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Double-Entry Ledger
Chart of accounts mapped to Schedule III. Every transaction posts balanced Dr/Cr entries, enforced in code and by database constraints. Posted entries are immutable — corrections use reversals.
Ind AS · GST-Compliant · Double-Entry Core
Bookkeeping that never lets the numbers lie.
Hisab is a GST-compliant, double-entry accounting and hybrid Point-of-Sale platform for Indian product, service, and hybrid businesses — built ledger-first, so every sale, return, and payment resolves to a balanced journal entry. Web terminal, offline-first Android, and a Cloudflare edge backend.
0Automated tests
0D1 migrations
0Native clients
0%Balanced ledger
CGST + SGST / IGST split
FIFO & Weighted-Average valuation
GSTR-1 / GSTR-3B exports
Credit & Debit Notes
Split & part payments
Offline sync
What it does
One ledger engine, every business model
Product, service, and hybrid workflows all post into the same double-entry core. Modules are front-ends that generate journal entries — they never write balances directly.
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Per-Line GST
GST computed per line, not per invoice, so hybrid bills can mix HSN goods and SAC services. Intra-state splits to CGST + SGST; inter-state to IGST, derived from place of supply.
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Returns & Notes
Sales returns raise credit notes that reverse output GST and restock inventory; purchase returns raise debit notes that reverse input GST and remove stock.
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FIFO Inventory
FIFO and weighted-average valuation (Ind AS 2 — never LIFO). Layer-wise costing produces accurate COGS, with stock updated at goods receipt.
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GSTR Reports
GSTR-1 and GSTR-3B exports, trial balance, and P&L — generated straight from posted journal entries, so the reports and the books can never disagree.
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Split Payments
Settle one invoice across cash, UPI, card, and bank with exact paise-level balancing. Idempotency keys make retries safe — no duplicate transactions.
How it's built
Edge backend, two native clients
A single Cloudflare Worker owns the API, ledger, GST, FIFO, reports, and refunds. Clients stay thin and fast.
Web Terminal
Zero-build single-page till. Opens from a file or a URL, works on a counter machine with a poor connection.
Android · Hisab
Kotlin, Material 3, offline-first. Sales write to Room first; a WorkManager job syncs when connectivity returns.
Cloudflare Worker API
JavaScript ES modules on Wrangler. Ledger, GST, FIFO, GSTR, refunds — all server-side.
ledger.jsgst.jsfifo.jsgstr.jsrefunds.js
Cloudflare D1
SQLite at the edge. 8 reviewed migrations, integer-paise money, 7-day point-in-time restore.
R2 Object Storage
Optional item images, served from the edge.
Correctness first
Where wrong numbers are worse than missing features
Hisab treats accounting integrity as non-negotiable. These invariants hold across every module.
01
Debits equal credits
Enforced in code and the database for every posted entry.
02
Immutable postings
No edits or deletes — corrections post reversal entries only.
03
Integer-paise money
No floating point for money or quantity, anywhere, end to end.
04
Gap-free numbering
Voucher numbers are sequential per financial year, allocated inside the posting transaction.
05
Date-effective rates
A document uses the GST/TDS rate valid on its own date, not today's.
06
ITC reversal
Damage, loss, and free samples auto-post ITC reversal under Section 17(5)(h).
07
Tenant isolation
Every query is scoped by company / GSTIN, with cross-tenant leakage tests.
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Full audit trail
Every edit logs user, timestamp, and before/after values; financial-year locks respected.
Built for the counter
Charges instantly, even with no signal
Every Android sale is written to a local Room database first, then a background sync job runs when connectivity returns — surviving app kill and reboot.
- UI never waits on the network, so charging is instant.
- Each sale carries a device-generated reference UUID used as the server primary key.
- If a response is lost, the retry collides and is reported as a safe duplicate — never a double charge.
- Hard rejections are flagged in red rather than silently marked synced, so no sale ever disappears.
The toolkit
Technology stack
Chosen for correctness, offline resilience, and a free, serverless footprint.
Cloudflare Workers
JavaScript ES modules, Wrangler dev & deploy.
Cloudflare D1
SQLite database at the edge with migrations.
R2 Storage
Object storage for item images.
node:test
394 automated tests across ledger, GST, FIFO, reports.
Hand-written HTML/CSS
No CDN dependency so the till opens with no network.
Vanilla JS
Classic scripts that run from a file:// page.
Thermal & A4 bills
58mm / 80mm roll and A4 invoice formats.
Accessible UI
Large touch targets, keyboard-first entry.
Kotlin + Material 3
Native UI, package com.hisab.pos.
Room
Local-first sales cache and catalog.
WorkManager
Connectivity-constrained background sync.
BigDecimal money
Exact paise arithmetic, never binary floats.
Codemagic CI
Cloud build & signed APK release pipeline.
GitHub Actions
Android test, assemble, and lint verification.
npm + Wrangler
Dependency management and edge deploys.
D1 Time Travel
7-day point-in-time database restore.
A bookkeeping core you can trust the numbers from.
Ledger-first by design, GST-compliant by rule, and offline-ready by default — Hisab brings serious accounting discipline to everyday retail and service billing.