Books & Compliance
Every transaction you record in BlackZero is posted to the correct books automatically. The General Ledger, cash books, and subsidiary ledgers are maintained in real time — not prepared at month-end. SAF export on demand.
The 7 books
BIR's Annex B requires every registered CAS to maintain these books of accounts. BlackZero maintains all seven from your transaction records automatically.
Complete double-entry record of all transactions. Every debit and credit posted automatically from your invoices and journal entries.
Records all cash and check receipts. Auto-populated from payments received against your sales invoices.
Records all payments made. Auto-populated from bills paid and journal entries affecting cash accounts.
Chronological record of all sales transactions. Includes VAT-exclusive amounts, output VAT, and total per invoice.
Chronological record of all purchases and input VAT. Supports VAT return preparation and audit defence.
Per-customer accounts receivable balances. Each customer's transaction history and outstanding balance maintained continuously.
Per-supplier accounts payable balances. Each supplier's transaction history and outstanding balance maintained continuously.
Additional capabilities
Summary Alphalist File (SAF) export available on demand. Formatted to BIR's prescribed CSV layout. Download for any period — monthly, quarterly, or annually. Required when BIR requests your records during examination.
Generate a time-limited, read-only access link for a BIR examiner. The examiner sees all books and transaction records without accessing other parts of your account. Access expires when the examination period ends.
BlackZero's ledger is event-sourced and append-only — no transaction can be deleted or silently modified. Corrections are made through reversals with a full audit trail. This is the Annex B Feature 9 tamper-evidence requirement satisfied.
No month-end catch-up. No manual posting. All 7 books maintained from your transaction records.