Business Library

Welcome to the Shell LiveWIRE Business Library! Are you just starting up? Thinking of scaling? Choose a Business Stage from the menu below to find information appropriate to your current situation. Alternatively, you can use the search tool to look for specific topics.

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Everyone in business plans to make a profit, but how do you know if you are making a profit?

The Cash Book

The cash book is where you record all movements of cash, that is, all payments by the business and all receipts to the business.

The Purchase Ledger

Purchase ledgers are used to record all suppliers' invoices; to show those which are still unpaid; and to allow VAT to be accounted for.

The Sales Ledger

A sales ledger is used to record, the sales for a month, how much cash was received when the cash was received; and what is currently owed to the business.