Retail & E-commerce
Yoco, PayFast and Ozow settlement reconciliation, Takealot and Shopify payouts net of commission, stock and cost of sales, VAT on imports and the deferment account.
Index03 · Industries
Every trade keeps
a different ledger.
Generic bookkeeping produces generic accounts. The interesting numbers in a construction firm and a subscription business have almost nothing in common.
Professional Services
Work in progress, unbilled fees, recovery and write-off rates, partner and member drawings, and the loan account discipline that keeps SARS uninterested.
Construction & Trades
Job costing, retention receivable and payable, progress certificates, subcontractor and labour broker treatment, CIDB grading support and COIDA good standing.
Restaurants & Hospitality
Daily cash-up reconciliation, tips and service charges, wastage and theft variance, prime cost tracking, liquor stock and contribution per site.
Transport & Logistics
Cost per kilometre, fuel and toll reconciliation, fleet wear-and-tear, instalment sale agreements, driver payroll and cross-border VAT on exports.
NPOs & Public Benefit
Restricted and unrestricted fund accounting, donor and grant conditions tracked to the cent, section 18A receipts, and reporting fit for a board of trustees.
09
Why the trade matters
A chart of accounts is a reading device. It decides which questions about a business are cheap to answer and which require a week of reprocessing. Build it generically and every question specific to how you actually make money becomes expensive.
For a retailer the question is margin by channel after Yoco and PayFast fees and after Takealot commission. For a contractor it is profit by job with retention held back correctly. For a practice it is recovery per practitioner net of rejected medical aid claims. None of those are visible in a template chart of accounts, and all of them are the number the owner actually runs on.
The trade also changes what compliance looks like. A construction firm lives or dies on its COIDA letter of good standing. A body corporate answers to the STSM Act and a trustee meeting, not to a board. An NPO has to track donor conditions to the cent and issue section 18A receipts correctly.
So we design the structure around the trade before migrating a single transaction into it — and if we have not worked in your trade before, we say so at the inspection rather than learning on your ledger.