How Numerus keeps the trial balance, P&L, balance sheet and cash flow tied to the same transactions — continuously, not once a month under deadline.
Most multi-outlet F&B finance teams run the trial balance, P&L, balance sheet and cash flow as four separate exercises — each a different pull, on a different timeline, by a different person.
Each statement is assembled from its own data pull — so they only ever meet at close.
The numbers are reconciled once a month, under deadline, instead of tying out all the time.
A real error can sit for weeks inside four figures that each look plausible on their own.
Numerus is a continuously reconciled ledger built for multi-outlet F&B — one system of record where every statement ties to the same transactions, all the time.
Every statement is a view of the same transactions — so they can't drift apart between closes.
Same transaction set. Trial balance, P&L, balance sheet and cash flow all generate from one underlying set of transactions.
Sub-ledgers feed the core. AR, AP, Inventory and Bank feed the same core ledger — no separate reconciliation step between them.
Ties out to the cent, continuously. Every account reconciles all the time — not only when someone forces it to agree at month-end.
Numerus classifies the way restaurant finance actually reads a P&L — not a generic chart of accounts.
COGS per USAR practice. Food, beverage and packaging only — not blended with labor or operating expense.
Labor and opex on their own lines. Direct labor and controllable opex are tracked as distinct lines, not lumped in.
Gross profit done right. Revenue minus COGS — not revenue minus everything.
Pending items stay visible and resolvable, and the close stops being a scramble.
A visible clearing account. Freight-in variances, inventory count adjustments and vendor rebates live in a visible clearing account — not buried inside a head.
Auto-allocation, fully audited. A configurable policy resolves pending items so nothing sits indefinitely; every reclassification carries a full audit trail.
Flagged live, rolled up continuously. Anomalies surface as they happen; store, region and network rollups are always current — no waiting for every location to report in.
Numerus sits under your existing chart of accounts — it doesn't replace it.
The two aren't actually in tension once the ledger reconciles continuously instead of being assembled once a month under deadline. Numerus shifts the finance team from reconciling the past to reviewing exceptions and analysing what's ahead.