day 30: First month-end close, with every bank, card, loan, supplier and clearing account reconciled.

Fuel and store: 30 daily reports

Illustrative composite. Not a real client.

One line per Ruby daily report. Sales by fuel grade and store, then how customers paid.

Day	Regular	Mid-grade	Premium	Diesel	Store	Total	Card	Cash or check	House account
Day 1	$3,430	$400	$780	$1,220	$950	$6,780	$5,690	$830	$260
Day 2	$2,810	$590	$620	$1,330	$1,520	$6,870	$6,020	$630	$220
Day 3	$3,180	$600	$630	$1,530	$1,130	$7,070	$5,840	$830	$400
Day 4	$2,920	$390	$400	$1,560	$1,300	$6,570	$5,680	$750	$140
Day 5	$2,940	$350	$540	$1,290	$1,060	$6,180	$4,820	$990	$370
Day 6	$3,470	$460	$790	$1,150	$1,040	$6,910	$5,790	$900	$220
Day 7	$3,260	$420	$780	$1,150	$1,480	$7,090	$6,030	$630	$430
Day 8	$3,600	$410	$780	$1,530	$1,010	$7,330	$6,650	$520	$160
Day 9	$2,450	$370	$410	$1,240	$1,550	$6,020	$4,590	$1,090	$340
Day 10	$3,380	$430	$580	$1,650	$930	$6,970	$5,750	$990	$230
Day 11	$3,040	$450	$520	$910	$1,370	$6,290	$5,180	$870	$240
Day 12	$3,300	$370	$460	$910	$1,390	$6,430	$5,570	$600	$260
Day 13	$2,430	$540	$600	$970	$1,080	$5,620	$4,930	$570	$120
Day 14	$2,400	$450	$640	$1,600	$1,000	$6,090	$5,100	$510	$480
Day 15	$3,320	$380	$400	$1,140	$1,350	$6,590	$5,380	$1,050	$160
Day 16	$2,580	$310	$510	$1,260	$1,350	$6,010	$4,940	$730	$340
Day 17	$2,470	$590	$430	$990	$950	$5,430	$4,350	$860	$220
Day 18	$3,320	$540	$440	$1,100	$1,200	$6,600	$5,770	$680	$150
Day 19	$3,420	$450	$640	$1,520	$1,160	$7,190	$6,020	$860	$310
Day 20	$2,550	$480	$730	$1,360	$1,370	$6,490	$5,670	$720	$100
Day 21	$3,280	$500	$700	$1,320	$1,160	$6,960	$5,770	$760	$430
Day 22	$3,250	$320	$510	$1,670	$1,580	$7,330	$6,330	$570	$430
Day 23	$2,420	$470	$770	$1,190	$1,180	$6,030	$4,660	$880	$490
Day 24	$2,570	$340	$500	$1,230	$1,240	$5,880	$4,850	$810	$220
Day 25	$2,730	$500	$580	$1,000	$1,330	$6,140	$4,890	$1,040	$210
Day 26	$3,400	$390	$630	$1,700	$1,180	$7,300	$6,580	$620	$100
Day 27	$3,150	$500	$520	$1,460	$1,070	$6,700	$5,340	$1,090	$270
Day 28	$3,330	$330	$660	$1,440	$1,380	$7,140	$5,690	$970	$480
Day 29	$3,150	$350	$450	$1,340	$990	$6,280	$5,340	$540	$400
Day 30	$3,150	$520	$680	$1,680	$1,110	$7,140	$6,150	$820	$170
Total	$90,700	$13,200	$17,680	$39,440	$36,410	$197,430	$165,370	$23,710	$8,350

Sales tax and fuel taxes are left out to keep the table short.

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Repair and tire shop: 30 daily reports

Illustrative composite. Not a real client.

One line per TRACS day. Sales by shop department, then how customers paid. The shop is closed on Sundays.

Day	Labor	Parts	Tires	Sublet	Shop supplies	Total	Card	Cash or check	House account
Day 1	$1,360	$620	$1,140	$250	$55	$3,425	$3,165	$260	$0
Day 2	$1,440	$870	$1,030	$0	$45	$3,385	$2,925	$460	$0
Day 3	$930	$450	$890	$0	$60	$2,330	$2,040	$290	$0
Day 4	$1,410	$540	$980	$0	$60	$2,990	$2,390	$250	$350
Day 5	$1,350	$440	$710	$150	$40	$2,690	$2,560	$130	$0
Day 6	$1,410	$1,080	$1,120	$250	$55	$3,915	$3,035	$280	$600
Day 7	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed
Day 8	$1,750	$410	$1,230	$0	$60	$3,450	$2,540	$310	$600
Day 9	$1,290	$840	$1,340	$0	$50	$3,520	$2,690	$480	$350
Day 10	$1,360	$1,180	$1,220	$250	$55	$4,065	$3,705	$360	$0
Day 11	$1,190	$900	$940	$0	$20	$3,050	$2,610	$240	$200
Day 12	$1,010	$590	$330	$0	$45	$1,975	$1,375	$250	$350
Day 13	$1,420	$700	$570	$0	$30	$2,720	$2,250	$470	$0
Day 14	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed
Day 15	$800	$940	$1,310	$0	$20	$3,070	$2,210	$260	$600
Day 16	$1,440	$590	$490	$0	$35	$2,555	$1,735	$470	$350
Day 17	$1,150	$930	$640	$0	$60	$2,780	$2,040	$140	$600
Day 18	$1,600	$760	$1,390	$0	$25	$3,775	$3,535	$240	$0
Day 19	$800	$580	$330	$0	$20	$1,730	$1,340	$190	$200
Day 20	$1,280	$480	$800	$0	$25	$2,585	$2,125	$260	$200
Day 21	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed
Day 22	$1,290	$810	$720	$0	$35	$2,855	$2,345	$160	$350
Day 23	$1,600	$1,090	$830	$250	$25	$3,795	$3,375	$420	$0
Day 24	$1,020	$410	$1,200	$150	$60	$2,840	$2,330	$160	$350
Day 25	$1,440	$670	$720	$0	$25	$2,855	$1,775	$480	$600
Day 26	$1,650	$480	$340	$0	$20	$2,490	$1,590	$300	$600
Day 27	$1,030	$1,180	$960	$0	$45	$3,215	$2,785	$230	$200
Day 28	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed	Closed
Day 29	$1,420	$1,050	$1,400	$0	$50	$3,920	$3,330	$390	$200
Day 30	$1,390	$750	$710	$0	$45	$2,895	$2,225	$470	$200
Total	$33,830	$19,340	$23,340	$1,300	$1,065	$78,875	$64,025	$7,950	$6,900

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Card deposits from Processor Y

Illustrative composite. Not a real client.

Each deposit is matched to the report days it covers. Processor Y’s fee is booked as an expense, so the day’s sales stay at their full amount.

Lands in the bank	System	Card sales	Processor fee	Deposit	Report days covered
Day 4	Fuel and store	$17,550	$439	$17,111	Days 1–3
Day 7	Fuel and store	$16,290	$407	$15,883	Days 4–6
Day 10	Fuel and store	$17,270	$432	$16,838	Days 7–9
Day 13	Fuel and store	$16,500	$412	$16,088	Days 10–12
Day 16	Fuel and store	$15,410	$385	$15,025	Days 13–15
Day 19	Fuel and store	$15,060	$376	$14,684	Days 16–18
Day 22	Fuel and store	$17,460	$436	$17,024	Days 19–21
Day 25	Fuel and store	$15,840	$396	$15,444	Days 22–24
Day 28	Fuel and store	$16,810	$420	$16,390	Days 25–27
Day 1 of next month	Fuel and store	$17,180	$430	$16,750	Days 28–30
Day 4	Shop	$8,130	$203	$7,927	Days 1–3
Day 7	Shop	$7,985	$200	$7,785	Days 4–6
Day 10	Shop	$5,230	$131	$5,099	Days 7–9
Day 13	Shop	$7,690	$192	$7,498	Days 10–12
Day 16	Shop	$4,460	$112	$4,348	Days 13–15
Day 19	Shop	$7,310	$183	$7,127	Days 16–18
Day 22	Shop	$3,465	$87	$3,378	Days 19–21
Day 25	Shop	$8,050	$201	$7,849	Days 22–24
Day 28	Shop	$6,150	$154	$5,996	Days 25–27
Day 1 of next month	Shop	$5,555	$139	$5,416	Days 28–30
Total		$229,395	$5,735	$223,660

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Clearing accounts at month end

Illustrative composite. Not a real client.

Every clearing account should end near zero. What is left has a reason we can point to.

Clearing account	Opening	Added from the reports	Cleared	Ending	Why it isn’t zero
Card clearing	$0	$229,395	−$206,660	$22,735	Last three days’ card sales, deposited Day 1 of next month
Cash clearing	$0	$31,660	−$30,370	$1,290	Day 30 cash, deposited the next morning
House-account clearing	$0	$15,250	−$15,250	$0	Every charge moved to a customer balance
Service-ticket clearing	$0	$4,860	−$4,860	$0	Every service ticket matched to its shop invoice
Lottery clearing	$0	$2,140	−$2,140	$0	Matched to the lottery settlement on Day 26
Register over and short	$0	$62	−$62	$0	Reviewed and booked to expense
Fuel pump-versus-tank difference	$0	$180	−$180	$0	Matched to the daily tank readings and booked
Unexplained difference (catch-all)	$0	$0	$0	$0	Reviewed monthly; it should stay empty

The $22,735 left in card clearing is the last three days of card sales, which Processor Y deposits on Day 1 of next month.

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House accounts: who owes what

Illustrative composite. Not a real client.

Fleet and local customers charge on account. Statements go out weekly. This aging report, which shows what each customer owes sorted by how long it has been unpaid, goes to the owners monthly.

Customer	Current	30 days	60 days	90 days or more
Fleet account 1 (plumbing company)	$2,340	$860	$0	$0
Fleet account 2 (lawn care company)	$1,480	$0	$0	$0
Fleet account 3 (school bus contractor)	$3,920	$2,100	$640	$0
Farm account 1	$760	$420	$0	$0
Farm account 2	$0	$0	$0	$1,150
Local account 1 (church)	$310	$0	$0	$0
Local account 2 (roofing crew)	$1,220	$980	$540	$0
Local account 3 (towing service)	$890	$0	$0	$0
Total	$10,920	$4,360	$1,180	$1,150

Farm account 2 is over 90 days. It goes on the owners’ call list with the last statement attached.

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Fuel Supplier X: loads and bank pulls

Illustrative composite. Not a real client.

Each fuel load becomes a bill owed to the supplier. The supplier pulls the money from the bank a few days later. The balance should equal the loads not yet pulled.

Date	Fuel load (bill)	Bank pull	Balance owed
Day 2	$18,600		$18,600
Day 4		$18,600	$0
Day 9	$17,900		$17,900
Day 11		$17,900	$0
Day 16	$19,400		$19,400
Day 18		$19,400	$0
Day 23	$18,200		$18,200
Day 25		$18,200	$0
Day 29	$17,600		$17,600

At month end the balance is the Day 29 load, which the supplier pulls on Day 1 of next month.

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The question list

Illustrative composite. Not a real client.

Every question goes on one shared question list, assigned to the person who can answer it. This is the first month of it.

Date	Question	Assigned to	Status
Day 1	Which bank account do the Processor Y deposits land in?	Owner	Answered
Day 1	Who sends the TRACS report book, and by what time?	Office manager	Answered
Day 2	Bank line of $1,240 with no payee	Owner	Answered: tire supplier, bill attached
Day 2	Is the propane exchange a store sale or a separate department?	Owner	Answered: store
Day 3	Two TRACS invoices from Day 2 have the same number	Shop manager	Answered: one was a void
Day 4	Check for $480 deposited Day 3 but not on any report	Office manager	Answered: house-account payment
Day 5	Is the 2.5% fee on the Day 4 card deposits the agreed rate?	Owner	Answered: yes
Day 6	New fleet customer: what credit limit?	Owner	Answered
Day 7	Ruby report for Day 6 is missing	Office manager	Answered: sent
Day 8	Sublet invoice from the alignment shop has no bill	Shop manager	Answered: bill attached
Day 9	Fuel load bill for Day 9 doesn’t match the delivery ticket	Office manager	Answered: ticket corrected by Fuel Supplier X
Day 10	Payroll lines on the bank, payroll entry not posted yet	Office manager	Closed: posted
Day 11	Should the towing service get a monthly statement?	Owner	Answered: yes
Day 12	Cash deposit for Day 11 is $40 over the report	Office manager	Closed: register over, booked
Day 13	Tire disposal fees: shop supplies or a separate line?	Shop manager	Answered: separate line
Day 14	Loan statement for the shop lift hasn’t arrived this month	Owner	Answered: sent
Day 15	Pump 4 sold 60 more gallons than left the tank on Day 14	Owner	Closed: meter reading fixed
Day 16	Two payments to the parts supplier on Day 15 for the same bill	Office manager	Answered: refund requested
Day 17	Farm account 2 asks for a copy of last quarter’s invoices	Office manager	Closed: sent
Day 18	A $95 charge from a software vendor nobody recognizes	Owner	Answered: shop system add-on
Day 19	Warranty tire returned to the supplier: credit or refund?	Shop manager	Answered: credit on the next bill
Day 20	Store cooler repair: expense or equipment?	Owner	Answered: repair expense
Day 21	Day 20 TRACS register shows a $0 invoice	Shop manager	Answered: a warranty recheck
Day 22	Is the new detailer a contractor? We need a Form W-9.	Owner	Closed: W-9 received
Day 23	Day 23 fuel load bill is lower than Day 16’s	Office manager	Answered: less diesel in this load
Day 24	House-account payment from the school bus contractor has no invoice number	Office manager	Answered: applied oldest first
Day 25	Sales tax rate on a tire sale to an out-of-county customer	Owner	Answered
Day 26	Lottery settlement on the bank: which account?	Owner	Answered: lottery clearing
Day 26	Who approves the parts supplier bill over $2,000?	Owner	Answered: owner approves
Day 27	When do the Days 25–27 card sales reach the bank?	Bookkeeper	Answered: Day 28, every three days
Day 28	Can the roofing crew’s limit go up?	Owner	Waiting on the owner
Day 28	Store inventory count date for month end	Office manager	Answered: Day 30 after close
Day 29	Delivery ticket for the Day 29 fuel load is missing	Office manager	Open: asked Fuel Supplier X
Day 29	Loan payment amount changed this month	Owner	Open
Day 30	Register over and short for the month is $62	Owner	Answered: book it to expense
Day 30	Tank readings for the month-end fuel count	Office manager	Waiting on the owner

32 of 36 questions were answered or closed within the month.

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Hours and volume each month

Illustrative composite. Not a real client.

The owners get this report every month, so they can see what the back office really costs.

Month	Hours worked	Transactions entered	Questions closed
Month 1 (catch-up)	182	1,940	32
Month 2	128	1,610	38
Month 3	120	1,580	31
Month 4 (summer)	138	1,820	34
Month 5 (summer)	140	1,860	29
Month 6	118	1,590	24

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Key entries

Illustrative composite. Not a real client.

Fuel and store, Day 12: one sales receipt from the Ruby report

The credits show sales by fuel grade and store. The debits show how customers paid, each into its clearing account.

Account	Debit	Credit
Card clearing	$5,570
Cash clearing	$600
House-account clearing	$260
Fuel sales: regular		$3,300
Fuel sales: mid-grade		$370
Fuel sales: premium		$460
Fuel sales: diesel		$910
Store sales		$1,390
Total	$6,430	$6,430

Repair and tire shop, Day 12: the TRACS invoices, in total

Each invoice is entered on its own. This is the day’s total by department.

Account	Debit	Credit
Card clearing	$1,375
Cash clearing	$250
House-account clearing	$350
Shop sales: labor		$1,010
Shop sales: parts		$590
Shop sales: tires		$330
Shop sales: sublet
Shop sales: supplies		$45
Total	$1,975	$1,975

House-account charges move to customer balances

Each charge goes to the customer who signed for it.

Account	Debit	Credit
Accounts receivable (by customer)	$610
House-account clearing		$610
Total	$610	$610

A Processor Y deposit lands

We take the full card sales out of card clearing and book Processor Y’s fee as an expense.

Account	Debit	Credit
Operating bank account	$16,088
Card processing fees	$412
Card clearing		$16,500
Total	$16,500	$16,500

Fuel Supplier X pulls a payment

The pull clears the bill for the load it paid.

Account	Debit	Credit
Fuel Supplier X (amount owed)	$17,900
Operating bank account		$17,900
Total	$17,900	$17,900

Payroll lines on the bank feed

We hold the payroll lines from the bank in temporary accounts until your office posts the payroll entry.

Account	Debit	Credit
Wages waiting for the payroll entry	$9,400
Payroll taxes waiting for the payroll entry	$2,100
Operating bank account		$11,500
Total	$11,500	$11,500

Month-end clearing check

Clearing account	Ending balance	Explained by	Left unexplained
Card clearing	$22,735	Deposits in transit on Day 1 of next month	$0
Cash clearing	$1,290	Day 30 cash deposited the next morning	$0
House-account clearing	$0		$0
Payroll waiting accounts	$0	Cleared when the payroll entry was posted	$0

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Tax questions we raise

Illustrative composite. Not a real client.

Sales tax by system. What Ruby and TRACS report should match what you file with the state.
Fuel inventory. QuickBooks Online values inventory first in, first out. In our experience, when fuel quantity goes negative, the cost of fuel comes out wrong until it is fixed. We count the fuel, fix the quantity and the cost together, and keep the books on the same inventory method as your tax return.
Tires and parts. Count and value them the same way every year.
The small business inventory rule. A business whose average yearly gross receipts are under $31 million for 2025, or $32 million for 2026, can use the cash method and simpler inventory rules. We check whether that fits you.
Card forms. Processor Y reports card sales to the IRS on Form 1099-K at any amount. We match its total to the card sales in your books.
Contractors. Ask each contractor for a Form W-9 when you first hire them. Form 1099-NEC is due January 31. For payments made in 2026, it is needed once a contractor is paid $2,000 or more in the year.
How long to keep records. Keep most records at least three years, and employment tax records at least four. The daily reports are records, too.

Illustrative composite. Not a real client.

What we'd ask you for

This is the list for the first week. We only read these until you approve the setup.

What we ask for	What we look at	What it tells us
One day’s report from each system	The Ruby daily report and the TRACS sales register and report book	How each system splits sales and payments
Card processor statements	A month of deposits and fees	Why deposits differ from sales
Bank statements	Every account for the last three months	Where the money really went
Fuel supplier statements	Loads and bank pulls	What you owe for fuel
House-account list	Customers, limits and open charges	Who owes you and how much
Supplier and loan statements	Parts, tires and every loan	Bills that are late or paid twice
Payroll provider reports	The last two payrolls	How payroll should land in the books
Sales tax filings	The last four returns	Whether the systems match what was filed

Illustrative composite. Not a real client.

Check your bills and payroll

Not ready for a full back office? Start with bills and payroll, one question at a time.

Check your bills and payroll

Illustrative composite. Not a real client.

Check your books

See where your books stand today before the call.

Check your books

Illustrative composite. Not a real client.

Want your books current to yesterday? Book a free 30-minute call about a full back office. We’ll trace one day of your sales to the bank with you and show you how the rest would run.

Book a free 30-minute call

Bring one day’s report from each sales system and the bank statement for that week.