Double-entry accounting for small business
Books that balance.
Luca keeps the rule accountants have trusted for five hundred years: every entry has two sides, and the sides agree. Your journal balances, your ledger can't be quietly rewritten, and your reports come straight from the books.
| Account | Debit | Credit |
|---|---|---|
| 1-1010Cash in bank | 4,850.00 | |
| 4-1000Sales revenue | 4,331.25 | |
| 2-1400Sales tax payable | 518.75 | |
| Total | 4,850.00 | 4,850.00 |
How an entry lives
Four steps, and none of them is “edit it later”.
Draft
Write the entry. Luca checks debits against credits as you type.
Approve
Someone you trust signs it off. Their name stays on it.
Post
It reaches the ledger, and from then on it can't be edited.
Reverse
A mistake gets a mirror entry, never an eraser.
What Luca does
The whole of the books, and nothing that pretends.
The journal
Every entry balances, or it doesn't save.
Vouchers that must balance · Numbers that are never reused · Draft, approve, post · Receipts on the entry
The ledger
Posted means permanent.
Reverse, never rewrite · Close the month · A general ledger you can read · Books that check themselves
The reports
The four statements, straight from the ledger.
Trial balance · Balance sheet · Income statement · Cash flow
Getting started
Start with a chart that already makes sense.
A starter chart of accounts · Import from a spreadsheet · Export anything · Your team, with the right access
Reports
The number on the statement is the number in the books.
Trial balance, balance sheet, income statement and cash flow, all read from posted entries only. A draft never leaks into a report, and a closed month stays closed.
| Account | Debit | Credit |
|---|---|---|
| 1-1010Cash in bank | 18,420.50 | |
| 1-1200Accounts receivable | 6,200.00 | |
| 1-5000Equipment | 12,000.00 | |
| 2-1000Accounts payable | 3,940.00 | |
| 3-1000Owner's capital | 20,000.00 | |
| 4-1000Sales revenue | 21,830.50 | |
| 5-2010Rent expense | 5,400.00 | |
| 5-2080Advertising and marketing | 3,750.00 | |
| Total | 45,770.50 | 45,770.50 |
Security
Built like it holds your money. It does.
A record of every change
Every edit is kept as a before-and-after, with who and when. The history itself can't be edited.
Two-factor sign-in
Require an authenticator app for the people who can post and close the month.
Access by role
A bookkeeper drafts, a manager approves, and only the people you choose can post.
Questions
Plain answers.
Do I need to know accounting to use Luca?
No. Luca comes with a starter chart of accounts and won't let an unbalanced entry through, so the rules are enforced for you. If you already work with a bookkeeper, they will feel at home.
When can I start?
Luca is in early access. Join the list and we'll email you when your place opens. That's the only email you'll get from the list.
What will it cost?
Pricing isn't set yet. It will be published before anyone is asked to pay, and early-access members hear it first.
Does Luca do invoicing, bills or bank feeds?
Not yet. Luca today is the core of the books: the journal, the ledger, period close and the financial statements. We'll say so here when that changes.
Can I get my data out?
Yes. Every list and report exports to PDF or Excel.
Early access
Get your books in balance.
Join the list and we’ll email you when your place opens.