Two-step payment posting

Two-step payment posting is Numezis's default accounting mode for both customer invoices and supplier bills. It produces the same ledger quality as Odoo / SAP / NetSuite, and it's what your fiduciary expects when they review your books.

The problem with one-step posting

In direct mode, a paid invoice produces a single journal entry that mixes the obligation (revenue / payable) with the cash movement (bank). That's fast, but it has three drawbacks:

• The exact date and method of payment are lost.
• Partial payments can't be modeled cleanly.
• Bank reconciliation requires a separate clearing logic on top.

How two-step works

When a supplier bill is approved:

DR  Purchases (e.g. 6010 - Cost of materials)        +1000.00
CR  Outstanding payables transit (e.g. 2099)         -1000.00

The supplier is owed money. The cash hasn't moved yet.

When the bill is paid (via bank feed or manual):

DR  Outstanding payables transit (e.g. 2099)         +1000.00
CR  Bank (e.g. 1020 - Bank UBS)                      -1000.00

The cash leaves the bank. The transit account zeroes out per bill, so your trial balance always tells you "who do I still owe?".

Sales invoices work symmetrically:

On issue:    DR Accounts receivable transit / CR Revenue
On payment:  DR Bank / CR Accounts receivable transit

When to use direct mode instead

Direct mode is still available as an opt-out for two specific cases:

• Cash-only businesses (small retail, market stalls) — payment and invoice happen simultaneously, no transit window.
• Instant-payment-only flows (Twint at point-of-sale) — same story.

For these, Settings → Accounting → Payment posting → Direct removes the transit step. Note: cash payments always use direct mode regardless of this setting.

Why the transit account is configurable

Different chart-of-accounts conventions use different transit codes (2099 in CH, 2980 in some FER variants, 41100 in some custom plans). Numezis lets you map the transit account per company in Settings → Accounting → Chart of accounts → Transit accounts.