Merchant's Book · for people who know bookkeeping
Your own fiduciary. The first mandate is the one you care about.
You are the front: your name, your client, your price. We are the back: the books, the payables, the payroll, the VAT — produced every morning. You invest nothing.
Your knowledge, without the routine and without buying software — for the companies you care about: the family business, a friend's company, your own. A four-week track, described week by week below.
Is this you?
- You know how books are kept: you have worked in accounting, in a fiduciary or in a finance department, or you run a company, have kept its books yourself and handed the year to an auditor.
- There are one to three companies you would like to look after: your family's, a friend's, your own, a first client.
- You do not want to choose a program, buy it, set it up and spend your evenings re-keying documents.
What stays with you, what moves to us
Yours
- The mandate, the client and the relationship.
- Decisions, unusual cases, advice.
- The signature and the professional responsibility — by law, not by our courtesy.
Ours
- Production. Documents arrive on their own: by e-mail, as a scan, as a photo, or from a folder on your computer.
- The system reads them, finds the counterparty, makes the entries and hands them to you for review, checks VAT and matches the bank to the centime. Where a decision is needed, it asks you.
- An ABM automation specialist is assigned to your mandates and keeps every book up to date every morning.
What the companies you look after get — without anyone typing
Not a program to type into. A book that is kept, every morning, with everything a company needs from its bookkeeping:
- Kept every morning. An ABM automation specialist behind you keeps every book current — you review, you do not type.
- Receivables. Invoices issued from the book with the Swiss QR-bill and matched to incoming payments. Who owes you — today.
- Payables. Supplier invoices read and booked, a payment file the bank accepts, due dates under control. Whom you owe — today.
- Counterparties. One card per client and supplier: what was invoiced, what is open, payment details taken from the documents themselves.
- Bank and cash. Statements read and reconciled to the centime; cash registers as accounts.
- VAT. The return prepared from the book, in the official form — as PDF and as eCH-0217.
- Year end. Balance sheet and profit and loss from the same book — the annual financial statements, with cost centres and profit centres.
- Audit. The book is kept so that an auditor reads it directly: every entry knows its document, the bank reconciles to the centime, and the auditor gets read access to the book instead of binders. The company's auditor — elected by its shareholders — closes the year from the book. An audited year end is the mark of quality a company shows its bank, its investors, a buyer.
- Smart archive. Every document filed and tied to its entry — ten years, searchable; the entry knows its source, the source knows its entry.
- Inventory. Catalogue, purchases, sales and stock movements — in use with the first mandate.
- Salaries. Payslips filed and booked.
- The numbers you decide by. Open positions, what is due, what has been paid — this morning, not after the close.
And all of it in one place — in the reader's language: German, French, Italian or English. Every entry and the chart of accounts are kept in all four at once; an invoice goes out in the language of its recipient; reports and messages open in the language of the person reading them.
A fiduciary that travels with you. Everything in one place, on your laptop, wherever you are.
What you sell
Three things a fiduciary is paid for. We produce; you sell, under your name and at your price.
- Bookkeeping. The book that is kept every morning.
- Finance back office. Receivables, payables, payments, documents — and, for trade, the inventory: the administration your clients hand over.
- Advice. The numbers you decide by, and the conversation about them — the part only you can do.
The back office of a company is a different price than bookkeeping alone. And you set it.
You pay from income only: nothing before your first client has paid you. What those who already run their fiduciary this way charge is their price — at the Friday session we do the arithmetic for your first three companies together.
Your four weeks: how you start
| Week | What happens | What we check together |
|---|
| 1 | One call, one company. We open the company's book together. You hand over the documents as they are: this year's folder, the bank statements. Then we book the year with you on the screen — you give the command, the machine works, and where it needs a decision it asks you. | Does the bank reconcile to the centime? Are the open questions written down? |
| 2 | Your folder, your channel. ABM Courier on your computer: one folder per company, a separator sheet for a pile of documents from several companies. Documents reach the book without uploading. | Is anything still re-keyed by hand? |
| 3 | Second company, same path. You add the next company yourself. The specialist behind you answers questions in writing, inside the book, as tasks. | Do two books run in one rhythm? |
| 4 | Your portal, your name. Your clients get their own access under your name: their invoices, their open items, their documents. We agree how you and the specialist share the work. | You decide whether this becomes your fiduciary — and you invoice your client under your name. |
What you need to start
- One company and its documents for the current year, as they are.
- Bank statements — PDF is enough.
- One hour for the first call and a screen you can share.
- A computer, Mac or Windows, for the folder.
What we do not promise
- Not real time. The book is up to date every morning, not every second.
- Not instead of you. The signature and the decisions stay with you; the system stops where a person is needed.
- Not everything on day one. Tax returns and advisory stay with the professional who does them today.
- Not the auditor. The auditor is elected and paid by the company, not by us. We give the auditor the book, not the opinion.
In one line
«A traditional fiduciary is the shared accountant of SMEs. A fiduciary in the Arvut network is also their fractional CFO — and not only for small businesses.»
Reply to the message that brought you here. We will send you the link to the next open session — online, every Friday at 18:00: a demo on a working book and your questions.