A Book in Bkper is the base of your bookkeeping system, serving as a container to define the scope and granularity of the entity you want to track. It organizes all the Accounts, Groups, and Transactions related to that entity, enabling you to monitor its financial activity in a structured way.

The scope of a Bkper Book can be tailored to match your needs:

• High-Level Scope: For a broad overview of an entire organization (e.g., a corporation or NGO), with fewer, more general accounts such as “Revenue” or “Expenses.”

• Focused Scope: For specific departments, funds or projects, with detailed accounts such as “Gasoline Arun,” “Lodge Arun,” “Gasoline Patricia,” and “Lodge Patricia.”

A Book provides the structure needed to record and categorize the flow of resources within an entity:

1. Accounts: Represent the different types of resources (e.g., assets, expenses, income).

2. Groups: Organize accounts into meaningful categories (e.g., “Income,” “Expenses,” “Assets,” “Debts”).

3. Transactions: Record the flow of resources between accounts (e.g., a salary payment from “Income” to “Bank” or a rent expense from “Bank” to “Rent”).

With the ability to create as many Books, Groups, and Accounts as needed, you can:

• Start simple and grow into more complex scenarios.

• Scale bookkeeping to match with operational needs.

• Capture high-level summaries for quick decision-making.

• Dive into detailed accounts for precise operational analysis.

• Adapt to various organizational structures, whether corporate, cost or fund management and reporting.

The scope and granularity you define in your Books allow you to align with your operational, financial, and reporting goals while maintaining clarity and flexibility.