Understand the process
Who uses it, which data matters and where friction occurs.
Approach
Logic first. Code second.
From understanding the business to a tested working tool.
Design the system
Entities, relationships, roles and first-release boundaries.
Verify the logic
Workflows, calculations and critical edge cases.
Launch in stages
Data, training and feedback from real users.
Approach / Balances
Your records should match reality.
The system calculates a balance. The owner enters the actual cash or bank balance. Any difference becomes visible.
CalculatedFrom transactions
↔ActualCash / bank
↓ Identify the difference and investigate its cause
Matching balances reconcile the data entered; they do not replace checking that every transaction has been recorded.