NeroPay
Documentation
Main links
Categories
Support pages
NeroBooks

Glossary

Plain-English meanings for the accounting, VAT, payroll and tax words you will meet in NeroBooks. Keep it open until the words stop needing translating.

Plain-English meanings for the words you will meet in NeroBooks. Keep it open until they stop needing translating.

Everyday bookkeeping

Word What it means
Entry one record of something that happened — a sale, a bill, an adjustment
Draft saved but not approved; it changes nothing
Posted approved; it counts
Approved same as posted — NeroBooks uses both words
Journal a two-sided adjustment, used for opening balances, transfers and depreciation
Debit / Credit the two sides of a journal; both sides must add up to the same
Opening balances where your accounts stood when NeroBooks took over
Reversal an entry that cancels an earlier one
Chart of accounts the list of buckets an amount can go in, like Bank accounts or Sales
Payment clearing card money taken but not yet in the bank
Reconcile check your records and an outside statement agree

Reports

Word What it means
Profit and loss what came in, what went out, and the difference
Balance sheet what the business owns and owes on one date
Trial balance every account balance, used to check the books balance
Cash movements money in and out of cash and bank accounts
Net assets what is left after what you owe comes off what you own
Two-year comparison this period against the same dates last year

VAT

Word What it means
Output VAT VAT you charged customers on sales
Input VAT VAT you paid suppliers on purchases
VAT evidence the document that proves the VAT you are claiming
VAT ledger review a report of the VAT in your records — not a VAT return

Payroll

Word What it means
PAYE Pay As You Earn — tax taken from pay before it reaches the employee
Gross pay what someone earns before anything comes off
Tax code the HMRC code that sets how much tax-free pay someone gets
Cumulative tax worked out across the whole tax year so far
Week 1 / Month 1 tax worked out on this pay period alone
NI category the HMRC letter that sets how National Insurance works for a person
Annual method (AN) the directors-only way of working out National Insurance
Opening PAYE balances pay and tax already recorded for that person this tax year
Relief at source a pension contribution taken after tax is worked out

Tax and references

Word What it means
UTR Unique Taxpayer Reference — a ten-digit HMRC number; companies and people have different ones
Accounts Office reference the thirteen-character reference on HMRC PAYE letters
Employer PAYE reference three digits, a slash, then your employer reference, like 123/AB456
Disallowable a cost in your accounts that tax rules do not let you deduct
Capital allowances tax relief on equipment and other capital spending
Augmented profits a Corporation Tax figure used to check whether marginal relief applies
Marginal relief a reduction in Corporation Tax between the two rate thresholds
Depreciation spreading the cost of equipment across the years you use it
Residual value what an asset should be worth at the end of its life

Connections

Word What it means
Bank feed a read-only link that brings bank movements in to match
Open banking the regulated way a bank shares your data with a service you authorise
Read-only it can see, but cannot move money or change anything
Matched / Unmatched whether a bank movement has been tied to an entry
Changed after match it was matched, then something about it changed
LIVE / TEST whether a connection is real or a rehearsal
Practice an outside bookkeeper or accountant with limited access

NeroBooks words

Word What it means
Payment inbox NeroPay payments waiting to be turned into income
Register a simple list you keep yourself, like contacts or equipment
Access until when your NeroBooks access runs out
NeroAi the in-product assistant; guidance and reports only

Frequently asked questions

Posted or approved — what is the difference?

Nothing. Two words for the same thing: an entry you have approved, which now counts.

Do I need to understand debits and credits?

Only for journals. Recording income and bills uses ordinary language and never asks for a debit or a credit.

Is the VAT ledger review my VAT return?

No. It shows the VAT sitting in your records so you can look it over. It is not the nine boxes of a VAT return and must not be sent as one.

Which UTR does it want?

There is a field for each. The Company UTR is a limited company's Corporation Tax reference. The Self Assessment UTR is the proprietor's personal one.

What does ‘changed after match’ mean?

You matched a bank movement to an entry, and afterwards something about that movement changed. Worth a second look.


This article explains how NeroBooks works. It is general information about the software, not accounting, tax or financial advice. Nero Panda Ltd, trading as NeroPay, is not a tax agent, accountancy firm or financial adviser.

Still need help? Contact us at support@neropay.app or create a ticket.