How it works

How WpAccPac works for UK accountants

WpAccPac helps UK accountants manage planning, working papers, trial balances, journal support, leases, fixed assets, queries, and accounts completion in one structured cloud-based file. This guide shows how the system works in practice, from first-time setup through to period close and export.

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Typical workflow at a glance

WpAccPac follows the normal accounts preparation process, while keeping the working papers, mappings, journals and supporting evidence together.

Create the client and accounting period.
Import the bookkeeping trial balance.
Map bookkeeping accounts to accounts production posting codes.
Complete planning and supporting working papers.
Review generated journals and transfer them to the Journal Queue.
Enter Journal Queue and A21 Final Journals into the external accounts production software.
Complete sign-off, close the period and roll forward.

What this page covers

This guide covers organisation setup, team invitations, clients and periods, working papers, Trial Balance & Journals, Journal Queue, fixed assets, leases, queries, accounts completion, period close, and export.

What it is Setup Template Workflow Existing clients Trial Balance Working papers Journal Queue Fixed assets Leases Completion

What WpAccPac is (and is not)

WpAccPac is designed for practitioners working with sole traders, partnerships, and micro and small companies. It is intended to hold the working paper file for an accounting period, using information produced by the firm's existing bookkeeping and accounts production systems.

The system replaces:

Excel-based lead schedules
Fixed asset registers
Static working paper files that must be manually rolled forward

By structuring working papers in a cloud-based system, WpAccPac improves efficiency and removes much of the duplication involved in moving from one accounting period to the next.

WpAccPac stores imported trial balances for review, links bookkeeping accounts to accounts production posting codes, helps prepare and track journals arising from working papers, and keeps supporting evidence and sign-off history with the relevant schedule. Statutory accounts remain prepared in third-party accounts production software such as Sage, Iris, CCH, Digita, VT, or similar.

WpAccPac is designed as a step towards a paperless file:

Working papers are stored securely in the cloud
Multiple users can access the same file at the same time
Files are no longer locked in physical folders or single-user spreadsheets

WpAccPac does not:

Replace bookkeeping systems such as Sage, Xero, or QBO
Generate or maintain bookkeeping trial balances. Trial balances produced by the bookkeeping software can be imported, reviewed, mapped and retained as part of the working paper file.
Post journals directly into bookkeeping or accounts production software
Replace accounts production software used to prepare the statutory accounts
Attempt to be a full audit system

Instead, it takes information produced elsewhere and structures it into a clear, reviewable working paper file with journal support, disclosure support, supporting evidence, and sign-off history.

First-time setup

Follow the steps below to set up your organisation and invite your team.

Before you begin

• If you were invited to join an organisation, use the invitation link first rather than creating a new organisation.

• If you are the first person setting up your practice, follow the Creating a new organisation steps below.

If you were invited

You do not have an account yet

Open the invitation email and click the link.
You will be redirected to sign in or create an account.
Create your account and verify your email.
Sign in if prompted.
You should be returned to the invitation page. If not, reopen the invitation email and use the invitation link again.
Click Accept invitation.
Your organisation will be set active and you will land on the Dashboard.

Invited users do not create organisations. They join the organisation they were invited to.

You already have an account

Open the invitation email and click the link.
Log in if prompted.
Click Accept invitation.
You will be redirected to the Dashboard.

Creating a new organisation (first user)

Follow these steps if you are the first person setting up your organisation.

Create a new account from Create free account.
Verify your email address using the email we send you.
After verification, you will be signed in automatically and taken into the app.
You will be redirected to Create organisation.
Create your organisation — you will become the Owner.
You will then be redirected to the Dashboard.

Organisation management, including members, invites, and the optional working papers template, is available from the Organisation section after setup.

Inviting your team

As an Owner or Admin, open the Organisation area.
Go to the Invites tab.
Enter the user’s email address and choose their role.
Send the invitation.

The user will receive an email containing an Accept invitation link.

Roles and permissions

Owner — created the organisation and has full access.

Admin — can manage the organisation and invite members.

Member — can work within the organisation but cannot invite users or manage organisation settings.

Next steps after setup

Create client groups for the relevant team members.
Create your first client.
Review the optional Working Papers Template on the Organisation page if you want a starter spreadsheet workbook.
Start building working papers. Schedules, fixed asset registers, and work programmes all belong to clients, so begin there.

For help, contactadmin@wpaccpac.org

Optional working papers spreadsheet template

WpAccPac can be used as the primary working paper file for the period. Native areas include planning, lead schedules, supporting schedules, Related Parties, Trial Balance mapping, Journal Queue, A21 Final Journals, leases and ROU calculations, HP and finance lease workings, fixed asset registers and journals, queries, attachments, sign-offs and review history.

Spreadsheets remain optional. Firms may still use them for detailed calculations, reconciliations, bespoke workings, or supporting evidence received from clients, such as debtor listings, creditor listings, stock reports, payroll reports, and client-generated schedules.

The Organisation page still includes an optional Working Papers Template as a starting point only.

You can use this template in either of two ways:

Download the Excel version and save it in your own files.
Make a new copy of the Google Sheets version into your own Google Drive.

You do not have to use the template, and you may continue using your own workbook format if that better suits your practice. Spreadsheets may still be useful for bespoke calculations, client evidence, or additional supporting workings outside the system.

Any spreadsheet workbook remains outside WpAccPac and under your organisation’s own control. External links and sharing permissions should be managed in accordance with the firm's own controls.

Typical end-to-end workflow

This section describes how WpAccPac is typically used from start to finish.

1. Create a client and accounting period

Creating a client is restricted to Admin users.
Select the client from the client table.
Create the first accounting period. When onboarding an existing client with comparatives, the recommended approach is to use the comparative dates for this first period.
Set the period as Current and save.
Periods are initially created as Planned.
Start the planned period when you are ready to begin work.
The period becomes Active, and all schedules are available.
Select periods from the period list as needed.

Onboarding an existing client

If the client already has a completed prior year, create the comparative period first. Import the final comparative trial balance to provide the prior-year reference, lead schedule comparatives, and opening balances for the current period. The comparative trial balance does not need posting codes if that year has already been posted to the accounts production software.

You do not normally need to recreate a full prior-year working paper file or complete every comparative schedule. Use the comparative period to enter only information that needs to carry forward or provide useful support for current-year work.

Schedules worth entering where relevant

Fixed assets using Create Historic Asset.
Active FRS 102 leases.
Active HP or finance lease agreements.
Corporation tax or deferred tax balances that affect the current year.
Director loan accounts or related party balances where ongoing monitoring is needed.
Material prepayments, accruals, debtors, creditors, stock, or other balances where the supporting detail will be useful in the current period.

Small or immaterial balances can remain supported by the imported comparative trial balance where no ongoing schedule detail is needed.

Roll forward to the current accounting period

Once the comparative period has been reviewed and the required ongoing schedules have been entered, roll the period forward to create the current accounting period.

You may see warnings that planning sections, queries, sign-offs, or other schedules are incomplete. This is expected when onboarding an existing client. The comparative period is being used to establish opening balances and supporting schedules, rather than to recreate a fully completed prior-year file.

There is normally no need to complete planning documentation, queries, review notes, Journal Queue items, or A21 Final Journals for a historical period that was finalised outside WpAccPac.

After rollforward, continue work in the current accounting period. Opening balances, fixed assets, lease agreements, hire purchase agreements, and other carried-forward schedules will be available for current-year review and processing.

2. Import and map the trial balance

Export the year-end trial balance from the bookkeeping software.
WpAccPac supports CSV, XLS and XLSX imports.
Import the file into Trial Balance & Journals and review the imported bookkeeping codes, account names, debits and credits.
Add the accounts production posting code and account name used by the external accounts production software. It is normally most efficient to complete these mappings when the trial balance is first imported.
Imported bookkeeping rows without an accounts production posting code remain visibly marked as requiring mapping.
Accounts used only in accounts production, where no bookkeeping equivalent exists, can be created separately as accounts-production-only mapping accounts.
Mapping accounts created within WpAccPac do not create accounts in Sage, Xero, QuickBooks or other external software.
Once saved, the mappings are available to working-paper-generated journals throughout the accounting period.
Firms may still add mapping references to an exported spreadsheet before import, but this is not required.

Understand Trial Balance & Journals

Trial Balance & Journals brings together the imported bookkeeping trial balance, accounts production mappings and journals prepared during the engagement.

Trial Balance

Stores the imported bookkeeping trial balance and shows bookkeeping codes, account names, debit and credit balances.
Allows each bookkeeping account to be mapped to the posting code and account name used in the accounts production software.
Clearly identifies mapped accounts and accounts still requiring mapping, and allows accounts-production-only mapping accounts where there is no equivalent bookkeeping trial balance row.
Saving a replacement trial balance updates the imported trial balance for the accounting period, subject to the existing application behaviour.

Journal Queue

Holds journals generated from working papers before they are entered into external accounts production software.
Preserves the working paper, schedule row or generated calculation that produced the journal.
Allows current-period generated journals to be reviewed, mapped and transferred, then marked completed after they have been entered externally.
Where a supported source subsequently changes, WpAccPac may offer a difference-only journal while preserving the original transfer.

A21 Final Journals

Holds manual, final and post-draft journals that are not generated directly from supporting schedules.
Is suitable for taxation journals, final review adjustments, accounts-production-only journals and profit reconciliation.
Remains separate from the Journal Queue.

Continue the planning work

Enter input values to calculate materiality. Output is shown on B-41.
Select team members responsible for preparation and review.
Complete the remaining planning sections as required. For sole traders and partnerships, planning and completion are combined in the accounts completion section under A31.
Work programmes provide a starting template for the procedures normally carried out in each area.
They can be edited and tailored for each client to reflect the size and complexity of the engagement.
Once saved, customised work programmes are rolled forward when a period is formally closed, so tailoring normally only needs to be done once.
When a section is finalised, save it, sign it off as completed and reviewed, mark it complete, and save again.
When a section is signed off, a history is recorded. If further work is needed, it can be reopened and signed again later.
When complete, a Complete badge is shown on the Planning Index.

Important: save before leaving a schedule. An alert will appear if you attempt to leave without saving.

3. Working papers and supporting schedules

Lead schedules automatically include comparative balances where available. Supporting schedules provide structured working papers for the main balance sheet and profit and loss areas.

Supporting schedules can hold detailed calculations, reconciliations, supporting evidence and linked documents.
Many schedules can prepare journal support. Generated journals use the accounts production mappings selected for the journal lines, and eligible journals can be transferred to the Journal Queue while retaining the source schedule and audit trail.
The Related Parties working paper is maintained directly within WpAccPac.
The optional spreadsheet workbook remains available for bespoke workings and client-supplied schedules.
SharePoint links can be opened directly. Links to private client servers may need to be copied into the browser, depending on the user's environment.

When a working paper is complete, it can be signed as prepared and reviewed and marked Complete. The sign-off history is retained, and the working paper can be reopened if further work is required.

Important: save before leaving a schedule. An alert will appear if you attempt to leave without saving.

4. Journal Queue

The Journal Queue keeps working-paper-generated journals separate from A21 Final Journals. It provides a controlled list of journals ready to be entered into the external accounts production software.

Each queue entry remains linked to its source working paper, schedule row or generated calculation.
Generated journal lines must have valid accounts production mappings before transfer.
An imported bookkeeping account without an accounts production posting code remains blocked until mapped.
Accounts-production-only mapping accounts can be used where no bookkeeping account equivalent exists.
Current-period journals can be transferred. Future-period lease journals may be shown for review but are not transferred into the current period.
Transferred journals can be marked as completed once they have been entered into the external accounts production software.
If a transferred schedule row later changes, WpAccPac can offer a difference-only journal transfer. The original transferred entry is preserved, and the new queue entry records the delta. Negative differences reverse the posting direction where applicable.
Supported sources include accruals and deferred income, prepayments, trade debtors, trade creditors, stocks, fixed asset depreciation and disposals, ROU lease journals, and HP or finance lease journals.

5. Fixed assets

The Fixed Assets area manages ordinary owned tangible fixed assets throughout their period of ownership.

Create the relevant fixed asset categories before adding assets to the register.
Categories, the asset register, depreciation, disposals, profit or loss on disposal, and category-level journal support are handled in the fixed asset area.
Assets with zero net book value remain visible.
The search facility allows quick identification of assets.
Partial disposals are supported.
On disposal, the system eliminates cost and accumulated depreciation and calculates net book value disposed and profit or loss on disposal.
Fixed asset generated journals are prepared by category to support mapping to the appropriate accounts production fixed asset note and posting codes.
Depreciation and disposal journals can be transferred to the Journal Queue.
Documents can be attached to fixed asset records where supported.
Right-of-use assets are managed from the Leases page and are not recorded as ordinary fixed asset register items.

6. Leases and ROU working papers

The Leases page supports FRS 102 right-of-use lease accounting for small company clients where the revised lease requirements apply.

New leases and existing leases at FRS 102 transition can be analysed using lease commencement dates, contractual payment schedule dates, payment frequency and payment timing.
WpAccPac prepares lease liability present-value calculations, ROU asset calculations, transition prepayments and accruals, liability amortisation schedules, and calendar-based ROU depreciation.
The lease file supports current and non-current liability splits, annual journal summaries, transition journal support, Journal Queue transfer and disclosure support.
The B61 Leases work programme is available for FRS 102 lease work.
Schedule-level supporting documents and agreement-level uploads or reference links can be kept with the lease file.
ROU assets are managed in Leases, not in the fixed asset register.
Draft leases are excluded from disclosure totals until marked complete.
Completed or ended agreements are preserved, but are hidden from the active list by default in later periods. Active leases roll forward for review where applicable.

Agreement analysis and supporting evidence

Lease agreements and supporting PDFs can be uploaded to the individual lease.
Optional AI-assisted analysis can extract key lease terms for review, including dates, payment patterns, options, rent reviews, service charges, restoration obligations and matters requiring professional judgement.
Extracted terms must be checked against the original agreement. The user remains responsible for reviewing the terms and completing judgement-based inputs such as the discount rate.
Selected supported values can be copied into the unsaved ROU calculator draft.
Documents can be labelled by role: Current agreement, Previous agreement, Variation or renewal, or Supporting document.
Previous and supporting documents remain evidence but do not silently populate current lease calculations.
Accounts-production mapping accounts can be selected when preparing generated journal lines.

7. HP and finance leases

HP and finance lease agreements are maintained through the lease and HP working paper flow.
Agreement-level documents can be uploaded, including HP agreements, repayment schedules, settlement statements and correspondence.
Deposit, VAT, arrangement fees and final payment options can be captured where supported.
Repayment and interest schedules, creditor movements, generated journal suggestions, accounts production mapping and Journal Queue transfer are supported.
Active HP and finance lease agreements can roll forward for review. Ended agreements are not carried forward as active records.

8. Queries and review

Queries identified during the engagement can be recorded, assigned, updated and cleared as work progresses. They remain part of the working paper file and can be reviewed before period closure.

9. Accounts completion

The accounts completion section operates in a similar way to planning and brings together final review, sign-off and accounts-production adjustments.
Section A21 — Final journals and profit reconciliation remains available for manual, final, post-draft, and accounts-production-only journals.
A21 is suitable for taxation journals, final review adjustments, profit reconciliation, and adjustments that are needed only in the accounts production file.
A21 is separate from the Journal Queue. Working-paper-supported adjustments should normally be made in the relevant supporting schedule first. This keeps the lead schedule, journal support and Journal Queue entry consistent.
Links to external trial balance and journal schedules can still be added where useful.

10. Period validation and closure

Period closure is initiated from the accounting periods table.
It is usually best to leave a period open until you are ready to begin the following period and are confident no further amendments are expected.
Closing a period locks depreciation values.
Closing locks the completed period according to the current application rules.
The next accounting period is created through the existing close and rollforward process, with dates editable before creation.
Work programmes and eligible supporting schedules roll forward where appropriate.
Active ROU and HP or finance lease agreements roll forward as Draft or review items according to current behaviour.
Agreements that ended before the next period are not copied into the new period as active agreements.
Lease or HP agreements with missing or unclear end dates roll forward for review.
Validate Period checks relevant completion matters, including abnormal balances and unanswered queries, before closure.
Incomplete historical onboarding periods may be rolled forward with warnings where appropriate.

11. Export pack

The export pack provides PDF copies of key lead schedules together with a lead schedule index and sign-off summary. It can be produced at any time and is most useful as a review and completion record at period close.

Related product guides

Explore how WpAccPac supports accounts working papers, fixed asset registers, lease accounting, hire purchase working papers, and disclosure checklists.

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Create your account and start structuring working papers, fixed assets, queries, and accounts completion in one online file.

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