Wholesale / trader
Harbour Trade
Company profile · Monthly journey in preparation
How it began
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.
Elin Quay
Business lead
Sam Rowan
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 trade sale and settlement
Follow stock purchase, customer credit sale, partial collection, return and till-to-bank transfer.
- Receive the boxed supply purchase at its recorded unit cost.
- Post the trade-customer invoice and inspect the stock issue and receivable.
- Apply the named customer receipt, then review the remaining balance and return credit.
- Compare the cash transfer with the cash-on-hand and bank accounts.
What this example does and does not show
- A return is linked to the source invoice and does not create a second sale.
- Customer and supplier balances remain in their respective control accounts.
- The pack uses one stock location and does not claim pricing-list or sales-order functionality.
A practice event remains unposted
2026-09-12 · trader-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 · trader-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.
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 Harbour Trade, 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.