Retail shop
Willow Corner Shop
Company profile · Monthly journey in preparation
How it began
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.
Ada Willow
Business lead
Jon Bell
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.
Check a sale, return and counted till
Compare a small retail sale, return, till deposit, stock balance and customer settlement.
- Review the opening till, bank, receivable, payable and stock evidence.
- Trace the stationery cash sale and its cost of goods sold.
- Review the customer invoice, receipt and linked return credit.
- Compare the counted till transfer with the cash and bank account movements.
What this example does and does not show
- A credit-note return does not create a second sale or cash receipt.
- SKU identity survives the sale, return and stock reports.
- Barcode scanning and register sessions remain future UI features.
A practice event remains unposted
2026-09-12 · retail-shop-event-05 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
2026-09-14 · retail-shop-event-06 is staged for review.
The proposed outflow is 100.0000 and the recorded available balance is 0.0000, a shortfall of 100.0000 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 expense and bank payment remain unposted. 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
2026-09-20 · retail-shop-event-08 is staged for review.
The proposed outflow is 200.0000 and the recorded available balance is 124.0000, a shortfall of 76.0000 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.
A practice event remains unposted
2026-09-22 · retail-shop-event-09 is staged for review.
The proposed outflow is 60.0000 and the recorded available balance is 0.0000, a shortfall of 60.0000 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 expense and bank payment remain unposted. 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
2026-09-23 · retail-shop-event-10 is staged for review.
The original practice expense was not posted because it was unfunded. Its reversal is also unposted and cannot add money to the bank.
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
2026-09-23 · retail-shop-event-11 is staged for review.
The proposed outflow is 45.0000 and the recorded available balance is 0.0000, a shortfall of 45.0000 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 expense and bank payment remain unposted. 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.
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 Willow Corner Shop, then open Sample guide. Your guide opens the matching entries and reports.
Open the demo Read the bookkeeping lessons
This sample demonstrates bookkeeping examples only; it is not an implementation of the named industry's operational, regulatory or compliance systems.