Books open · GL live
Accounting · since 2014 · 327 firms

Double-entry,
signed by a CPA,
in red ink.

Ledger is an accounting practice for small and mid-sized businesses that want a clean general ledger, a quiet audit, and a controller who picks up the phone. We post the journal entries. You run the company.

Firms served
327
Avg close days
5.4
Audit pass
100%
trial_balance · 03/31/2026page 1 / 4
Account
Debit
Credit
1010 · Cash · operating
$ 482,140.20
1200 · Accounts receivable
$ 184,272.40
2010 · Accounts payable
$ 92,418.10
2200 · Accrued payroll
$ 41,840.00
3000 · Common stock
$ 250,000.00
4010 · Service revenue
$ 1,427,210.50
5010 · Cost of revenue
$ 642,180.00
Totals
$ 1,308,592.60
$ 1,811,468.60
in balance · variance $0.00
signed · I. Lourenço, CPA · CA-87412posted 04/05
Institutional clients
Northwind CapitalMercury TreasuryFoundry 47 WealthPlover & Co.Holman & Birch CPAsWestmoore GroupAcme IndustrialsBristol Marine LLCCaldera Foods Inc.Heron & Vale ManufacturingNorthwind CapitalMercury TreasuryFoundry 47 WealthPlover & Co.Holman & Birch CPAsWestmoore GroupAcme IndustrialsBristol Marine LLCCaldera Foods Inc.Heron & Vale Manufacturing

A controller, a CPA, and a clean trial balance.

Four parts of the practice, one packet at month end. Audit-ready by default.

01 · General ledger

Posted, reconciled, signed.

Every transaction posts to a chart of accounts mapped to your operating model. Reconciled to source documents weekly, not monthly.

Posted
14,827
Reconciled
99.8%
JE errors
0.02%
Close days
5.4
02 · Audit

PCAOB-aligned workpapers, indexed.

Auditor lands, opens the index, finds every supporting doc. Eleven days from request to opinion.

03 · Tax

Provision walked, deferred tracked.

Federal, multi-state, and book-to-tax differences mapped to your trial balance every quarter.

04 · Board pack

One narrative page. Four schedules.

P&L, balance sheet, cash flow, and a paragraph your directors will actually read.

05 · Treasury

Cash forecast, weekly.

A 13-week cash forecast updated every Monday. Variance to last week shown in red ink.

Services

Four lines of work, four fees.

01

Double-entry general ledger

Every debit posts a credit. Trial balance, journal entries, and a clean chart of accounts kept current.

Fee
from $640 / mo
GAAP · ASC 606
02

Audit-ready close

Monthly close packet with reconciliations, supporting docs, and management memos prepared for review.

Fee
$1,240 / qtr
PCAOB-aligned
03

Tax provision & filing

Federal and multi-state corporate tax. Provision walked, deferred tax tracked, returns filed by a CPA.

Fee
$3,800 / yr
IRC § 1502
04

Board reporting

Quarterly board pack: P&L, balance sheet, cash flow, and a one-page narrative your directors will read.

Fee
$520 / pack
directed reporting

Audit-ready, or audit-survived.

The same auditor. Two very different folders.

Question
Ledger
Traditional bookkeeper
Method
Double-entry, GAAP
Single-entry, ad hoc
Trial balance
Monthly, signed
Sometimes, by request
Audit prep
Continuous
Three weeks of panic
Reviewer
CPA on staff
Outsourced offshore
Annual cost
$7,680 + $3,800 tax
$22,400 in cleanup fees
Controller letters
"Our auditor closed the file in eleven days. The supporting workpapers were already in the right folder. Unheard of."
Inés Lourenço
Controller, Caldera Foods Inc.
$4.27M
AUM under bookkeeping
8.42%
avg cost reduction
1,427
trial balances signed
31 yrs
combined experience

Engagement letter, flat fee, signed quarterly.

No hourly billing. No surprise statements. Audit support included on Controller and Family office.

Operator

$640
/ mo

For 1-15 person firms keeping a clean general ledger and quarterly tax provision.

  • Double-entry GL
  • Monthly trial balance
  • Quarterly tax provision
  • Federal + 1 state filing
Request engagement letter

Controller

most engaged
$1,840
/ mo

For 16-80 person firms with a board, an auditor, and multi-state operations.

  • Audit-ready monthly close
  • Board reporting pack
  • Multi-state tax (up to 8)
  • Named CPA on file
  • Q4 audit support
Request engagement letter

Family office

$4,420
/ mo

For multi-entity holdings, trusts, and operating companies under one office.

  • Up to 12 entities
  • Consolidated reporting
  • Trust accounting
  • Estate workpapers
  • Dedicated controller
Request engagement letter
Trust & compliance

The questions our controllers ask first.

Yes. Every closing is signed by a CPA licensed in at least one US state. We list license numbers on each monthly memo and on request.

Open the books.
We'll send the engagement letter Friday.

A 30-minute discovery call with a CPA. We'll review three months of statements and quote the engagement in writing within five business days.