Ledger paper and a rising emerald data trace on a dark grid

the ledger

Notes on keeping books that hold up

Practical writing on bookkeeping, reconciliation, controls and financial reporting — no jargon, no gatekeeping, written for people running the business rather than the ledger.

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1 article in ai

A glowing AI orb connected to a financial statement
AI24 August 20266 min read

AI in accounting: what it should and should not do

AI is very good at reading a crumpled receipt and very bad at being the final authority on your balance sheet. A serious system uses it for the first and never for the second.

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