Category trees that match how people buy
Account codes number the world one way. Storekeepers, pharmacists, and fleet mechanics number it another. A usable tree starts with the second.
Field notes
Notes from the ledgers
Practical pieces on reading invoices, naming categories, and sitting with supplier lists — written from the Kutaisi studio, not from a generic advice mill.
Preparing an invoice export for a spend review
A checklist for finance officers in Georgia: columns that save a week, paper files that need a room, and the records we will ask you not to send.
Supplier concentration when three names hold half the year
How to tell a genuine specialist from a spelling triplet, and why a long tail of one-off vendors is not automatically healthier than a tight top five.
Why “miscellaneous” is the dearest heading in a municipal file
A code that feels harmless in the chart of accounts becomes a hiding place for winter hire, bottled water, and guest-house linen — often in the same column.
How to read a twelve-month purchase ledger without drowning
A practical order of attack for finance officers who have the export but not a week to lose: period, duplicates, blank descriptions, then categories.