The books count money the day it moves
Amolfi keeps one set of books on a cash basis: revenue when the cash arrives, expenses when it leaves, and bank data through Plaid so the numbers match the account.
Owners keep score in cash. Two clients paid, one is still sitting there. Payroll went out on the 15th, the card bill cleared a week later, and there’s a number in the account right now. Most of that is known without opening anything. It’s the arithmetic a business actually gets run on, and it’s the arithmetic Amolfi’s books are built on.
The books of record are cash basis by default. Revenue is recorded when the cash arrives. An expense counts on the day it leaves. What came in, what went out, what’s left.
Up or down, without translation
A small team looking at the end of a month wants a direct view of the money that actually moved. Cash basis answers that in the same shape the question was asked, which means nobody has to learn a second vocabulary to read their own numbers. Layering accrual bookkeeping on top would make the first weeks heavier without making the answer any clearer. So there is one set of books, and nothing accrual to keep current underneath it.
The number comes from the bank
Bank connections come in through Plaid. The cash in the books is the cash that landed, in the account it landed in, not a figure someone re-typed off a statement into a spreadsheet at eleven at night. There’s one version of what happened, and the bank is where it comes from.
This is a deliberate choice about whose model wins. The month is up or down by what actually cleared, and that’s the number the books hand you on the first look.