# MW SysArc Accounting Tools

> Local-first accounting calculators, a seeded full-year bookkeeping simulator and an Accounting from Zero learning path covering bookkeeping, statements, assets, cash and analysis.

All calculations on these pages run locally in the visitor's browser. Calculation inputs are not uploaded or stored.

## Tools

- [Contract Asset Roll-Forward Calculator](https://accounting.mwsysarc.com/contract-asset-rollforward): Reconcile opening contract assets with revenue recognised ahead of billing and amounts transferred to receivables.
- [Accounts Receivable Roll-Forward Calculator](https://accounting.mwsysarc.com/accounts-receivable-rollforward): Reconcile gross receivables using opening balance, credit sales, collections, write-offs and adjustments.
- [Accounts Payable Roll-Forward Calculator](https://accounting.mwsysarc.com/accounts-payable-rollforward): Reconcile accounts payable from opening balance, credit purchases, supplier payments and adjustments.
- [Sales Tax Payable Roll-Forward Calculator](https://accounting.mwsysarc.com/sales-tax-payable-rollforward): Reconcile sales tax collected, eligible input tax credits and remittances.
- [Payroll Liability Roll-Forward Calculator](https://accounting.mwsysarc.com/payroll-liability-rollforward): Reconcile payroll liabilities from opening balance, employee withholdings, employer charges and remittances.
- [Loan Payable Roll-Forward Calculator](https://accounting.mwsysarc.com/loan-payable-rollforward): Reconcile loan principal from opening balance, new borrowing, principal repayments and non-cash adjustments.
- [Bond Carrying Value Roll-Forward Calculator](https://accounting.mwsysarc.com/bond-carrying-value-rollforward): Reconcile a bond liability using opening carrying value, effective interest, cash coupon and repayments.
- [Deferred Tax Balance Roll-Forward Calculator](https://accounting.mwsysarc.com/deferred-tax-rollforward): Reconcile a net deferred tax balance using opening amount, profit-or-loss movement and equity movement.
- [Current Tax Payable Roll-Forward Calculator](https://accounting.mwsysarc.com/current-tax-payable-rollforward): Reconcile current income tax payable from opening balance, current tax expense, payments and credits.
- [Capital Contributions Roll-Forward Calculator](https://accounting.mwsysarc.com/capital-contributions-rollforward): Reconcile contributed capital from opening balance, new issues, issue costs and capital reductions.
- [Dividends Payable Roll-Forward Calculator](https://accounting.mwsysarc.com/dividends-payable-rollforward): Reconcile declared but unpaid dividends from opening balance, new declarations and cash payments.
- [Customer Deposit Liability Roll-Forward Calculator](https://accounting.mwsysarc.com/customer-deposit-liability-rollforward): Reconcile refundable customer deposits from opening liability, receipts, refunds and amounts applied.
- [Revenue Recognition Roll-Forward Calculator](https://accounting.mwsysarc.com/revenue-recognition-rollforward): Reconcile opening contract revenue, additions, recognised revenue and closing unrecognised balance.
- [Deferred Revenue Roll-Forward Calculator](https://accounting.mwsysarc.com/deferred-revenue-rollforward): Calculate closing deferred revenue from opening liability, customer billings and revenue earned.
- [Inventory Roll-Forward Calculator](https://accounting.mwsysarc.com/inventory-rollforward): Reconcile opening inventory, purchases, cost of goods sold and inventory adjustments.
- [Fixed Asset Roll-Forward Calculator](https://accounting.mwsysarc.com/fixed-asset-rollforward): Reconcile opening net fixed assets with additions, disposals and depreciation.
- [Lease Liability Roll-Forward Calculator](https://accounting.mwsysarc.com/lease-liability-rollforward): Reconcile a lease liability from opening balance, interest, new leases and principal payments.
- [Doubtful Accounts Allowance Roll-Forward Calculator](https://accounting.mwsysarc.com/doubtful-accounts-allowance-rollforward): Reconcile the allowance for credit losses using provisions, write-offs and recoveries.
- [Accrued Expense Roll-Forward Calculator](https://accounting.mwsysarc.com/accrued-expense-rollforward): Reconcile accrued expenses from opening accrual, new expense recognised and cash settlements.
- [Prepaid Expense Roll-Forward Calculator](https://accounting.mwsysarc.com/prepaid-expense-rollforward): Reconcile prepaid expenses from opening asset, new prepayments and expense amortisation.
- [Retained Earnings Roll-Forward Calculator](https://accounting.mwsysarc.com/retained-earnings-rollforward): Reconcile opening retained earnings with profit, dividends and prior-period adjustments.
- [Work in Process Roll-Forward Calculator](https://accounting.mwsysarc.com/work-in-process-rollforward): Reconcile work-in-process inventory from opening balance, production costs and completed goods transferred out.
- [Job Cost Variance Calculator](https://accounting.mwsysarc.com/job-cost-variance): Compare actual job cost with estimated cost and calculate the effect on expected gross profit.
- [Warranty Liability Roll-Forward Calculator](https://accounting.mwsysarc.com/warranty-liability-rollforward): Reconcile an estimated warranty liability from opening reserve, new provision and claims settled.
- [Double-Declining Balance Depreciation Calculator](https://accounting.mwsysarc.com/double-declining-balance-depreciation): Calculate accelerated depreciation for a selected year using twice the straight-line rate.
- [Sum-of-the-Years'-Digits Depreciation Calculator](https://accounting.mwsysarc.com/sum-of-years-digits-depreciation): Calculate accelerated depreciation using the remaining-life fraction of the years' digit sum.
- [Units of Production Depreciation Calculator](https://accounting.mwsysarc.com/units-of-production-depreciation): Allocate depreciation according to the asset output consumed during a period.
- [Intangible Asset Amortization Calculator](https://accounting.mwsysarc.com/intangible-asset-amortization): Calculate straight-line amortisation for a finite-lived intangible asset.
- [Natural Resource Depletion Calculator](https://accounting.mwsysarc.com/natural-resource-depletion): Allocate a natural resource's depletable cost to units extracted during a period.
- [Gross Profit Method Inventory Estimate Calculator](https://accounting.mwsysarc.com/gross-profit-method-inventory-estimate): Estimate ending inventory from goods available, sales and an expected gross-margin rate.
- [Retail Inventory Method Calculator](https://accounting.mwsysarc.com/retail-inventory-method): Estimate ending inventory at cost using a cost-to-retail ratio.
- [Receivables Factoring Cost Calculator](https://accounting.mwsysarc.com/receivables-factoring-cost): Calculate cash proceeds and effective short-term cost when receivables are sold to a factor.
- [Early Payment Discount Annualized Cost Calculator](https://accounting.mwsysarc.com/early-payment-discount-annualized-cost): Annualise the financing cost of declining a supplier early-payment discount.
- [Accrued Interest Adjustment Calculator](https://accounting.mwsysarc.com/accrued-interest-adjustment): Calculate interest expense and payable accrued since the previous payment date.
- [Straight-Line Bond Premium Amortization Calculator](https://accounting.mwsysarc.com/bond-premium-amortization-straight-line): Allocate a bond issue premium evenly across interest periods.
- [Straight-Line Bond Discount Amortization Calculator](https://accounting.mwsysarc.com/bond-discount-amortization-straight-line): Allocate a bond issue discount evenly across interest periods.
- [Treasury Stock Cost Method Calculator](https://accounting.mwsysarc.com/treasury-stock-cost-method): Calculate treasury-stock cost, reissue proceeds and the equity difference under the cost method.
- [Preferred Dividends in Arrears Calculator](https://accounting.mwsysarc.com/preferred-dividends-in-arrears): Calculate cumulative preferred dividends unpaid and the amount available to common shareholders.
- [Basic Earnings per Share Calculator](https://accounting.mwsysarc.com/basic-earnings-per-share): Calculate income available to each weighted-average ordinary share.
- [Book Value per Share Calculator](https://accounting.mwsysarc.com/book-value-per-share): Calculate ordinary shareholders' recorded equity per outstanding ordinary share.
- [Bank Reconciliation Calculator](https://accounting.mwsysarc.com/bank-reconciliation-calculator): Reconcile book and bank cash balances after timing differences, fees and interest.
- [Allowance for Doubtful Accounts Calculator](https://accounting.mwsysarc.com/allowance-for-doubtful-accounts): Estimate the required receivables allowance and period-end bad-debt adjustment.
- [Bad-Debt Write-Off Impact Calculator](https://accounting.mwsysarc.com/bad-debt-write-off-impact): Show how an allowance-method write-off changes gross receivables and the allowance.
- [Accrued Expense Adjustment Calculator](https://accounting.mwsysarc.com/accrued-expense-adjustment): Calculate the adjusting expense and liability for costs incurred but not yet recorded.
- [Prepaid Expense Amortisation Calculator](https://accounting.mwsysarc.com/prepaid-expense-amortisation): Allocate a prepaid cost across coverage months and calculate its remaining asset balance.
- [Deferred Revenue Recognition Calculator](https://accounting.mwsysarc.com/deferred-revenue-recognition): Recognise revenue in proportion to delivered obligations and calculate the remaining liability.
- [Inventory Shrinkage Calculator](https://accounting.mwsysarc.com/inventory-shrinkage-calculator): Measure missing inventory units, write-down value and shrinkage percentage.
- [Times Interest Earned Ratio Calculator](https://accounting.mwsysarc.com/times-interest-earned-ratio): Measure how many times operating profit covers annual interest expense.
- [Accrued Revenue Adjustment Calculator](https://accounting.mwsysarc.com/accrued-revenue-adjustment): Calculate revenue earned but not yet billed and the resulting receivable.
- [Payroll Accrual Calculator](https://accounting.mwsysarc.com/payroll-accrual-calculator): Accrue unpaid wages and employer payroll costs at a reporting date.
- [Warranty Provision Calculator](https://accounting.mwsysarc.com/warranty-provision-calculator): Estimate expected warranty expense and the closing provision balance.
- [Lower of Cost and Net Realisable Value Calculator](https://accounting.mwsysarc.com/lower-of-cost-and-net-realisable-value): Compare inventory cost with net realisable value and calculate any write-down.
- [Asset Disposal Gain or Loss Calculator](https://accounting.mwsysarc.com/asset-disposal-gain-or-loss): Calculate an asset's carrying amount and the gain or loss on disposal.
- [Asset Impairment Loss Calculator](https://accounting.mwsysarc.com/asset-impairment-loss-calculator): Compare carrying amount with recoverable amount and estimate an impairment loss.
- [Straight-Line Lease Expense Calculator](https://accounting.mwsysarc.com/straight-line-lease-expense): Allocate total fixed lease payments evenly across the lease term.
- [Cash Over and Short Calculator](https://accounting.mwsysarc.com/cash-over-and-short-calculator): Compare counted cash with the expected register balance.
- [Receivables Ageing Allowance Calculator](https://accounting.mwsysarc.com/receivables-ageing-allowance): Estimate expected credit losses across current, overdue and seriously overdue receivables.
- [Gross Margin Reconciliation Calculator](https://accounting.mwsysarc.com/gross-margin-reconciliation): Bridge expected gross profit to actual gross profit using sales and cost variances.
- [Closing Entry Equity Calculator](https://accounting.mwsysarc.com/closing-entry-equity-calculator): Calculate the equity balance after closing revenue, expenses and distributions.
- [Audit Sampling Error Projection Calculator](https://accounting.mwsysarc.com/audit-sampling-error-projection): Project detected monetary error from an audit sample to the sampled population.
- [Accounting Equation Calculator](https://accounting.mwsysarc.com/accounting-equation): Check whether assets equal liabilities plus equity and calculate the balancing difference.
- [Journal Entry Balance Checker](https://accounting.mwsysarc.com/journal-entry-balance): Check whether the total debits and credits in a journal entry are equal.
- [Trial Balance Checker](https://accounting.mwsysarc.com/trial-balance-check): Compare total debit balances with total credit balances before preparing statements.
- [Gross Profit Calculator](https://accounting.mwsysarc.com/gross-profit): Calculate gross profit and gross margin from revenue and cost of goods sold.
- [Operating Profit Calculator](https://accounting.mwsysarc.com/operating-profit): Calculate operating profit after cost of goods sold and operating expenses.
- [Net Income Calculator](https://accounting.mwsysarc.com/net-income): Build a compact income statement from revenue, costs, other items, interest and tax.
- [Retained Earnings Calculator](https://accounting.mwsysarc.com/retained-earnings): Reconcile opening retained earnings with net income and dividends for the period.
- [Balance Sheet Checker](https://accounting.mwsysarc.com/balance-sheet-check): Test whether a prepared balance sheet satisfies the accounting equation.
- [Cash Flow Statement Summary Calculator](https://accounting.mwsysarc.com/cash-flow-summary): Reconcile operating, investing and financing cash flows with opening and closing cash.
- [Net Working Capital Calculator](https://accounting.mwsysarc.com/working-capital): Calculate the short-term balance between current assets and current liabilities.
- [Cost of Goods Sold Calculator](https://accounting.mwsysarc.com/cost-of-goods-sold): Reconcile beginning inventory, purchases and ending inventory to calculate COGS.
- [Straight-Line Depreciation Calculator](https://accounting.mwsysarc.com/straight-line-depreciation): Allocate an asset's depreciable amount evenly over its useful life.
- [Declining-Balance Depreciation Calculator](https://accounting.mwsysarc.com/declining-balance-depreciation): Apply a depreciation rate to an asset's opening carrying amount.
- [Accounts Receivable Turnover Calculator](https://accounting.mwsysarc.com/accounts-receivable-turnover): Measure how often average trade receivables are collected during a period.
- [Accounts Payable Turnover Calculator](https://accounting.mwsysarc.com/accounts-payable-turnover): Measure how often average trade payables are paid during a period.
- [Days Sales Outstanding Calculator](https://accounting.mwsysarc.com/days-sales-outstanding): Estimate the average number of days represented by ending receivables.
- [Debt-to-Equity Ratio Calculator](https://accounting.mwsysarc.com/debt-to-equity-ratio): Compare total interest-bearing debt or liabilities with shareholders' equity.
- [Return on Assets and Equity Calculator](https://accounting.mwsysarc.com/return-on-assets-and-equity): Compare net income with average assets and average shareholders' equity.
- [EBITDA Calculator](https://accounting.mwsysarc.com/ebitda-calculator): Reconcile net income to earnings before interest, taxes, depreciation and amortisation.
- [EBIT Calculator](https://accounting.mwsysarc.com/ebit-calculator): Calculate earnings before interest and tax from revenue and operating expenses.
- [Operating Margin Calculator](https://accounting.mwsysarc.com/operating-margin-calculator): Measure operating profit as a percentage of revenue.
- [FIFO Inventory Calculator](https://accounting.mwsysarc.com/fifo-inventory-calculator): Calculate cost of goods sold and ending inventory for two purchase layers using first-in, first-out.
- [LIFO Inventory Calculator](https://accounting.mwsysarc.com/lifo-inventory-calculator): Calculate cost of goods sold and ending inventory for two purchase layers using last-in, first-out.
- [Weighted-Average Inventory Calculator](https://accounting.mwsysarc.com/weighted-average-inventory-calculator): Calculate weighted-average unit cost, cost of goods sold and ending inventory for two purchase layers.
- [Days in Inventory Calculator](https://accounting.mwsysarc.com/days-in-inventory-calculator): Estimate how many days of cost of goods sold are represented by average inventory.
- [Accounting Year Bookkeeping Simulator](https://accounting.mwsysarc.com/accounting-year-simulator): Generate a reproducible quarter, half-year or full year of industry-specific source documents, journal answers and a balanced trial balance. Everything runs locally.
- [Bakery Accounting Month Challenge](https://accounting.mwsysarc.com/bakery-month-challenge): Close one realistic month for a family bakery: prepare journals, reconcile the bank, build statements and generate a local competency report.

## Publisher

MW SysArc — https://mwsysarc.com