The AI General Ledger: deterministic double-entry books from the bank feed

Bottom line: TreasuryFlow now keeps a double-entry general ledger built from your bank and card feeds. The AI only categorizes. The accounting is deterministic, and debits equal credits to the penny.

What shipped

Every posted bank transaction is booked as a balanced journal entry. Because each entry balances by construction, total debits always equal total credits, and the ledger proves itself.

You get a journal, a trial balance, an income statement, and a books-health score. They are in the web portal and in the Excel export as four sheets.

The one place AI is used

Categorization runs in three tiers: your own rules first, then merchant heuristics, then an AI pass. That is the only AI in the pipeline. Everything after it is arithmetic.

A direction guard sits under every tier. Revenue can only be an inflow and expenses can only be outflows, so a deposit can never be tagged as payroll.

Suspense, never a guess

Money the system cannot classify with confidence goes to a Suspense account, out of the profit and loss, until a person confirms it. It is never dumped into an expense line to look finished.

The review queue lists every held item, with a suggestion when one is available. You can save a rule so the same merchant never asks again.

The ledger is cash-basis and counts posted transactions only. Pending items wait until they clear.

Books health

A score from 0 to 100. It drops for uncategorized balance, for transfers between your own accounts that do not clear, and for accounts on the wrong side. If debits ever failed to equal credits it would be zero.

The score is shown next to whether the ledger reconciles to the bank balance or how far off it is.

What it is not

These are operational books, not tax-ready financial reporting, and the export says so. Your accountant keeps the system of record. This gives them a bank-true starting point.

Our security practices are described on the security page.