Light manufacturing
Maple Bench Works
Company profile · Monthly journey in preparation
How it began
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.
Maya Maple
Business lead
Eli Bench
Records and operations
Fictional background is storytelling. Only linked recorded events change the sample books. Amounts are illustrative base-currency units; no country tax rules are implied.
Review a simple materials-to-sales example
Use a light-manufacturing bookkeeping example to inspect material purchases, finished-goods movement, sales and operating costs.
- Review the sample material and finished-goods balances at the start of the example.
- Trace purchases and stock issues to their ledger accounts.
- Review the finished-goods sale, customer settlement and any returned quantity.
- Compare the period result and closing stock with the stated fixture checkpoints.
What this example does and does not show
- This does not implement bills of material, production orders, work-in-progress or overhead absorption.
- The conversion amounts are fixed teaching data, not a production-costing policy.
- The pack is a bookkeeping preview; production costing and conversion controls are outside the current module.
A practice event remains unposted
2026-07-15 · manufacturing-supplier-payment is staged for review.
The proposed outflow is 800.0000 and the recorded available balance is 0.0000, a shortfall of 800.0000 base-currency units.
No agreed overdraft facility is recorded. The permitted bank overdraft is 0.0000.
The authored payment exceeds the operational bank balance. No agreed overdraft facility is recorded, so its limit is zero. The supplier bill remains unpaid; the payment has no effect on the bank or the payable. No funding or credit facility has been invented.
Inspect the source evidence before choosing a correction. No funding or credit facility has been invented to make this practice event pass.
A practice event remains unposted
2026-07-22 · manufacturing-supplier-payment-final is staged for review.
The proposed outflow is 400.0000 and the recorded available balance is 0.0000, a shortfall of 400.0000 base-currency units.
No agreed overdraft facility is recorded. The permitted bank overdraft is 0.0000.
The authored payment exceeds the operational bank balance. No agreed overdraft facility is recorded, so its limit is zero. The supplier bill remains unpaid; the payment has no effect on the bank or the payable. No funding or credit facility has been invented.
Inspect the source evidence before choosing a correction. No funding or credit facility has been invented to make this practice event pass.
A practice event remains unposted
2026-08-10 · light-manufacturing-cash-transfer is staged for review.
The proposed outflow is 250.0000 and the recorded available balance is 0.0000, a shortfall of 250.0000 base-currency units.
The authored till deposit exceeds the cash recorded in this operational scenario. It remains unposted evidence; no funding has been invented.
Inspect the source evidence before choosing a correction. No funding or credit facility has been invented to make this practice event pass.
Monthly journey in preparation
Profile and existing teaching scenario available. Enriched monthly chapters are not yet complete.
The existing scenario below is available to inspect. It is not a completed month-by-month story.
Follow the story in your own books
This story accompanies sample pack 1.1.0. If your installed sample predates it, its guide explains which chapters require the newer pack. Keep an existing real company’s chart and history intact.
Open the demo, choose Maple Bench Works, then open Sample guide. Your guide opens the matching entries and reports.
Open the demo Read the bookkeeping lessons
Light-manufacturing bookkeeping example; bills of material, production planning, work orders and recipes are not implemented.