A bookkeeping practice sells a monthly fee and delivers an unknown number of hours. The fee was agreed when the client had one location and four hundred transactions a month; they now have three locations and two thousand. The fee has not moved, and nothing in the practice records the drift. LedgerDesk US turns a fixed fee into an effective hourly rate.

Budget the hours, then measure them

Each engagement records the hours it was budgeted for, and time entries accumulate against it.

Hours variance is the number that matters, and it is the one a practice on fixed fees almost never has.

Two rates per person

Every staff member carries an hourly cost and a billable rate, so an owner's review hour and a bookkeeper's reconciliation hour are costed differently.

That is what makes delegation measurable rather than assumed.

Non-billable time is still time

A client call about rising volume is recorded as non-billable and still costs the practice.

Hiding it makes the client look more profitable than they are, which is exactly the client you are least likely to reprice.

Deliverables have dates

Monthly financials, payroll filings and quarterly reviews each carry a due date and a delivered date, and the status reads Delivered, Overdue or Scheduled.

A practice that is late on the same client every month has a capacity problem attached to a specific fee.

Review exceptions every week

Resolve duplicate IDs, missing links, overdue balances, negative amounts, and open operational items in CHECKS before using the dashboard for decisions.

LedgerDesk US Private Google Sheets Web App is designed for use with a Google account, Google Sheets, and Apps Script, using owner-only deployment by default.

No general ledger, bank feed or accounting software, no tax preparation or filing, no payroll processing or tax deposits, no client document portal, and no engagement letter generation.