Guides

Usage-Based and Overage Billing at Month-End
How SaaS teams typically recognise usage and overage revenue at month-end, with a close routine and worked examples for overage accruals, prepaid credits with breakage, and true-ups. Read more...
Setup Fees and Implementation Services: Recognise Now or Later?
A plain-English test for when SaaS setup and implementation fees become revenue, with worked examples and journals for a spread setup fee and a distinct implementation project. Read more...
Upgrades, Downgrades and Mid-Contract Changes
How SaaS finance teams typically account for added seats, upgrades, downgrades and credit notes under IFRS 15 and FRS 102, with three worked examples and journals. Read more...
Annual Upfront Billing: The Journals, Month by Month
Every journal for a SaaS contract billed a year in advance, from invoice to renewal, with a 13-month table and worked examples for free months and early cancellation. Read more...
How to Build and Reconcile a Deferred Revenue Schedule
The columns a deferred revenue schedule needs, a ten-step monthly routine, and a worked six-customer example with journals and a reconciliation that finds a real difference. Read more...
Stripe Payout Reconciliation: Fees, Refunds, Disputes and FX
How Stripe payouts are built and how to reconcile them through a clearing account, with journals for fees, refunds, disputes and FX, a month-end check and AI prompts. Read more...
SaaS Revenue Recognition in Plain English (IFRS 15 / ASC 606)
The five-step revenue model explained in plain English for SaaS finance teams, with a worked subscription-plus-implementation example, Dr/Cr journals and AI prompts to try. Read more...
Reconciling Your Billing System to the Ledger
A monthly process for reconciling billings, debtors and VAT between your billing system and the ledger, with a worked example, correcting journals and where AI helps. Read more...