To configure your account mapping, go to the Back Office > Accounting > Bookkeeping Export Mapping.

Tax payable is money your company owes to the tax authorities. This includes VAT, environmental taxes, and wage taxes or social insurance.

Journal entry (when a sale including tax is recorded):

Tips payable represents the sum of money given by a customer on top of the cost of a service. These amounts are usually redistributed to employees.

Journal entry (when a tip is received):

Journal entry (when tips are paid out to staff):

Sales revenue is a balance sheet account used to track the total gross revenue before it is allocated elsewhere. This account is marked as n/a – not in P&L, meaning it does not appear on the Profit & Loss statement directly.

Journal entry:

Gross sales represent the total revenue of your company before any deductions for discounts, allowances, or returns. It reflects the total value of all products and services sold.

Journal entry:

This account holds amounts paid by customers on a payment terminal that have not yet been confirmed by your payment service provider (PSP). Once confirmed, the balance moves to Card Receivable.

Journal entry (when customer pays by card terminal):

Journal entry (when PSP confirms the payment):

Card receivable represents amounts paid on a payment terminal by customers, confirmed by the PSP, but not yet received in your bank account.

Journal entry (when PSP confirms and funds are in transit):

Journal entry (when funds are received in bank):

Cash refers to money held in physical form (bank notes and coins), stored in a cash drawer or a safe.

Journal entry (when a cash sale is made):

Cash differences arise when the physical cash present in the company does not match the amount recorded in Tebi. This can be caused by mistakes or theft.

Journal entry (cash shortage):

Journal entry (cash surplus):

Prepayments represent payments made to Tebi outside the POS (e.g. via bank transfer), but recorded in the POS using the "Prepayment" payment method in the Tebi app.

Journal entry (when prepayment is recorded in POS):

QR / ecom payment receivable refers to amounts paid by customers via QR code, confirmed by the PSP, but not yet received from the PSP.

Journal entry (when PSP confirms QR payment):

Journal entry (when funds are received):

Other income is income from activities unrelated to your core business, such as interest received, sub-lease income, gains on asset sales, or foreign exchange gains.

Journal entry:

This account is used for payments handled by a third-party company that has no PSP integration and no syncing with Tebi Accounts.

Journal entry:

This is a technical clearing account for pending transactions. It should not carry a balance under normal circumstances and should not be visible in standard reporting.

Journal entry (temporary, clears automatically):

This is a crosspost account for gift card transactions. When a customer pays with a gift card, this account is converted into an Accounts Receivable entry.

Journal entry (when gift card is sold):

Journal entry (when gift card is redeemed):

These accounts map your VAT rates to the correct ledger accounts in your accounting software.

Used for transactions that are exempt from VAT. No VAT is charged or posted.

Used for transactions subject to the reduced VAT rate (e.g. food and beverages in many countries).

Journal entry:

Used for transactions subject to the standard (high) VAT rate.

Journal entry:

Used for transactions that are zero-rated for VAT. VAT is charged at 0%, but the transaction is still VAT-reportable.

Gross sales before any deductions. See the Sales section above for a full explanation.

The net amount of any surcharge added to a payment (e.g. a card surcharge passed on to the customer), excluding tax.

Journal entry:

Contra revenue accounts reduce gross revenue to arrive at net revenue on the P&L.

A sales return occurs when a customer returns a product. Causes include damages, order picking mistakes, or shipping delays.

Journal entry:

A sales allowance is a price reduction given to a customer who accepts a product or service that did not meet expectations (e.g. quality issues, incorrect pricing).

Journal entry:

A sales payment discount (also called an early payment discount, cash discount, or settlement discount) is offered to customers who pay their invoice within a specific time frame.

Journal entry:

Cost of goods sold (COGS) represents the direct costs of producing or acquiring the products or services you sell. It is deducted from revenue to calculate gross profit.

Journal entry (when goods are purchased):

Freight-in is the transportation cost for receiving goods or materials from a supplier. These costs are part of the total cost of purchasing inventory.

Journal entry:

Purchase returns occur when you send goods back to a supplier, due to damages, order mistakes, or shipping delays.

Journal entry:

A purchase allowance is a reduction in the agreed purchase price offered by a supplier (e.g. for ordering a minimum quantity, or for retaining damaged goods).

Journal entry:

Purchase payment discounts are discounts offered by suppliers when you pay an invoice within a certain time frame. Also called early payment discounts or settlement discounts.

Journal entry:

Costs for items needed to run the office, such as paper, notebooks, pens, and toner cartridges.

Journal entry:

IT costs include fees for cloud and hosting services, online subscriptions, and software (e.g. POS, e-commerce, and app subscriptions).

Journal entry:

Bad debt represents amounts that cannot be collected or reconciled. This includes unpaid customer invoices, payment discrepancies, and other irrecoverable differences.

Journal entry:

Any expenses charged by your bank, including fees for credit or debit cards and international transaction fees.

Journal entry:

The cost of acquiring insurance coverage over a period of time, including liability and property insurance.

Journal entry:

Everyday legal fees associated with the operating activities of your company. One-time costs and legal settlements should be recorded as non-operating expenses instead.

Journal entry:

A residual bucket for expenses that do not fit into any other expense category. These are not related to your primary business activities and may include write-offs for bad debt.

Journal entry:

All costs to compensate employees for their work, including gross wages and payroll taxes.

Journal entry:

Payroll expenses beyond wages, such as bonuses, paid leave, insurance, pensions, and other company benefits.

Journal entry:

Reimbursable costs incurred by employees on behalf of the business, such as travel, meals, laptops, phones, and internet — paid outside of payroll.

Journal entry:

Costs incurred to advertise your products or services, including online advertising, agency fees, and promotional gifts.

Journal entry:

Transactional fees charged for processing payments (e.g. PSP fees).

Journal entry:

Regular (often monthly) fees paid for the right to use a property, asset, or piece of equipment.

Journal entry:

The gradual reduction in the book value of a tangible fixed asset (e.g. computers, furniture, machinery) over its useful life. Depreciation is a non-cash expense.

Journal entry (monthly):

The incremental expensing of an intangible fixed asset (e.g. intellectual property, goodwill) over its period of use. Amortization is a non-cash expense.

Journal entry (monthly):

The cost of renting your business premises from a landlord over a period of time.

Journal entry:

Costs to repair or maintain the condition of an asset. When costs extend the useful life or increase the productive capacity of an asset, they may be capitalised instead.

Journal entry:

Costs for using public infrastructure services: electricity, gas, water, sewage, waste disposal, and telephone services.

Journal entry:

Income from activities unrelated to the main focus of your business, such as interest received, rent from sub-leasing, gains on asset sales, and foreign exchange gains.

Journal entry: