This document summarizes an accounting system built using spreadsheets that is designed for small entities. The system allows for [1] logging invoices, setting up vendors, and restricting payments; [2] preparing, posting, and printing payment vouchers linked to a bank register; and [3] tracking invoices and reporting on outstanding amounts, payments, aging, and accounts payable performance on a monthly basis. The system aims to securely record accounting transactions in a simple, easy to use manner without the high costs of specialized accounting software.