# Acctbot — Full Technical & Accounting Documentation (llms-full.txt)

> Comprehensive reference documentation, accounting reconciliation formulas, data schemas, and security architecture specifications for Acctbot.

## 1. System Overview & Core Architecture

Acctbot is an institutional automation layer designed for CPA firms, bookkeeping practices, fractional CFOs, and multi-entity businesses. It bridges the gap between unstructured client documents (bank statements, vendor receipts, processor summaries) and structured general ledger accounting systems (QuickBooks Online, Xero, NetSuite).

### Zero-Data-Custody Architecture
- **In-Browser Execution**: All web-based document processing algorithms execute client-side inside the user's browser memory using WebAssembly, PDF.js, PDF-Lib, and JSZip.
- **Private Cloud Execution**: Custom enterprise pipelines run within the firm's private Microsoft 365, Google Workspace, or cloud environment.
- **Zero Third-Party Model Training**: Client tax identification numbers, banking credentials, customer records, and financial statements are never transmitted to public LLM APIs or utilized for model training.
- **Stateless Operation**: No persistent remote database retains client transactions or uploaded documents.

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## 2. Mathematical Reconciliation & Settlement Formulas

### A. Bank Statement Math Reconciliation Gate
Every bank statement processed through Acctbot must satisfy the fundamental cash accounting identity:

$$\text{Ending Balance} = \text{Beginning Balance} + \sum \text{Deposits} - \sum \text{Withdrawals}$$

Acctbot utilizes integer-cent arithmetic (working in whole cents rather than floating-point decimals) to guarantee exact balance down to \$0.00:

$$\text{Variance} = |\text{Calculated Ending Balance} - \text{Stated Ending Balance}|$$

If $\text{Variance} > \$0.00$, the file is halted at the Reconciliation Gate, identifying missing transactions, split lines, or optical character recognition artifacts before exporting to the general ledger.

### B. E-Commerce Lump-Sum Payout Decomposition (GAAP ASC 606)
Under GAAP ASC 606 (Revenue from Contracts with Customers), companies must recognize gross revenue from sales rather than the net cash received after merchant fees.

For an e-commerce payout batch from Stripe, Shopify Payments, or Amazon Seller:

$$\text{Net Bank Deposit} = \text{Gross Product Sales} + \text{Sales Tax Collected} - \text{Merchant Processing Fees} - \text{Customer Refunds} - \text{Reserve Holdbacks}$$

Acctbot generates a 4-line balanced double-entry journal entry:
1. **Debit**: Cash in Bank (Net Deposit Amount)
2. **Debit**: Merchant Processing Fee Expense (Tax-deductible expense under IRS rules)
3. **Debit**: Sales Returns & Allowances (Customer refunds)
4. **Credit**: Gross E-Commerce Sales Revenue (ASC 606 top-line revenue)
5. **Credit**: Sales Tax Payable (State & local nexus tax liability)

Balanced verification condition:
$$\sum \text{Debits} = \sum \text{Credits}$$

### C. Multi-Invoice PDF Boundary Detection Heuristics
When splitting multi-invoice PDF scans (e.g., 30–50 stacked accounts payable bills), Acctbot evaluates 5 structural signals to determine page boundaries:
1. **Keyword Reset Signal**: Presence of words such as "Invoice", "Bill To", "Tax Invoice", "Remit To" at the header zone ($y < 0.25$).
2. **Vendor Entity Transition**: Change in extracted company name, EIN, address, or header logo.
3. **Page Number Ratio**: Detection of "Page 1 of N" markers.
4. **Balance Due Anchor**: Position of "Total Due", "Amount Payable", or "Balance Due" markers at the footer zone.
5. **Cross-Page Date Continuity**: Variance in transaction or invoice dates exceeding 30 days.

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## 3. Product Packages & Capabilities Breakdown

### Package 1: One-Click Automated Reconciliation ($247 one-time + $75/mo maintenance)
- **One-Click Automated Reconciliation**: Full bank, credit card, and clearing account reconciliation with integer-cent $0.00 variance guarantee.
- **Payroll Reconciliation Automated One-Click**: Automated cross-checking of gross-to-net payroll journal summaries, payroll tax liabilities, and bank clearing debits.
- **Spreadsheet Cleaner & Excel Data Cleaner**: Automatic deduplication, date normalization (ISO YYYY-MM-DD), negative sign inversion correction, and column alignment.
- **Custom Scripts for Google Sheets & Excel**: Custom VBA macros, Google Apps Script pipelines, and automated formula bridges.
- **Deterministic Vendor Aliasing & GL Export**: Maps messy bank feeds (e.g. "SQ *COFFEE", "AMZN MKTP") to exact vendor records and GL Chart of Accounts.

### Package 2: Multi-Loop Automated Workflow ($497 one-time + $100/mo maintenance)
- **Multi-Source Drive & Email Ingestion**: Automated ingestion loop pulling PDFs, CSVs, and scans from Google Drive, Microsoft OneDrive, Dropbox, and designated firm email inboxes.
- **Multi-Loop Reviewer Gate**: Ingests incoming files, parses headers and line items, cross-checks categorization rules, and routes low-confidence items to the firm's reviewer dashboard.
- **Direct QBO & Xero Autopilot Sync**: Pushes approved draft bills, matching rules, and automated journal entries directly to QuickBooks Online or Xero via OAuth 2.0.
- **Automated Missing-Document Chaser**: Automated communication loop that alerts and follows up with clients when receipts, bills, or tax forms are missing.

### Package 3: Financial System & Dashboard (Custom, $3,500+ quoted after discovery)
- **Executive BI & Financial Dashboards**: Real-time 13-week rolling cash flow runway models, accounts receivable/payable aging, and practice margin analytics.
- **Multi-Entity Consolidation Engines**: Automatic intercompany transfer pairing, intercompany elimination entries, and consolidated multi-entity P&L/Balance Sheets.
- **Custom Python, API & ERP Pipelines**: Connects internal ERPs, Stripe, payment processors, inventory systems, and proprietary databases directly to the general ledger.
- **Dedicated Solutions Architect**: Architecture blueprint, custom deployment, and ongoing SLA maintenance review.

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## 4. Software Compatibility Matrix

| Platform / Tool | Integration Mode | Supported Operations |
|-----------------|------------------|----------------------|
| **QuickBooks Online** | Direct API / Batch CSV | Bank Feed CSV, Batch Bills, Journal Entries, Chart of Accounts Sync |
| **Xero** | Direct API / Manual Journal CSV | Statement Imports, AP Invoices, Manual Journal CSVs |
| **Microsoft Excel 365** | OpenXML / VBA / Apps Script | GL Schedules, Pivot Models, Data Normalization Pipelines |
| **Google Workspace** | Google Apps Script / Drive API | Automated Folder Watchers, Sheet Reconcilers, Document OCR |
| **Stripe** | Payout Settlement Parser | Gross Sales, Fee Deductions, Refund Splits, Tax Reserves |
| **Shopify** | Settlement Summary Parser | Order Revenue, Payment Processing Fees, State Nexus Tax |
| **Amazon Seller** | Disbursement Parser | Gross Product Sales, FBA Fulfillment Fees, Seller Storage Fees |

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## 5. Contact & Support Endpoints

- **Web Intake**: https://acctbot.netlify.app/#contact
- **Sitemap**: https://acctbot.netlify.app/sitemap.xml
- **Robots Policy**: https://acctbot.netlify.app/robots.txt
- **LLM Summary**: https://acctbot.netlify.app/llms.txt