In most ERPs, confirming a delivery writes a journal entry on the spot. A missing account, a locked period or an absent accountant stops the warehouse. Cubes keeps the two apart: operations record facts and keep moving, the accountant turns facts into journals when ready, and a reconciliation proves they agree — to 0.000.
Confirm a delivery, a receipt, a payment. The accountant reviews and posts in their own time. The difference stays at zero, by construction.
Seven situations every company knows, in an ERP that writes journals from operational screens, and in one that keeps operations and accounting apart.
The delivery fails with an accounting error. The truck waits until someone with accounting rights fixes the configuration.
The delivery confirms. Its accounting event is queued with a named exception. The accountant fixes the mapping and regenerates, whenever that is.
Either operations stop at the first accounting error, or two weeks of unreviewed journals pile up for someone to untangle.
Operations continue. Events wait in the queue. Nothing posts without review, and the month cannot close until it has been reviewed.
A journal entry appears in the ledger, written by someone who has never seen a chart of accounts.
Stock, cost and the vendor balance update. No journal exists yet. The accountant produces it from the projection, and can read it before it exists.
The accountant reverses it by hand. The operational document and the ledger now disagree.
The input is fixed and the event regenerated. Reversal and repost are chained automatically, and the document still matches the ledger.
The balance is a ledger figure. It is right only once everything has been posted.
The balance is operational, updated at confirm, used by statements and credit limits immediately. Posting cannot change it.
Stock is reconciled to the ledger by hand, and the differences are hunted for days.
A reconciliation report per domain: ledger = operational truth − unposted. Zero, or a named difference with a drill-down.
Operations staff see journal entries. Accountants see operational noise.
Documents carry no journal and no accounting status. Accounting state is a queue badge, on the accountant's screen.
A document is an operational fact. A journal is the accountant's reading of that fact. Cubes keeps them apart in time and in authority, and proves they agree.
Order, delivery, receipt, payment, transfer. Done the moment it is confirmed, whatever accounting is doing.
Each financial effect becomes one event with its projection: the journal it would produce, readable before it exists.
Append-only journals, reconciled per domain against operational truth.
Two authorities. A pending journal never blocks a sale. An open queue always blocks a close.
Five small demonstrations that run in your browser, modeled on the rules the real system enforces in its database. Every one of them is a rule in the codebase before it is a sentence on this page.
In the usual ERP this delivery fails with an accounting error and the truck waits. Here the delivery is an operational fact: it confirms, moves stock and gets its number. The accounting event lands in the queue flagged with the exception, for the accountant to fix and post — today or next week.
Rule · Documents never post the ledger. Confirm records operational truth and enqueues the projection; a projection failure blocks the event, never the document.
| Rice 25 kg | 24 × 12.50 | 300.00 |
| Green tea 24 × 100 g · Beverages | 2 × 45.75 | 91.50 |
| Cost of goods, at captured WAC | 391.50 |
Posted journals and stock movements are append-only. The database rejects updates and deletes with a trigger, so no role, script or migration can change history. Corrections are new entries that reference what they correct.
Rule · Posted journals and stock moves are append-only. Corrections are reversal entries, enforced by PostgreSQL triggers, not by policy.
| Account | Debit | Credit |
|---|---|---|
| 5100 · Cost of goods sold | 300.00 | — |
| 1400 · Inventory | — | 300.00 |
Shipping, customs and clearing are allocated across the receipt lines by value, to the cent, with the largest-remainder method. The result is the real unit cost that feeds weighted-average valuation and margins. Move the inputs: the allocation is a live projection, never a stored guess.
Rule · Pre-capture figures are projections: live, one shared function for preview and capture, no “Calculate” button anywhere.
| Item | Qty | Unit | Value | Landed | Landed unit |
|---|---|---|---|---|---|
| Totals | |||||
Each partner holds one signed balance per currency. Nothing is converted at write time. Reporting figures are valuations computed when you look, at a rate the system records and labels. Change a rate: the valuation moves, the balance does not.
Rule · Monetary truth keeps its original currency. A company-currency figure is a labeled valuation, never a stored balance.
| Currency | Balance (stored) | Reads as | Rate → USD | Valuation |
|---|
Drafts carry a temporary id and print only with a DRAFT watermark. At confirmation the server allocates the official number from a durable sequence. The first official print freezes its template, assets and data; every reprint is identical, marked COPY.
Rules · Numbers are allocated at confirm, never by the client. Official print evidence is frozen on first issue.
| Rice 25 kg | 24 × 12.50 | 300.00 |
| Sunflower oil 1.8 L | 12 × 8.25 | 99.00 |
| Green tea 24 × 100 g | 2 × 45.75 | 91.50 |
| Total due | 490.50 |
Every document hands over to the next. And every domain with a financial effect ships three things: an operational truth, an accounting projection, and a reconciliation that proves the two agree.
Orders, deliveries against orders, invoices as a print projection of what was actually delivered, receipts, and returns at the original captured cost.
Orders in any currency, receipts that create the payable, landed costs on the item, payments with a settlement rate that finalizes purchase cost, returns.
Warehouses per branch, independent transfer dispatch and receipt with visible discrepancies, counts and adjustments, weighted average captured on every move.
Cash boxes and bank accounts, receipts and payments, cheques with endorsement, transfers, cash counts and custody. A box can never go negative.
Documents enqueue accounting events; the accountant reviews each projection and posts. Period close is gated on an empty queue, and posted entries never change.
Partner statements per currency, aging, trial balance, financial statements, and the reconciliation reports that keep every domain honest.
That is a rule of the codebase, not a line on a slide.
A materialized store updated inside the operational transaction: stock, balances, cash. Accounting-blind.
Event types on the queue, each with a generator that produces the journal for review.
A report proving ledger control = operational truth − unposted effect, with a drill-down and real drift shown, never hidden.
Add a field to a document and it travels: onto the form, into the list columns, into the search box, the filters and the group-by menu, and onto the printed page. It is configuration, not code, and it can apply to one company or to all of them. Try it — this editor behaves like the real one.
Drag a row to reorder it, or use the arrows. The blue switches place the field on screen — as a list column, in the search box, among the filters, in the group-by menu. The amber one is separate: it puts the field on the printed document.
Rule · No logic in configuration. Fields, layouts, search and print templates are declarative JSON checked against published schemas, never scripts. The core stays reviewable, and an upgrade never overwrites your setup.
The constraints the system is built on, for the people who will have to live with it.
Documents carry no journal reference and no accounting status. The accounting projection is a queued event the accountant posts.
Journals and stock moves never change. UPDATE, DELETE and TRUNCATE are rejected by PostgreSQL triggers, not only by the API.
Reversal entries and versioned amendments: reverse, repost, chain. Never an in-place edit of history.
Partner, cash and stock balances are updated row-locked at confirm, never recomputed from journals, never touched by posting.
numeric(18,3), decimal arithmetic, never floats. One signed balance per company, partner and currency; valuations at a recorded rate.
Allocated at confirm from a durable server-side sequence. Drafts are TMP- ids. Clients never generate numbers.
Role privileges intersected with explicit company and branch scope, clamped by warehouse and cash-account grants. Zero scope means zero access.
Every mutation writes an audit row. Ledger-affecting transitions write it inside the same transaction as the ledger.
First official print freezes projection, template and assets. Reprints are identical, marked COPY. Drafts are watermarked.
Cubes is not a CRM with an invoice module. It is for operators who count goods, handle cash, buy in one currency and sell in another, and run more than one location.
Orders, deliveries, returns and collections across warehouses, with customer statements and aging that agree with the ledger.
Foreign-currency purchase orders, landed costs on the item, settlement rates that finalize purchase cost, vendor balances per currency.
Each branch with its own warehouses, cash boxes, numbering and printing — and one consolidated view at head office.
Several legal entities with separate books and catalogs, shared users with scoped access, and reports that never mix companies.
We do not go live on numbers that do not agree. The opening balance is migrated, reconciled and signed off before the first document is confirmed.
Companies, branches, warehouses, chart of accounts, items, partners and opening balances, imported from your spreadsheets or exports, then reconciled.
Storekeeper, cashier, buyer, accountant, supervisor: each role trained on its own screens and its own approvals. Operations staff never see a journal.
First real documents with our team beside you, then support that answers within the working day.
Straight answers, including the ones with a “no” in them.
No. Every operational effect enqueues exactly one accounting event, and each domain ships a reconciliation report: ledger = operational truth − unposted effect. The unposted part is explicit, so the difference is zero by construction, or a named exception the accountant can see.
Operations continue. Numbers, stock, cash, balances and audit are recorded at confirm. Accounting events wait in the queue. Nothing is posted without review, and the period cannot close until the queue is empty.
Wherever you decide: on cloud servers in the region you choose, or on your own hardware. Backups are encrypted, restores are rehearsed, and every action is in the audit trail.
Arabic and English, on every label, message and print, right-to-left first. Users switch per session.
Yes: custom fields, form and list layouts, validation and default rules, approval workflows and print templates are configuration, scoped per company if you like. What you cannot do is inject scripts — the core stays reviewable.
By company and branch, not by counting every click. Book a call and you will have a written quote after one conversation.
Opening balances, items, partners, price lists and open documents are imported from spreadsheets or exports, then reconciled before go-live. We do not switch on a system whose opening balance does not agree.
Forty-five minutes, live, on a company set up to resemble your business. Bring your accountant and your storekeeper. No slides.
