The account is on the deposit, not on the process.
That is the whole design decision. A phase is a movement between two places, each place already carries an account, and the entry writes itself. You still approve it before it posts.
What a closed phase produces
Phase 02 moved 180 units of work in process from cutting to sewing, consumed two input lots, and recorded 6 units of scrap. Nobody typed an amount. Every figure below traces to something that happened on the floor.
The third column is the point. Each line says where the number came from: the lot that was consumed, the phase that closed, or the rate on the deposit. No line says trust me.
Phase 02 · Sewing · LOT-0147
| Account | Amount | Source |
|---|---|---|
| 1310 · WIP Cutting | −3,110.50 | Deposit, out |
| 1320 · WIP Sewing | +4,802.75 | Deposit, in |
| 1210 · Raw materials | −1,810.45 | LOT-A21, LOT-A24 |
| 5140 · Direct labour | +236.00 | Rate on the deposit |
| 5190 · Scrap | +118.20 | 6 u, recorded in phase |
| Balance | 0.00 | Or it does not post |
Preview, then approve
The entry above is a proposal. Your accountant sees it, changes the accounts if the mapping is wrong, and only then does it reach the books. Neither of the two cheapest tools in this market shows you the entry at all.
- The mapping lives on the depositChange the account on WIP Sewing once and every future phase that ends there follows. You are not editing entries one by one.
- An unbalanced entry does not postIt is held with the reason visible. A degenerate entry that balances by accident is worse than one that refuses.
- Standalone or connectedWith no accounting system attached, the ledger lives here. With one attached, the sync is two-way.
What this is not
It is not your general ledger
It produces entries and it can hold them. It is not where you run payroll, file tax or close the year.
It does not price your product
It tells you what a batch cost. What you charge for it is a decision, and decisions are not in scope.
The connectors are not written
The two-way sync is designed and the contract is not. Today this is a description, not a shipping integration.
An entry nobody can explain is an entry nobody trusts.
Every line traces to a lot, a phase or a deposit. That is not a reporting feature; it is what recording the movement gives you for free.