A bank account and its ledger account
Each bank account is backed by one asset account in the chart. The bank account is what you pay from; the ledger account is where its balance lives on the balance sheet. Keep them one to one — two bank accounts sharing a ledger account, or a ledger account shared with anything else, makes the balance two things added together that neither reconciliation nor the fixed asset register can check.
What an account's card shows
Under All accounts, each account is a card across the page: its name, type and bank details at the top, three balances on the left, the balance day by day in the middle, and what moved on the right.
| On the card | What it is |
|---|---|
| Ledger balance | What your books say the account holds today: every posted entry on its ledger account. |
| Statement balance | The closing balance printed on the last statement you imported, with its date — As at 30 Sep 2026. It reads No statement imported yet until there is one. |
| Difference | The books on the statement's own day, less the statement. Zero shows Balanced. Anything else is what Reconciliation explains: a cheque not yet presented, a line not yet matched. |
| The line | The ledger balance at the end of each day over the period chosen at the top of the card: Last 30 days, Last 90 days, Last 6 months or Last 12 months. It steps, because a balance moves on the day something is recorded. Point at it, or use the arrow keys, to read a day. |
| Money in, Money out, Net change | What came into and went out of the account over the same period. The balance at the start of the period, plus money in, less money out, is the ledger balance. |
| Movements | How many entries moved the account in the period, and the date of the last one. |
A payment entered and deleted inside the period is left out of Money in and Money out together with its reversal, as account statements leave it out.
- Import bank statement opens Import a statement for that account.
- Reconcile opens Reconciliation. The foot of the card says how many statement lines are waiting, or Nothing waiting to reconcile.
- View ledger opens the account's ledger: every movement with its running balance.
- The menu at the top right of the card has Account details, Generate statement and Transfer from this account.
Add a bank account
- Open Banking › Bank Accounts and press Add account.
- Enter the Name (for example Main current account) and the Bank.
- Choose the Type: Bank, Cash or Card. Add the Account number, IBAN and SWIFT / BIC.
- Enter the Opening balance and the Opening date it applied on.
- Under Ledger account, choose Use existing and pick an asset account, or Create new and give an Account code and Ledger name — a current-asset account is created and linked in the same save.
- Press Add.
Import a statement
- On the account's card, press Import bank statement to open Import a statement.
- Choose the CSV file exported from your bank.
- Choose the Format — the column mapping saved for this account. The first time, set one up (below).
- Enter the Opening balance and Closing balance exactly as printed on the statement. They are how the product tells whether the file itself is complete.
- Press Import. The result says how many lines were new, how many were already there, and how many were skipped.
Transfers between your accounts (contra entries)
A transfer moves money from one of your bank, cash or card accounts to another: cash taken from the bank for petty cash, cash deposited into the bank, money between two banks, the company card paid off. Bookkeepers call it a contra entry. It is not income or an expense, has no customer or supplier, and does not change the profit.
- On Banking › Bank Accounts, press Transfer money — or Transfer from this account in the menu at the top right of an account's card.
- Choose Transfer from (the account the money left) and the Date.
- Under Transfer to, choose the receiving Account and the Amount arrived. To send to several of your accounts at once, press Add another receiving account — a compound transfer.
- If the bank kept a fee, press The bank kept a fee and give the Expense account (Bank Charges is filled in when you have it), the Fee before VAT and its VAT.
- Check the summary — what Arrives, the Charges, and what Leaves the paying account — and open What this posts to see the journal.
- Add the Method, the bank's Reference, a Memo and the bank's confirmation as Evidence, and press Record transfer. It is numbered TRF-….
It posts: debit each receiving account by what arrived, debit Bank Charges and Input VAT for a fee, and credit the paying account by everything that left it. Both sides are cash, so the cash flow statement shows no movement for the transfer itself — only the fee, as an operating cost.
Revising and deleting a transfer: the revision log
The list is newest first; search by number, reference, memo or amount, and sort by date, amount or number.
The transfers list (below the accounts here, and on Receipts & Payments › Transfers between accounts) shows each transfer with its status: Recorded, Revision 3 when it has been revised, or Deleted. View opens it with its Revision log and Evidence.
- Press Revise. The transfer opens as it stands, with the next revision number.
- Change what was wrong and give a Reason for this revision.
- Press Save revision. The number stays the same.
| What you changed | What happens |
|---|---|
| Only the Method, Reference or Memo | A new revision is recorded and nothing posts: the journal did not change |
| The date, an account, an amount, a charge or a line's description | The journal is reversed and the corrected one posted, in the same save |
Bank statement lines matched to the transfer stay matched where that account's amount did not change (correcting the charges account, say), and are released to be matched again where it did. The revision says how many.
Copy enters a transfer again: a new one opens with the same accounts, amounts and charges, dated today, and is numbered when you record it. An account that can no longer take a transfer is left blank for you to choose. It needs only Record payments.
Delete asks for a reason, reverses the journal and keeps the transfer, marked Deleted, with its number in the series. Every revision and the delete are in the transfer's Revision log — who, when, why, each field before and after, and which journals were reversed and posted — and in Reports › Modification Register.
Set up a bank's format (once per account)
Every bank lays out its CSV differently. A format tells Accmerio which column is the date, which is the description and which is the money. Until an account has one, the Format box says This account has no format yet and import stays off.
- In Import a statement, choose the CSV file first — it is the sample the format is built from.
- Press Set up the format (or New format beside Format, for a second one).
- Under What is in the file, check the first rows. If the headings shown are not the column names — an account number or a statement title instead — change Rows above the column headings and press Read again.
- Under Which column is which, check the suggested Date and Description columns.
- Under How the bank writes the money, choose One amount column (money out written as a minus) or Separate money in and money out columns, and check the column or columns chosen.
- Optionally choose Reference and Running balance. Check How dates are written against the file's first date shown beneath it.
- Press Check what would import. The first lines appear with Money in and Money out. Compare a deposit and a payment with your statement.
- If deposits show as money out, tick Amounts are the wrong way round and check again.
- Give the format a name under Name this format and press Save format. You are back on Import a statement with the new format chosen.