Stories behind the books
Follow the stories behind eleven small businesses
Meet the people, understand the decision, then follow the money through the accounts.
Eleven fictional companies make bookkeeping concrete. Start with Cedar Studio’s 2024–2025 monthly history, then try the separate 2026 practice year in your own sample company.
Company origins and characters are fictional background. Only recorded events affect the books. These are bookkeeping examples, not complete industry systems.
Professional services / agency
Cedar Studio
Mira and Noel opened a two-person design studio above a former print shop. Mira looks after client projects; Noel keeps the monthly records. They want stable retainers without confusing deposits, earned fees and cash.
24 historical chapters · 2026 practice
Meet Cedar Studio
Retail shop
Willow Corner Shop
Ada turned a neighbourhood kiosk into a small stationery shop. Jon counts the till and checks deliveries. Their story follows stock, customer returns and the difference between a busy counter and a profitable month.
Company profile · Monthly journey in preparation
Meet Willow Corner Shop
Seasonal business
Sunrise Garden Services
Leah started with one garden-maintenance round; Owen now schedules the crew. Quiet winters and busy summers make cash planning and equipment upkeep as important as the next planting job.
Company profile · Monthly journey in preparation
Meet Sunrise Garden Services
Distribution
Harbor Supply Company
Ravi supplies independent shops while Tessa reconciles route collections. The fictional business teaches distribution bookkeeping without pretending that the sample provides route planning or proof of delivery.
Company profile · Monthly journey in preparation
Meet Harbor Supply Company
Wholesale / trader
Harbour Trade
Elin built a small wholesale desk matching local retailers with suppliers. Sam checks purchase evidence and customer credit. Their books separate stock on hand, supplier obligations and cash collected.
Company profile · Monthly journey in preparation
Meet Harbour Trade
Restaurant / cafe
Cedar Table
Nia and Ben opened a neighbourhood cafe with a short seasonal menu. Nia buys ingredients and Ben closes the counter. The sample follows bookkeeping only, with kitchen operations deliberately outside its claims.
Company profile · Monthly journey in preparation
Meet Cedar Table
Membership club
Riverside Community Club
Iris coordinates a fictional community club and Leo keeps its books. Members fund shared activities, so the example distinguishes earned dues, future-period receipts and the cost of running events.
Company profile · Monthly journey in preparation
Meet Riverside Community Club
Non-medicinal training inventory
Meadow Training Pharmacy
Asha and Finn run a training shop using non-medicinal practice goods. Their fictional counter teaches stock and sales records; it contains no patients, dispensing, medicines or claims of pharmacy compliance.
Company profile · Monthly journey in preparation
Meet Meadow Training Pharmacy
Jewelry studio
Lantern Finch Jewelry Studio
Lena designs small collections and Theo maintains the workshop records. Their studio separates owned materials, finished pieces and workmanship; specialist precious-metal controls remain future work.
Company profile · Monthly journey in preparation
Meet Lantern Finch Jewelry Studio
Light manufacturing
Maple Bench Works
Maya and Eli make small furniture runs for local interiors. Their fictional records introduce materials and finished goods without claiming to run bills of materials, production orders or factory costing.
Company profile · Monthly journey in preparation
Meet Maple Bench Works
Service workshop
Wheel & Spoke Workshop
Kit opened a bicycle repair workshop and Robin keeps parts and payments organised. They distinguish parts owned by the workshop from customers' bicycles, which never become the workshop's inventory.
Company profile · Monthly journey in preparation
Meet Wheel & Spoke WorkshopRead, inspect, then practise
Read a chapter here, open the demo, and choose the matching sample company. Its Sample guide resolves recorded sources inside your own books. Use the matching month to compare the entry with its reports.