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Tuesday, January 16, 2018

Export data to an SQLite database, and play with it

Do you want to try to execute an SQL query on the database of your firm?
Now you can: it is possible to export the data of a firm you own into a SQLite database.

You can easily manage the database offline with a program that manages SQLite databases, like, for instance, SQLiteBrowser, available as free / open source software and working for most platforms.

Possible exercises

  1. Analyze the structure of the tables to find out the meaning of the fields.
  2. Create an SQL SELECT query that shows the journal entries, with date, description, names of the accounts, and amounts.
  3. Create an SQL SELECT query that shows the ledger of a specific account.
  4. Create an SQL SELECT query that shows the trial balance.

Sunday, January 14, 2018


In some cases, when you prepare a journal entry, you need to specify better some information concerning an account that is too generic. Think of Accounts Payable, for instance: if you have several customers, how could you keep track of the amount you owe to each of them?

Welcome subchoices, a new feature of

Whenever you are editing a journal entry, you can add a @ symbol after the name of the account. If you do so, when you press the tab key you'll be offered a field where to write a subchoice.

In the ledger, you will find the subchoices listed for each posting:

... and you can get a report with all the postings matching a specific subchoice:

Thursday, February 16, 2017

Challenge your students!

It is easy to prepare an exercise for your students: just login to and start managing a firm with all the correct journal entries.

Let's say you have a firm with these two simple journal entries:

This will be the benchmark for your exercise.

When you are done with the firm, click on "Challenges", "Manage Exercises" and then "New Exercise".

Fill in the details of the exercise, and select the firm that you prepared as benchmark.

After saving, create the transactions (operations to be recorded on the journal) by clicking on the button "Create Transactions from Benchmark Firm's Journal Entries" to import them from the journal entries (you will automatically invited to the challenge).

Then, edit the transactions at will, giving enough information to your students to prepare the entries in the right way. You can add hints for each transaction, if you want.

You can use Markdown syntax for the descriptions and the entries.

Sunday, January 8, 2017

Stale firms to be deleted

With the new release (1.9) of DELT, which is now up and running on, there is an automatic process that cleans up stale firms.

Firms are declared "stale" when they are not used or seen (in the public view) for more than a year three months. After one month, they are actually deleted.

The only exception is for bloggers and teachers that want to keep their firms available forever (contact us in this case).

Exercise and Challenges

With the new release (1.9) of DELT, which is now up and running on, it is possible for teachers/instructors to prepare exercises for their students.

An exercise consists of an introductory text, followed by a series of transactions that the student must record using one or more double entries in the journal. An exercise also has a benchmark firm with the entries considered valid.

Teachers can challenge their students to go along all the transactions, record them in their journals and have them checked, one by one, against the benchmark.

Since every transaction has a certain number of points, during (or after) the challenge students can see their success rate.

Please note that in the journal each entry must be linked to the transaction from the exercise, in order to be correctly compared with the benchmark.

Teachers are offered a report for each session.

If you want to accept a challenge, you can try the one presented here (just follow this link after logging in). If you are a teacher and need information about how to setup an exercise, feel free to contact us.

Sunday, April 3, 2016

Running on HTTPS

(updated on April 8th, 2016)

Thanks to the great team of, free hosting for free people, and taking advantage of Let's Encrypt technology, our site runs since today with full HTTPS support.

You can check the class-A HTTPS certificate at QualysSSLLabs site.

Simple, unencrypted HTTP is now disabled.

Simple, unencrypted HTTP is still available, because old browsers do not recognize the validity of certificates emitted by the "Let's Encrypt Authority X1".

Anyway, you are encouraged to use HTTPS connections whenever possible. Should you experience any problem, please let us know by leaving a comment below.

Monday, April 13, 2015

Instructions for instructors

If you are a teacher or an instructor, and you want your students to practice accounting, might be the right tool to use.

These are its advantages:

  • students can cooperate, sharing a firm to practice accounting on;
  • everything is online, so students can work both from home or from school;
  • students can login with their social accounts credentials; 
  • to discuss an exercise, one just needs to share the public address of the firm;
  • when an exercise is completed, the firm can be frozen, and a timestamp is applied (useful in case of assessments that have a specified due date);
  • the balance sheet, the income statement and the statement of changes in equity are automatically generated, so that one can see the effect of each transaction;
  • data can be easily exported to a spreadsheet, for further management;
  • data can be easily backed-up (a single file download) and reimported if needed;
  • it is easy to take a snapshot of the current trial balance;
  • each student can see what other firms have done, so it is easy to simulate a world of firms interacting with each other (we'll soon provide an interface to make it even easier).
  • journal entries are analyzed (transaction analysis);
  • there are some helpful things that students can use, like an online calculator and a debit/credit swapper;
  • entries can be easily excluded (for what-if scenarios);
  • you can have automatic closing entries;
  • the chart of accounts can be customized (it's possible to add, delete and edit accounts, to change their position in the chart, to set the ordinary outstanding balance for each account, etc.);
  • the style associated with each account can be customized, in order to get, for example, colored accounts;
  • you can use some smart comments;
  • once a firm is created, other firms can be forked from it, inheriting all its properties (chart of accounts, templates for journal entries, custom styles, etc.);
  • changes in the "parent" firm's chart of accounts can be easily transferred to its "children";
  • you can get a slideshow from a firm's journal; 
  • [update, February 5th, 2017] it is possible to prepare exercises/challenges for students.

If you or one of your students prepare a chart of accounts that you want other students to use, you can either pass them the slug of the firm or ask us to make it public, so that everybody will find it listed.

If you need more information, we'll be glad to help. This is an open source and free resource, and lives thanks to the contributions of its users. Just email us to or use the contact form.

P.S. In's peer review there are two concerns that are actually unfounded:

Existing accounts in the default chart of accounts can not be deleted. As a result instructors, particulary in the U.S. will need to create their own chart of accounts. The account number, not the title must be entered when creating a journal entry, otherwise error messages occur.

Existing accounts can of course be deleted. The only limit is that an account can not be deleted when either: a) it has some children or b) it is used in some journal entry. And there is a standard US-GAAP Chart of Accounts ready to be used.

When you add a journal entry, you can choose an account by entering its code, or typing part of its name, or choosing it through a tree-view window. If this doesn't work, it might depend on browser-related issues. In case, please contact us.

Anyway, we'll try and improve the interface to make this clearer and easier.