Rutba Books is the day-to-day side of the accounts: invoices, bills, banking and expenses, kept on the same ledger the accountant works in.

Rutba Accounts is the accountant's side of the books Rutba Books keeps: the chart of accounts, the journal, the general ledger and the reports, with every invoice, receipt, bill and payment already po

A four and a half minute film follows the books of Northbank Trading, an invented wholesaler: what is owed both ways, a payment recorded against an invoice, supplier bills settled, cash flow weeks ahead, and an income statement read from the ledger.