Hello..a silly problem here. Invoice from supplier states eg £175.06 They take payment direct from our bank themselves, but they take £175.04 (they probably use 2 different rounding methods) Obviously no one cares about the 2p... but i want my books to balance haha. So after paying, if my account are: Expenses--supplier A = DR £175.06 Liabilities--payable = CR £0.02 Assets--Bank = CR £175.04 To which account do i credit the 2p so that the payable account is cleared? (I guess i could pay the supplier the 2p... but i'm thinking i can just send it to some "adjustment" or "rounding" account...or put it as income haha... or could i credit it to the expense account? (but then expenses wouldn't match the invoice amount...)) Im not using software like sage etc.... i use a text ledger...old school.