GuidelinesAccountant view

Role blueprint · the money

Two ledgers, and every break visible.

Money moves in exactly two directions here: clients pay the business, and the business pays the people who delivered the work. Both chains are traced end to end, and every place a chain breaks has its own report, its own owner and its own fix. This page is those two chains, the close that ties them off, and what an accountant can prove rather than assert.

Finance managers and bookkeepers External accountants Owners doing their own books Auditors sizing up the controls
01 — The shape of it

One event, two ledgers, and a single hinge between them

A session generates a receivable and a payable, and both are triggered by the same moment: the professional closing the session. That is why an unclosed session is not a paperwork problem — it is simultaneously unbilled revenue and an understated cost, and it will be found at the close rather than in the month it happened.

Client buysOrder raised automatically
Credit ownedDeferred — paid for, not delivered
BookedPay share frozen at this moment
Closed as heldThe hinge — both ledgers move
Invoice issuedReceivable · immutable once issued
Payment receivedReconciled in Accounting
Payout runPayable · opens in draft, bills nothing
Supplier bill paidPaid like any other supplier

A credit is a liability until the session is held. A held session is revenue and a cost on the same day.

Buying and booking are separate steps, which is what makes packages sellable — and it means prepaid credits sit as deferred income until they are delivered or they expire. The unbooked-credits report is therefore a finance report as much as an operational one: it is the ageing of that balance.
02 — Order to cash

Session → order → invoice → payment, with three ways to break

The money-chain report walks every session along this path and shows exactly where it stopped. The three breaks are not variations of one problem — they have different causes and different owners, so the column matters more than the count.

The chain, when it works

No one touches it

  1. A sale is madeIn the app, on the web, or entered by staff for a phone booking.
  2. An order is raisedAutomatically, carrying the service agreement at the version the client accepted.
  3. An invoice is issuedRaised from the order, found under Accounting. Once issued it cannot be edited.
  4. Payment is taken and reconciledAgainst the invoice, in Accounting, like any other receipt.
  5. The session is delivered and closedWhich is what turns the deferred credit into recognised revenue.

The three breaks, and who owns each

Worked left to right, in-month

  1. No orderA session created by hand, outside a sale — usually by reception. Owned by whoever created it. Fix this first: producing the missing order often produces the missing invoice too.
  2. No invoiceThe order never produced one. Finance owns it.
  3. Unpaid 30+ daysBilled and not collected. Finance owns the chase — and it is the business's job, never the professional's. Leaving it to them puts a clinician in a debt conversation with their own client.
  4. Incomplete chainAny combination of the above. Start at the left-hand break; the ones to its right often resolve themselves.
An issued invoice is immutable, on purpose

To correct one, issue a credit note and a corrected invoice. That is an accounting requirement rather than a limitation of the software, and the system enforces it instead of leaving it to discipline — which is precisely the property that makes the ledger worth auditing.

03 — Session to payout

The payable side, and the three states a run can be in

Payments to professionals are built from closed sessions and dated contract versions, not from a spreadsheet somebody rebuilds each month. Nothing is ever billed without a person confirming it.

Step 1The cycle closesA run opens by itself, marked Scheduled. One opened by a person is marked Manual. Either way it waits.
Step 2Payout readiness firstRun it before opening the payment run, never after. It lists sessions held with no terms on file, and sessions held where the share was never frozen.
Step 3Review in draftPer line: the person, the period, sessions paid, cancellation-fee share, total — and which contract version priced it. Nothing is billed yet.
Step 4Recompute if data changedFix the underlying session or contract, then recompute. Free, and invisible to the person being paid.
Step 5Confirm & billBills are created. Pay them through Accounting as you pay any supplier.
Run stateWhat it meansHow you correct itWhat it costs
DraftCalculated, nothing billed, nobody owed anything yetFix the underlying data and RecomputeNothing. This is where mistakes are supposed to be caught
PaidConfirmed and billedAccounting, with a credit noteSlow, visible to the professional, and damaging to trust
CancelledOpened and withdrawnIts sessions return to the pool and appear in the next runVisible to the professional — replace it promptly, not at month end
Pay typeHow the line is calculatedWhat finance should watch
SalaryFixed per cycle, regardless of sessions deliveredUtilisation — the cost is committed whether or not the diary filled
HourlyPer hour deliveredSession length against booked length, where they differ
Per sessionA fixed amount per session heldMargin varies with the price the client paid — check it by service line
Revenue shareAn agreed percentage of what the client paidThe percentage is frozen at booking, so a rate change affects new bookings only
Every line records the contract version that priced it

Contracts are dated versions with the history preserved: one is in force at a time, and changing terms creates a new version from a date rather than editing the old one. Sessions already booked keep the share they were priced at. That single property answers "why was I paid this?" by opening the line, and it is what stops a rate change from retrospectively repricing work already delivered.

04 — What you see

Four screens carry the finance function

Two live in the admin portal and two in the back office, and the split is deliberate: the portal finds the problems, the back office fixes them.

Money chain

The month-end report

/my/admin/money-chain
Session → order → invoice → payment, per row
No orderReception
No invoiceFinance
Unpaid 30+Collections
IncompleteStart at the left
Scope: whole business, a team, one person
Every break is money that will not arrive by itself

Payout readiness

Before every payment cycle

/my/admin/payouts
Held, no terms on fileThe contract is missing or unversioned
Held, share never frozenPriced at nothing, so it would pay nothing
Fix every row before opening the run
Export CSV
What would go wrong if you ran payments right now

Payout run

Back office · HR → Expert Pay

Payout runs
DraftScheduled or Manual — both wait for a person
Person · period · sessions paid · fees · total
Cancellation-fee share, with a switch to exclude
Which contract version priced each line
Confirm & billCreates supplier bills
The professional sees this run, and its state

Monthly earnings

Back office · Meetings → Reporting

Monthly earnings
Sessions, hours and average session value
What professionals earnAgainst what the business keeps
Penalty income from cancellation fees
Cancellations and client counts
Table, pivot or chart
The margin view, per professional and per month
05 — What you control

Eight settings that decide the numbers

None of these require a developer, and each one changes a figure that will later be argued about. The line underneath says which.

01Pay type per contract

Salary, hourly, per session, or revenue share — chosen per person and held as a dated version.

DecidesWhether cost is committed or variable, and how margin behaves when the diary is quiet
02The payment cycle

How often a run opens automatically, and the period it covers.

DecidesCash timing on the payable side, and how long an error can sit uncorrected
03Cancellation-fee share

Whether a run includes each professional's share of the fees charged in the period. There is a switch on the run.

DecidesPenalty income retained — turn it off only deliberately, and tell the people affected
04Cancellation policy

Notice windows, fee amounts, the grace period, and when a fee is waived.

DecidesPenalty income, and whether an empty slot is a loss or a partly recovered one
05Prices and services

What each service costs, its duration, and whether it is sold singly or as a package.

DecidesAverage session value, and the deferred-income balance packages create
06Credit expiry

How long a purchased credit remains valid before it lapses.

DecidesHow long deferred income ages before it becomes a refund conversation
07Payment methods

Which methods are accepted, and how refunds are handled when one is reversed.

DecidesCollection rate, fees, and how much manual reconciliation there is
08Report scope and export

Whole business, selected people, or one person — with a comparison period, saved views and CSV export on every report.

DecidesWhether the board pack, the accountant's file and the portal agree with each other
06 — The close

Month-end, in the order that makes it short

The order matters. Each step removes a class of error the next step would otherwise inherit, which is why running them in this sequence turns a week into an afternoon.

Stuck sessions must be empty

Delivered work that was never closed is simultaneously unbilled revenue and an unrecorded cost. Close the month with any of these outstanding and both sides of the ledger are wrong — and you will discover it when the professional queries their payment.

Money chain, worked left to right

Every session traced to a payment. Fix no order first, then no invoice, then unpaid 30+ days — because producing a missing order frequently produces the invoice that was also missing, and doing it the other way round means doing it twice.

Payout readiness

Sessions held with no terms on file, and sessions held where the share was never frozen. Fix every row now. Correcting a payment after billing is far more work than preventing it, and it is visible to the person being paid.

Run the payment cycle

Review each line in draft, recompute if anything changed, then confirm and bill. Pay the bills through Accounting as you would any supplier.

Reconcile payments

Receipts against invoices in Accounting. Anything unmatched at this point is a genuine exception rather than a missing record, because steps one and two removed the rest.

Monthly earnings — the management view

Sessions, hours, average session value, what professionals earned, what the business kept, penalty income, cancellations and clients. Table, pivot or chart, and the same numbers the operational reports used.

Test the policies against what happened

Cancellation fees charged, waived and never applied at all. A pattern of un-applied fees is usually a policy configured wrongly rather than staff being generous — and it is real income.

07 — Efficiency

What finance stops doing

Most of the saving is not in posting entries faster. It is that the reconciliation work is done continuously by the operational reports, so the close inherits a clean ledger instead of building one.

The task
How it usually works
How it works here
Raising invoices
Keyed from a sales list, with omissions found at year end
Raised automatically from the order. Omissions surface in-month on the money chain
Calculating what to pay professionals
A spreadsheet rebuilt monthly from session lists and half-remembered rates
A run built from closed sessions and dated contracts. You review it, you do not build it
Answering a pay query
Reconstructing a month, then a conversation nobody enjoys
Open the line: the sessions, and the contract version that priced them. Minutes
Finding unbilled work
A year-end exercise, if it happens at all
A standing report with three named break types. Found while it is still collectable
Correcting an invoice
Someone edits it, and the audit trail quietly disappears
Not possible. Credit note plus corrected invoice. The control is enforced, not requested
Producing the accountant's file
Assembling exports that disagree with each other
CSV from every report, on the same scope and period. They agree because they are the same numbers
Chasing debtors
Ad hoc, and often delegated to whoever delivered the work
A dated list of unpaid 30+ days, owned by finance. Clinicians are never in a debt conversation
08 — Revenue and margin

Where the money actually is

Five places, each measurable from the reports above. None of them requires new demand — they are recovery, timing and pricing on volume the business already has.

Unbilled delivered workStuck sessions + money chain
Work that was delivered and never invoiced is a pure loss with no offsetting cost saved — the professional still expects to be paid for it. It is the first thing to clear and the easiest to recover, provided it is found in the month it happened.
Aged deferred incomeUnbooked credits
Cash you hold for work not yet delivered. Delivered, it becomes revenue; expired, it becomes a refund argument and a lost client. Ageing this balance weekly is the difference between the two outcomes.
Uncollected receivablesUnpaid 30+ days
Billed, not collected, and ageing quietly. Chased from a dated list by finance — with the specific rule that it is the business's job, so it actually gets done rather than being left to the person least willing to do it.
Penalty income never appliedCancellation fees
Fees charged, waived, and never applied at all, side by side. A pattern of un-applied fees is nearly always a policy configured wrongly. It is real income, and it is also what makes late cancellation less than a total loss.
Margin drift by service lineMonthly earnings
What the client paid against what the professional earned, per month and per person. A per-session contract on a discounted service line quietly inverts the margin, and this is the only view that shows it before the year end does.
Retained marginClient paid, less professional earned, by service line and by personmonthly earnings
Deferred incomeCredits bought and not yet delivered, with an age profileunbooked credits
Days to collectInvoice to payment, with the 30+ day tail separatedmoney chain
Unbilled delivered workSessions held with no order or no invoicestuck sessions
Penalty incomeCharged against waived against never appliedcancellation fees
Cost commitmentSalaried cost against sessions actually deliveredpayout analysis
09 — Auditability

What an accountant can prove here, rather than assert

The controls below are properties of the system rather than promises about behaviour, which is the distinction that matters in an audit, a tender or a dispute. The bar is how much of each control is enforced rather than relied upon.

Invoice integrityNo silent edits
An issued invoice cannot be edited — corrections are a credit note plus a corrected invoice, enforced by the system
Pay traceabilityEvery line explained
Each payment line records the sessions behind it and the contract version that priced it
Nothing bills itselfSegregation of decision
Runs open automatically but always in draft; a person confirms before anything is billed
Terms cannot be backdatedContract history
Contracts are dated versions with the history preserved; a change never reprices delivered work
Completeness of billingNothing falls out
Every session is traced to a payment, and each break is named rather than merely counted
Consistency of reportingOne set of numbers
Every report shares a scope control and a comparison period, and exports from the same figures
10 — The design behind it

Five rules the finance side is built on

Each one gives up some convenience to buy a control. That trade is the point.

Nothing is billed without a decision

A payment run opens automatically when a cycle closes, but it opens in draft. Confirming is always a human act, and the run records who did it.

Automation never creates an obligation nobody reviewed.

Corrections leave a trace

Issued invoices are immutable; clinical reports are corrected by new versions; contracts change by new dated versions. Nothing is overwritten anywhere that matters.

The audit trail is a by-product of ordinary work rather than something anyone maintains.

Price at commitment, not at delivery

A professional's share is fixed by the terms in force when the client booked, and that version is recorded on the line.

Neither party can be surprised, and no rate change has to be explained backwards.

Find breaks continuously, not at the close

The money chain and payout readiness run all month, so the close inherits a clean ledger rather than producing one.

Month-end shrinks to review, and errors are found while they are still cheap to fix.

One set of numbers, exportable

Operational reports, management reports and the accountant's file all come from the same scope control and the same period, with CSV on every one.

Nobody spends the first hour of a board meeting reconciling two versions of the same figure.