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Double-Entry Accounting

Double-Entry Accounting Software for Canadian Businesses

Every transaction automatically creates matching debit and credit entries — keeping your books balanced and CRA-ready without manual journal entries.

What is Double-Entry Accounting?

The gold standard of bookkeeping — used by businesses worldwide to maintain accurate, verifiable financial records

Every transaction is recorded in two accounts — one debited and one credited — so the books always balance. If you receive a $1,000 payment, your bank account increases (debit) and your revenue increases (credit) by the same amount.

Why does this matter? Double-entry accounting prevents errors, creates a complete audit trail, and ensures your financial statements are always accurate. If debits do not equal credits, you know something is wrong before it becomes a tax filing problem.

How iBill automates it: You do not need to understand debits and credits. iBill automatically posts balanced journal entries every time you record a payment, log an expense, issue a refund, or depreciate an asset. The system handles the accounting — you focus on your business.

The CRA expects accurate books from GST/HST registrants and incorporated businesses. Double-entry accounting gives you the verifiable records needed for compliance, and iBill makes it effortless.

Example: $1,130 Payment Received
($1,000 revenue + $130 HST collected)
Bank Account (1200) DR $1,130
Revenue (4000) CR $1,000
HST Payable (2110) CR $130
DR $1,130 = CR $1,130
Books are balanced automatically

How iBill Automates Double-Entry

Every financial event triggers balanced journal entries — no manual posting required

Payment Recorded

Client Pays Invoice

Cash received is recorded with tax automatically split into the correct liability accounts.

Expense Recorded

Business Purchase Made

Expense categorized with input tax credits (ITCs) separated for CRA reporting.

Refund Issued

Payment Reversed

Proportional reversal of revenue and tax — matches the original entry exactly.

Advance Payment

Payment Before Invoice

Cash received is held in unearned revenue until the invoice is created.

CCA Depreciation

Annual Asset Depreciation

Capital cost allowance calculated per CRA rules and posted to the general ledger.

Your Books, Always Balanced

Double-entry accounting that runs itself. Every transaction auto-posts balanced journal entries.

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Trusted by Canadian Businesses — 1,200+ signups

Key Capabilities

Everything you need for proper double-entry accounting — built into iBill and fully automated

Automated Journal Entries

Every payment, expense, and refund automatically creates balanced debit/credit entries in your general ledger. No manual posting, no errors, no forgotten transactions.

General Ledger

Complete transaction history with drill-down into individual journal entries. Filter by date, account, or transaction type to find exactly what you need.

Trial Balance

Real-time verification that debits equal credits across all accounts. If something is off, you will know immediately — not at year-end when it is too late.

Bank Reconciliation

Match your general ledger entries against bank statements. Auto-categorize recurring transactions and flag discrepancies before they become problems.

Multi-Account Tracking

Full chart of accounts covering Assets, Liabilities, Equity, Revenue, and Expenses. Pre-configured for Canadian businesses with GST/HST accounts built in.

Audit Trail

Sequential entry numbers, timestamps, and transaction references on every journal entry. Complete history that satisfies CRA record-keeping requirements.

Who Needs Double-Entry Accounting?

Whether you are just starting out or scaling up, double-entry keeps your finances organized and CRA-ready

Incorporated Businesses

Corporate accounting requires proper double-entry bookkeeping. iBill gives you a full general ledger with balanced journal entries for every transaction — ready for your accountant at year-end.

GST/HST Registrants

Track tax collected versus input tax credits accurately. Double-entry ensures your HST payable account always reflects exactly what you owe the CRA — no guesswork at filing time.

Businesses with Assets

Capital cost allowance (CCA) depreciation needs proper GL tracking. iBill records asset acquisitions, annual depreciation, and disposals with correct journal entries for each CRA class.

Growing Businesses

Scale from simple invoicing to full accounting seamlessly. iBill grows with you — start with basic invoicing and the double-entry system tracks everything behind the scenes from day one.

Double-Entry Accounting FAQs

Is double-entry accounting required in Canada?
Double-entry accounting is not legally required for all Canadian businesses, but the CRA expects accurate books. Incorporated businesses and GST/HST registrants benefit greatly from double-entry because it creates a verifiable audit trail. iBill makes it automatic — no accounting knowledge required.
Does iBill create journal entries automatically?
Yes, every payment, expense, refund, and asset transaction automatically generates matching debit and credit entries in your general ledger. No manual data entry needed — iBill posts balanced journal entries the moment a financial event occurs.
Can I see my trial balance in real time?
Yes, iBill generates a real-time trial balance from your general ledger. Debits always equal credits, verified automatically. You can view your trial balance at any time from the Accounting Dashboard.
How does double-entry work with GST/HST?
When you record a payment, iBill automatically splits the tax portion — GST/HST goes to the tax payable account, revenue to the revenue account, and cash to your bank account. This ensures your tax obligations are always tracked accurately for CRA reporting.

Ready to automate your accounting with double-entry bookkeeping?

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Start Managing Your Books with Confidence

Trusted by Canadian businesses using iBill's double-entry accounting.

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Unlimited Invoices • CRA-Ready