BAS Digital product · part of implementation

Transaction map

One file describing every cash transaction in your business: who enters it, with which document, under which line — and how to check it all matches. Accounting rules stop living in people's heads and start living on paper.

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Why it is needed

While accounting order rests on the memory of two people, the business pays for it three times over.

A new hire takes months to get up to speedEvery transaction is explained to them verbally. When the explainer leaves, the knowledge leaves too.

Everyone enters things their own wayOne payment — three ways to book it. Then the report shows a “debt” that does not exist.

Errors surface a month laterA duplicate payment or a hanging advance is found when tracing the cause is already expensive.

What it looks like

The core of the map is a register of transactions. One row = one event in the business. The bookkeeper finds the event, opens the right tab — and enters it by the algorithm. No need to think “what is correct”: correct is written down.

Sheet “04.2 · Materials and services” — excerpt

Code	What happened in the business	Document in BAS	P&L line	Area	Entered by	Control
P2P‑08	Contractor invoice received	Goods receipt	Contractors (COGS)	9 · Cost of sales	Assistant	Invoice queued for payment in the calendar
P2P‑09	Paid for services per invoice	Bank payment out	—	9 · Cost of sales	Assistant	Payment matched to invoice
P2P‑03	Advance offset against the final invoice	Offset in goods receipt	—	9 · Cost of sales	Finance lead	No hanging advances

Every transaction has its own code, document, line and check. The map holds 70+ standard transactions in total: from revenue and payroll to loans, dividends and equipment purchases.

Payment processing: approval matrix

Payments follow the rule “request → approval → payment”. Limits are set for you: small items don't bother the owner, large ones don't slip past them.

Sheet “Payment processing” — excerpt

Payment amount	Approved by	How it is recorded
Up to the approved limit	Finance lead — independently	Request status in the system
Mid range	Finance lead + owner confirmation	Comment: who approved and when
Large payments	Owner only	Explicit approval before payment day

Line items: P&L structure

Lines follow the P&L logic — the report reads top to bottom until it answers “how much did the business earn”. The owner's personal spending does not dissolve into company expenses.

Sheet “Line items” — excerpt

Block	What's inside	What it tells the owner
Revenue	Sales, advances, other income	How much we earned
Cost of sales (COGS)	Direct project costs	What we sell costs → gross profit
Selling	Marketing, commissions, promotion	What it costs to sell
Administrative	Office, services, back office	What a month of the company costs
Owner's personal	Separate line, outside operations	What the real profit is

Controls and reconciliations

Each risk has a check with an owner and a frequency. Next to it, a sheet of typical errors: how it should be and how to fix it if it isn't.

RiskBalances don't match the bank

ControlAccounts and cash reconciled to statements

WeeklyFinance lead

RiskInvoice paid twice

ControlEvery payment is linked to an invoice

WeeklyOperator

RiskUnidentified payment “hanging”

ControlZero of these at month-end close

MonthlyFinance lead

RiskPersonal booked as a business expense

ControlOwner's lines are checked separately

MonthlyCFO

RiskUnpaid document forgotten

ControlOpen invoice register reconciled to receivables

WeeklyOperator

RiskReport sent without a check

ControlCorrectness criterion signed off before sending

Every reportFinance lead

What's in the file

70+standard transactionsFrom client acceptance report to depreciation — with an entry algorithm

47accounting linesP&L and cash-flow catalogue with codes

20maturity areasEvery transaction is tied to your accounting scorecard

25+worksheetsTransactions, payments, controls, errors, access, projects, loans

1payment processRequest → approval → payment, limits and payment day

2sheets for the accountantWhat we hand to the accountant and how documents go out automatically

How the map comes to you

You don't write the map yourself — it is built in the first two months of BAS Digital implementation.

1Your niche presetWe don't start from scratch: we take an industry template — services, agency, outstaffing, holding — and adapt it to your accounts, people and projects.

2Live monthFor a month we run your books with our own hands. Every non-standard transaction goes into the map — it covers real life, not theory.

3Handover to your teamWe train your people on the map and fix the roles: every transaction has an owner. The map stays with you and is updated as the business changes.

What you get

Accounting stops depending on peopleA new hire enters transactions by the algorithm from week one — without a month of verbal explanations.

Reports can be trustedEvery transaction has a check; discrepancies are caught within the week, not at quarter end.

The owner controls the money without micromanagingLimits decide what reaches you and what the team closes on its own.

An honest P&LPersonal is separated from business, lines follow the logic of profit — the profit in the report becomes real.

Honestly: what it does not do

—It does not replace the accounting system — it works together with BAS: the numbers live in the system, the map describes the rules.

—It is not “set up and forget” — the business changes and the map needs updating. On subscription, we do that.

—It has no effect without discipline — the rule “no request, no payment” only works if the owner follows it too.

The transaction map is part of BAS Digital implementation

In three months we set up management accounting: a month to prepare, a month running on your numbers, a month closing so that the reports can be trusted. The map is one of the deliverables that stay with you.

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Other tools of the methodology

Area maturityBAS Digital methodology · basis for the audit and roadmapLearn more →Report mapBAS Digital product · part of implementationLearn more →Checklists and reconciliationsBAS Digital product · accounting disciplineLearn more →SOP: work standardsBAS Digital product · procedures and trainingLearn more →Weekly and MonthlyBAS Digital product · core of the subscriptionLearn more →Client hubBAS Digital product · transparency of workLearn more →Financial modelBAS Digital product · “Planning” packageLearn more →Niche reportsBAS Digital service · Market IntelligenceLearn more →