ByteBook Training Handbook

ByteMind Ltd

ByteBook Training Handbook

Learn bookkeeping, GST and audit evidence on a simulated New Zealand business

A course for accounting and audit staff. You run a simulated New Zealand business, keep its books, then check them the way an auditor would. Every step is tied to the standard behind it, and every reference can be followed to the publisher's own document.

23chapters
226minutes of reading
71standard references
117standards in the library

First edition · 1.0.0 · reference set built 2026-09-22

Start reading The whole book on one page Every reference

Start here

  1. 01What ByteBook is, and what this handbook is for6 minA bookkeeping program that keeps your books on your own computer, and a way to learn on a business that cannot be hurt.
  2. 02Set up a training business8 minInstall ByteBook, answer four questions, and give yourself a role you can hand over.
  3. 03The twelve businesses you can practise on7 minEach simulation sets up a different New Zealand business, trades it, banks it and files it — then checks the books from the raw rows.

Doing the books

  1. 04Invoices: selling on paper and in the books9 minRaise an invoice, decide when it reaches the ledger, and see why a draft is not yet revenue.
  2. 05Payments, and the money you are owed8 minRecord the money as it arrives, keep the aged debtors list honest, and know what a credit balance means.
  3. 06Bills, expenses and the documents behind them9 minRecord what the business owes and spends, and keep the piece of paper that proves it was a business cost.
  4. 07The bank statement, line by line11 minImport a CSV, code each line, reconcile against the statement, and understand why this screen catches the most mistakes.
  5. 08GST: the return built from your own transactions11 minWork out a GST return from the ledger, check the boxes against your transactions, and save a snapshot before you file.
  6. 09Reports: what each one answers11 minSix reports, one question each — and how to check that a report is telling you the truth.
  7. 10Closing a month and a year9 minThe routine that turns a month of coding into a set of books somebody else can rely on.

The audit and assurance side

  1. 11Nothing is deleted: voiding, not editing8 minWhy the correction is more valuable than the tidy-up, and how a void keeps both the mistake and the fix in the record.
  2. 12The audit trail and the chain11 minEvery entry carries a fingerprint that includes the one before it. Change an old number and the chain says so.
  3. 13The fourteen assurance procedures14 minAn audit programme you can run on the real rows — what each procedure asks, and what its exceptions mean.
  4. 14Sealed packs and working papers9 minClose a period so it cannot change quietly, hand over a file an auditor can follow, and know what stays outside the program.
  5. 15Roles: who may do what7 minFour roles, one rule about who can hand out access, and why the read-only login is the point of the feature.

The standards behind the work

  1. 16How to read a standard reference8 minWhat the letters and numbers mean, where each document comes from, and how to follow one to its source.
  2. 17Accounting standards you will meet in these books14 minThe standards behind the numbers, the question each one answers, and the screen in ByteBook where it shows up.
  3. 18Auditing standards you will meet in these procedures15 minFrom objectives and evidence to the opinion — the ISAs (NZ) behind the fourteen procedures.
  4. 19Screen by screen: which standards apply where8 minOne table that takes you from the thing you are looking at to the document that governs it.
  5. 20How this handbook stays accurate7 minWhere every reference came from, how it is checked, and what to do when a standard changes.

Practise

  1. 21Twelve training sessions16 minOne session per business, each with a task, the skills it builds, and a marking note.
  2. 22Answers to the check-yourself questions12 minShort answers, chapter by chapter, so a learner can mark their own work.
  3. 23Glossary8 minThe words this handbook uses, in plain language.