Northwind Ops — ZA · July 2026
Business Profile & Policies
Business Profile
Static context — read by humans, not by agent logic.
Industry
Manufacturing & Logistics
Onboarded
Jordan Reviewer · 1 Jan 2026
Basis of Accounting
accrual
Fixed — required for IFRS / IFRS for SMEs compliance. Cash-basis bookkeeping isn't supported.
Going Concern
Assessed 1 Jan 2026
Chart of Accounts
Account code, name, and type sync from Xero and are read-only here — edit the chart directly in Xero. Materiality thresholds are computed from Account Materiality Weights and aren't affected by syncing.
| Account | Type | Materiality Threshold | Last Synced |
|---|---|---|---|
| 1010 · Operating Cash | Asset | R800.00 | 6 minutes ago |
| 1100 · Accounts Receivable | Asset | R2,500.00 | 14 minutes ago |
| 1120 · Allowance for Doubtful Accounts | Asset | R1,500.00 | 14 minutes ago |
| 1400 · Prepaid Expenses | Asset | R1,000.00 | 9 minutes ago |
| 1500 · Fixed Assets | Asset | R5,000.00 | 11 minutes ago |
| 2000 · Accounts Payable | Liability | R2,000.00 | 3 minutes ago |
| 2100 · VAT Control | Liability | R500.00 | not yet synced |
| 2400 · Deferred Revenue | Liability | R1,000.00 | 8 minutes ago |
| 9990 · Suspense (unresolved postings) | Asset | R0.00 | 3 months ago |
Baseline Close Days
The target close calendar this client's checklist and pending-items queue are generated against.
Policies
Fixed, versioned schema — changing these creates a new effective-dated version.
Materiality bands are platform-fixed — risk appetite only selects where in the band this client sits.
Accounting Policy Documents
The agent reads these to inform its accounting judgment. When a document changes or is amended, the agent re-reviews it before that context is used in reconciliations or journals.
Standard Templates
IFRS for SMEs — Revenue Recognition (Point in Time)
Standard point-in-time revenue recognition on transfer of control.
Standard Bad Debt Provisioning — 90 Day
Provision AR balances outstanding beyond 90 days against the allowance account.
Standard Prepaid Expense Amortization — Straight-Line
Amortize prepaid expenses evenly over the coverage period.
Conservative Materiality Basis — Assets-Led
Lead with total assets as the materiality basis and set a conservative risk appetite.
Fixed Asset Capitalization Policy — R5,000 threshold
Capitalize individual asset purchases at or above R5,000; expense the rest as incurred.
No direct field mapping — agent reviews and applies contextually.
Attached Documents
No policy documents attached yet.
Account Materiality Weights
Tighten (lower) an account's weight below the platform ceiling — never loosen past it.
Policy History
schema v1 1 Jan 2026 – 30 Jun 2026
IFRS for SMEs · Conservative risk · Point in Time revenue · bad debt 60d · set by Jordan Reviewer