accounting-finance

operationsv1.0.0

Financial modeling, bookkeeping automation, invoicing workflows, tax compliance checklists, and P&L analysis for SMEs and startups.

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Accounting & Finance

Workflow

1. P&L Structure

Line item	Calculation	Watch for
Revenue	MRR × months + one-time	Revenue recognition timing
COGS	Hosting + support + onboarding	Should be < 30% of revenue for SaaS
Gross margin	Revenue - COGS	Target: 70-80% for SaaS
Operating expenses	Sales + Marketing + R&D + G&A	Break down by department
EBITDA	Gross margin - OpEx	Profitability indicator
Net income	EBITDA - interest - taxes - depreciation	Bottom line

Monthly P&L review checklist:

Revenue matches billing system (reconcile ±1%)
COGS categorized correctly (not mixed with OpEx)
Headcount costs allocated to correct department
One-time costs flagged and excluded from run-rate
MoM and YoY comparison included

2. Cash Flow Forecasting

13-week rolling forecast (the standard):

Week | Starting cash | + Revenue collected | - Payroll | - Vendors | - Tax | = Ending cash
1    | 150,000       | 45,000              | 30,000   | 8,000    | 0     | 157,000
2    | 157,000       | 12,000              | 0        | 5,000    | 0     | 164,000
...

Key rules:

Use cash collected, not revenue recognized
Payroll on actual pay dates (biweekly or monthly)
Include tax payments on due dates
Flag weeks where ending cash < 2 months of burn
Update weekly — stale forecasts are useless

Burn rate calculation:

Monthly burn = Total cash spent in month (excluding one-time)
Runway (months) = Current cash balance / Monthly burn

Runway < 6 months = fundraise or cut costs immediately.

3. Unit Economics

Metric	Formula	SaaS benchmark
CAC	Total sales & marketing spend / New customers	Varies by segment
LTV	ARPU × Gross margin % × (1 / Monthly churn rate)	3-5x CAC minimum
LTV:CAC	LTV / CAC	> 3:1 healthy
Payback period	CAC / (ARPU × Gross margin %)	< 12 months
Magic number	Net new ARR / Prior quarter S&M spend	> 0.75 = efficient

4. Invoice Automation

Invoice workflow:

Contract signed → create invoice record
Invoice generated → send on billing date
Payment due → track aging (net 30/60)
Overdue → automated reminder sequence:
- Day 1 past due: friendly reminder
- Day 7: second notice with payment link
- Day 14: escalation to account manager
- Day 30: final notice, flag for collections

Invoice must include:

Unique invoice number (sequential)
Your company legal name, address, VAT number
Client company name, address, VAT number
Line items with descriptions, quantities, unit prices
Subtotal, tax rate, tax amount, total
Payment terms and bank details
Issue date and due date

5. EU VAT Compliance

Scenario	VAT treatment
B2B within same EU country	Charge local VAT
B2B cross-border EU	Reverse charge (0% VAT, buyer reports)
B2C within EU	Charge destination country VAT rate (OSS)
B2C outside EU	No EU VAT
B2B outside EU	No VAT (export)

OSS (One-Stop Shop) — register in one EU country, report all EU B2C sales there.

VAT rates (major markets):

Country	Standard rate
Luxembourg	17%
France	20%
Germany	19%
Netherlands	21%
Spain	21%
Italy	22%
Ireland	23%

6. Revenue Recognition (ASC 606 / IFRS 15)

5-step model:

Identify the contract
Identify performance obligations
Determine transaction price
Allocate price to obligations
Recognize revenue when obligation is satisfied

SaaS specifics:

Monthly subscription: recognize monthly as service delivered
Annual prepayment: recognize 1/12 each month (rest is deferred revenue)
Setup fees: defer and recognize over contract term (usually)
Usage-based: recognize as usage occurs

7. Budget vs Actual

Variance analysis template:

Category	Budget	Actual	Variance	% Var	Flag
Revenue	100,000	95,000	-5,000	-5%	Review
COGS	25,000	23,000	+2,000	-8%	OK
Marketing	30,000	38,000	-8,000	+27%	Alert
R&D	40,000	41,000	-1,000	+3%	OK

Rules:

Flag variances > 10% for review
Flag variances > 20% for immediate action
Always explain WHY, not just WHAT
Reforecast quarterly based on actuals