Ledgers

EaseLab's Finance permission group provides double-entry style ledger management for laboratories that track cash, banks, patient advances, employee balances, and vendor settlements alongside patient billing.

Primary screen: /admin/ledgers
Core permission: ledgers plus related finance modules

Finance module map

flowchart TB
    L[Ledgers chart] --> LE[Ledger entries]
    LE --> DB[Daybook summary]
    CM[Cash management] --> LE
    PV[Patient vouchers] --> LE
    AP[Advance payment] --> LE
    BC[Banks & cheque] --> LE
    TC[Transfer cash] --> LE
    EL[Employee ledger] --> LE
    EA[Employee advances] --> LE
    VP[Vendor payment] --> LE
    SM[Salary management] --> LE

Chart of accounts

A ledger is an account in your chart — Cash on Hand, Bank – HBL, Referral Payable, Salary Expense, etc.

Field	Purpose
Account name	Human-readable label
Code	Numeric or alphanumeric GL code
Type	Asset, liability, income, expense
Opening balance	Migration from legacy system
Active	Hide without losing history

Create accounts before go-live to match your accountant's COA export.

Keep it simple

Small labs may need only 15–25 accounts. Expand as complexity grows — over-segmentation slows data entry.

Ledger entries

ledger_entries records individual debits and credits:

flowchart LR
    DR[Debit account] --> TX[Transaction]
    TX --> CR[Credit account]
    TX --> REF[Reference: invoice / voucher ID]

Field	Description
Date	Posting date
Amount	Transaction value
Debit ledger	Increases assets/expenses
Credit ledger	Increases liabilities/income
Narration	Description for auditors
Source	Manual, invoice payment, vendor payment, etc.

Permissions

Module	Typical use
ledger_entries.view	Accountants, auditors
ledger_entries.create	Post manual journals
ledger_entries.edit	Correct mis-postings same day
ledger_entries.delete	Restricted — supervisor only

Cash management

Track physical cash drawers and shifts:

• Opening float per reception desk
• Cash received from patient payments
• Cash handed to supervisor
• End-of-day reconciliation

Pairs with Cash Flow reports.

Patient vouchers & advances

Module	Function
patient_vouchers	Credit notes, refunds, adjustments
advance_payment	Deposits before service delivery
balance_adjustment	Invoice-level balance corrections (Billing group)

Advances reduce patient due on final invoicing.

Banks and cheques

banks_cheque manages:

• Bank account ledgers
• Cheque books and leaf status
• Cleared vs pending cheques
• Bounced cheque handling

Employee finance

Module	Purpose
employee_ledger	Running balance per staff
employee_advances	Salary advances against payroll
salary_management	Periodic payroll posting
vendor_payment	Supplier and referral settlements

Transfer cash

transfer_cash moves value between ledgers (e.g., cash drawer → main safe → bank deposit) without external payment rails.

• Create permission only — transfers are immutable audit events
• No edit/delete to preserve trail integrity

Daybook summary

Read-only rollup (daybook_summary.view) for daily:

• Total receipts
• Total payments
• Net cash position
• Category breakdowns

Use for shift handover before locking the day.

Invoice linkage

Patient invoice payments can post automatically to configured cash/bank ledgers when payment methods are mapped in lab settings. Verify mappings during first invoice testing.

Read-only mode

When subscription read-only mode is active, new ledger entries and transfers are blocked. Viewing historical data remains available.

Month-end checklist

Step	Owner
Reconcile bank statement	Accountant
Clear referral payables	Finance
Review patient due report	Credit control
Export cash flow	Management
Lock prior period entries	Admin policy

Related documentation

• Stock & Expenses
• Financial Reports
• Deleted Invoices
• Roles & Permissions — Finance group