Structuring Books and Collections

One Book per entity

The simplest way to use Bkper is with one Book per entity. An entity can be a company, department, individual, or any unit that operates within its own financial scope.

If you do not have a clear need for multiple units or operational segmentation, keeping one Book per entity is always preferable — it simplifies reconciliation and reduces overhead.

Still, the question often arises: when should you use more than one Book, or a Collection of Books?

When to use more than one Book

Multiple Books are needed when your entity operates with more than one unit of measurement, or when your internal structure requires segmentation.

Multiple units

Use a separate Book when the same entity tracks different units — for example:

• Currencies (USD, EUR, JPY)
• Quantities and values (inventory quantities alongside their monetary value)

A company operating in USD, EUR, and JPY would use three Books — one per currency. An entity tracking both inventory quantities and their financial value would use one Book for quantities and another for monetary value.

This separation ensures transaction consistency within each unit and enables accurate calculations such as gains, losses, or value changes.

Internal segmentation

You may also split Books for organizational or managerial purposes:

• Functional separation — payables, receivables, HR
• Access control — giving different teams access only to relevant data (e.g., Department A and Department B)

Each part can be represented as a separate Book with its own permissions and scope. As operations scale, separating Books by department with tailored access becomes essential to maintain control and clarity.

When to use a Collection

A Collection is a container for multiple Books that are logically related, typically belonging to the same entity or operational structure.

Collections help:

• Simplify navigation across related Books
• Enable orchestrated automations using Bkper Agents (Bots)

Collections are used in a wide range of real-world scenarios — from small startups operating in just two currencies, to large investment funds managing portfolios across 27 currencies — all under the same entity, organized through Books and Collections.

Orchestrating automations with Bkper Agents

Bkper Agents operate within a Collection of Books to automate and synchronize operations.

Portfolio Agent

The Portfolio Agent tracks financial instruments such as stocks or bonds. It tracks both quantities and values, and computes unrealized results (market price changes) and realized results (gains and losses from operations). It works across Books — typically one for quantities and others for values.

Exchange Bot

The Exchange Bot synchronizes balances and transactions between Books in different currencies. It tracks unrealized forex gains and losses and computes realized results on currency conversions. It is ideal for entities managing finances in multiple currencies under a unified structure.

Inventory Bot

The Inventory Bot coordinates Books that track inventory quantities and inventory values (e.g., COGS, adjustments). It supports real-time inventory valuation and accurate COGS tracking.

Subledger Bot

The Subledger Bot consolidates separate Books (e.g., payables, receivables, departments) into a central general ledger Book. Each subledger operates independently while the general ledger provides a consolidated view — keeping operations modular while unifying reporting.