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User Manual › Volume 5: Procurement, Suppliers, Price Books, Purchase Orders, Goods Received Notes (GRNs), Expenses, Accounts Payable (AP) & SARS Input VAT
Verified Guide • Updated 16 Oct 2026
User Manual Volume 5: Procurement, Suppliers, Price Books, Purchase Orders, Goods Received Notes (GRNs), Expenses, Accounts Payable (AP) & SARS Input VAT Verified Guide

#17: Operating Expenses, Supplier AP Bills, GL Budgets, SARS Input VAT & Spend Governance Studio

Updated 21 hours ago 9 min read 1 views
Volume 5 • Article #17 Expenses, AP & Input VAT Routes: expense/index • add • preview • categories • settings

Operating Expenses, Supplier AP Bills, GL Budgets, SARS Input VAT & Spend Governance Studio

A complete guide to the 5-Mode Expense, Accounts Payable (AP) & Spend Command Center: recording paid expenses vs. unpaid Supplier AP bills vs. staff reimbursements, settling open AP liabilities, managing General Ledger (GL) Expense Categories & Monthly Budgets, automating Recurring Overheads, claiming SARS Input VAT, and configuring the 3-Tab Spend Governance Studio.

Plain-English Accounting Primer: Paid Expenses, Accounts Payable (AP), Cost Classifications & Input VAT

1. Paid vs. Unpaid (AP) vs. Reimbursement

An expense voucher can be recorded as Paid & Settled (money has already left your bank account), Unpaid AP Bill (the supplier gave you 30 days credit; you owe them money by the AP Due Date), or Pending Staff Reimbursement (an employee paid out-of-pocket and must be refunded).

2. OPEX vs. COGS vs. CAPEX

COGS (5000) is direct cost of goods/materials sold; OPEX (6000) is day-to-day overhead (rent, fuel, software, salaries); CAPEX (1500) is long-term equipment or vehicle purchases. Each GL Category in Keystone X carries its exact GL code and cost classification.

3. Claimable SARS Input VAT

When your VAT-registered business buys standard-rated (`15% STD`) goods or services from a VAT-registered supplier and holds a valid Tax Invoice/Receipt slip, the VAT portion (`Input VAT`) is deducted from the Output VAT you owe SARS on your VAT201 return.

4. Rebillable Client Expenses

If you incur an expense specifically for a customer's Project or Field Service Job Card (e.g., specialist subcontractor or travel), toggling Mark as Billable to Client tracks the cost plus your configured markup % (e.g., `+15%`) so it is never forgotten when invoicing the client.

1. Expenses, Accounts Payable & Spend Command Center (expense/index)

Navigate to Accounting / Procurement → Expenses (`expense/index`).

📸 [SCREENSHOT PLACEHOLDER: expense-ap-command-center.png]
  • Where to Navigate: Go to expense/index?mode=ledger.
  • What to Capture: Capture the Header Banner, the 6 Executive Spend & AP Telemetry KPI Cards, the 7-Pill Expense & AP Workflow Pipeline Strip, the 5 Mode Navigation Tabs, and the Master Expense & Voucher Ledger table.
1.1 Header Action Buttons
  • Suppliers (`vendor/index`): Opens the Supplier Command Center.
  • PO & GRN Center (`PurchaseOrder/index`): Opens the Purchase Order & GRN Command Center.
  • Categories & Budgets (`expense/categories`): Opens the dedicated Chart of Expense Accounts & Monthly Budgets workbench.
  • + Quick Expense / AP Bill (`#quickExpenseModal`): Launches a rapid modal to record a paid expense, unpaid supplier AP bill, or staff reimbursement without leaving the Command Center.
  • Customize (`expense/settings`): Opens the 3-Tab Expense, AP & Spend Governance Studio.
  • + Record Expense (`expense/add`): Opens the full 3-Card Enterprise Expense & AP Voucher Builder.
1.2 The 6 Telemetry KPI Cards & 7-Pill Workflow Pipeline
KPI Card Metrics & Formulas Displayed
1. Total Spend (Inc) Total expenditure including VAT (`$stats->total_spend_inc_vat`), total voucher count, and Net Ex-VAT spend.
2. MTD vs GL Budget Current Month-to-Date spend (`$stats->mtd_spend_inc_vat`) and percentage consumed (`budget_utilization_pct`) against your combined monthly GL category budgets (`$stats->total_monthly_budget`). Turns amber when utilization exceeds 85%.
3. Open AP & Claims Total unpaid Accounts Payable & Staff Reimbursement liability (`$stats->ap_open_amount`), open bill count, and count of **Overdue AP Bills** past their due date.
4. SARS Input VAT Total claimable Input VAT (`$stats->total_input_vat`) and digital receipt **Slip Compliance %** (`$stats->receipt_compliance_pct`).
5. PO & GRN Stock Spend Total value (`$stats->grn_linked_spend`) and count of Expense Vouchers automatically generated from warehouse Goods Received Notes.
6. Billable & Recurring Total rebillable client expense value (`$stats->billable_unbilled_amount`), count of rebillable vouchers, and count of active recurring overhead schedules.

The 7 Interactive Pipeline Pills: All Expense Vouchers • Paid & Settled • Unpaid AP Bills • Overdue AP Alert • Staff Reimbursements • Pending Approval • Billable to Clients.

2. The 5 Operational Modes of expense/index

2.1 Mode 1 (?mode=ledger) & Mode 2 (?mode=ap): Master Expense Ledger & Accounts Payable Workbench

Includes a 5-part filter bar (**Search Box** for `EXP-` #, Supplier, PO/GRN #, Invoice #, Description; **GL Category Dropdown**; **Cost Center Dropdown**; **Treasury Bank Account Dropdown**; and **Status Dropdown**). The ledger table displays:

  • Voucher # & Date: Clickable `EXP-1001` link (`expense/preview/{id}`), Expense Date, and AP Due Date (highlighted in red if overdue).
  • Supplier / Merchant & Ref: Clickable Supplier link (`vendor/view/{vendor_id}`) or walk-in merchant name, plus Supplier Invoice # and Bank/EFT Ref #.
  • GL Category & Cost Center: GL Code + Category badge (`[6100] Cloud Hosting`) and Department Cost Center (`IT & Cloud Infrastructure`).
  • ERP Allocation & Description: Line description plus interactive cross-module provenance badges for linked **Purchase Order (`PO #`)**, **Goods Received Note (`GRN #`)**, **Project**, **Field Service Job Card (`JOB #`)**, and **Billable to Client**.
  • Treasury & Method: Paid-from Bank Account name and Payment Method (`EFT / Bank Transfer`, `Corporate Credit Card`, `Petty Cash`, etc.).
  • Ex VAT, Input VAT & Total (Inc VAT): Full tax breakdown with SARS tax code (`STD`, `ZERO`, `EXEMPT`).
  • Row Actions:
    • 360° Expense Voucher Cockpit ( `expense/preview/{id}`)
    • Settle AP Bill / Mark as Paid (): Appears on any `Unpaid` or `Pending Reimbursement` voucher; opens the Settle AP Bill Modal (`#settleApModal`) to record the Treasury Bank Account, Payment Method, Settlement Date, and Bank POP Reference #.
    • View Digital Receipt Slip (): Opens the attached PDF/JPG supplier tax invoice in a new tab.
    • Edit ( `expense/edit/{id}`) and Delete ( `expense/delete/{id}`).
2.2 Mode 3: GL Categories & Monthly Budgets vs. Actuals (?mode=categories & expense/categories)

Tracks Month-to-Date (MTD) and Year-to-Date (YTD) actual expenditure against each General Ledger category's monthly budget ceiling, with a live progress bar that turns amber at 80% and red above 100% (`Over Budget`). You can also open the dedicated full-page **Chart of Expense Accounts & Monthly Budgets Workbench (`expense/categories`)** or click + Add GL Category (`expense/addCategory`) to configure:

  • GL Account Code (`gl_code`): e.g., `5000` = COGS, `6000` = OPEX, `1500` = CAPEX.
  • Category Name (`category_name`): e.g., `Vehicle Fuel & Toll Fees`.
  • Cost Classification (`cost_type`): `Operating Expense (OPEX)`, `Cost of Sales (COGS)`, or `Capital Expenditure (CAPEX)`.
  • Monthly Departmental Budget Cap (`monthly_budget`): Target monthly spend cap in Rand (`0.00` for uncapped).
  • Default SARS Input Tax Type (`default_tax_code`): Automatically selected whenever a user records an expense under this category!
  • Accounting Policy & Usage Guidance (`description`): Instructions for bookkeepers on what belongs in this GL account.
2.3 Mode 4: Recurring Overheads & Subscription Schedules (?mode=recurring)

Automates fixed monthly, quarterly, weekly, or annual expenses (Commercial Rent, Fiber/ISP, Cloud Servers, Insurance, Retainers).

  • + Add Recurring Schedule (`#addRecurringModal`): Configures a template with `schedule_name`, `vendor_name`, `category_id`, `cost_center`, `total_amount`, `frequency` (`Monthly`, `Quarterly`, `Annually`, `Weekly`), `next_run_date`, `bank_account_id`, and `payment_method`.
  • 1-Click Post Expense Now ( `expense/runRecurring/{id}`): Immediately generates an official Expense Voucher from the schedule and advances `next_run_date` to the next billing cycle!
2.4 Mode 5: 12-Month Spend Velocity & Input VAT Analytics (?mode=analytics)

Displays a dual-dataset bar chart (`#expenseAnalyticsChart`) comparing **Total Spend Inc VAT** (red bars) against **Claimable SARS Input VAT** (blue bars) for each of the last 12 months, alongside an **Active Spend Governance** summary card.

3. Recording or Editing an Expense Voucher / AP Bill (expense/add & edit/{id})

Clicking + Record Expense opens the 3-Card Enterprise Expense & AP Voucher Builder.

📸 [SCREENSHOT PLACEHOLDER: expense-add-voucher-workbench.png]
  • Where to Navigate: Go to expense/add.
  • What to Capture: Capture all 3 cards: Card 1 (Voucher Metadata, Supplier & Settlement Lifecycle), Card 2 (GL Category, Cost Center & ERP Project/Job/PO Allocation), and Card 3 (Treasury Account, SARS Input VAT & Digital Receipt).
Card Section Fields & Input Names Accounting & ERP Behavior
Card 1: Voucher Metadata, Supplier & Settlement Lifecycle expense_number * (`EXP-1005`), expense_date *, payment_status (`Paid`, `Unpaid`, `Pending Reimbursement`), due_date, vendor_id, vendor_name, supplier_invoice_number, reference_number Selecting a Registered Supplier (`vendor_id`) automatically fills the `vendor_name` display field. Setting `payment_status` to `Unpaid` places the voucher on the Accounts Payable ledger and tracks overdue status against `due_date`.
Card 2: GL Category, Cost Center & ERP Allocation category_id *, cost_center, po_id, project_id, job_card_id, client_id, description *, is_billable switch Selecting a **GL Expense Category** (`category_id`) automatically selects that category's default SARS Tax Code (`data-default-tax`) and recalculates Input VAT! You can simultaneously link the expense to a **Purchase Order**, **Project**, **Field Service Job Card**, and **Client (For Rebilling with +X% Markup)**.
Card 3: Treasury Account, SARS Input VAT & Digital Receipt bank_account_id, payment_method, currency, vat_type, total_amount *, vat_amount, expNetAmount (readonly), receipt_file (PDF/JPG/PNG max 5MB), internal_notes As you type `total_amount` or change `vat_type`, `calcExpenseTax()` automatically extracts the **Claimable Input VAT Amount** (`total - (total / 1.15)`) and displays the **Net Expense (Ex VAT)**, while allowing manual override if a supplier invoice has mixed tax lines.

4. The 360° Expense Voucher Cockpit (expense/preview/{id}) & Spend Governance Studio (expense/settings)

4.1 360° Expense Voucher Cockpit (expense/preview/{id})

Displays the voucher's lifecycle status (`Paid`, `Unpaid`, `Pending Reimbursement`), GL Category & Cost Center badges, and approval state (`Approved` vs. `Pending Approval`).

  • Header Action Buttons: Approve Voucher (`expense/approve/{id}`, shown when `Pending Approval`), Settle AP Bill / Mark Paid (`#settleSingleApModal`, shown when unpaid), View Receipt Slip, and Edit Voucher.
  • 4 Telemetry Cards: Total Voucher Amount & Exchange Rate, Net Cost & Claimable Input VAT, Treasury Bank Account & Payment Method, and GL Code & Cost Center.
  • ERP Cross-Module Provenance & Digital Receipt Card: Links directly to the associated Supplier, Purchase Order, GRN, Project, or Field Service Job Card, and previews or prompts for the Digital Tax Invoice / Receipt Slip.
4.2 Expense, Accounts Payable & Spend Governance Studio (expense/settings)
Studio Tab Configurable Settings & Switches
Tab 1: Voucher Numbering, Default Treasury & Cost Centers (?tab=numbering) exp_prefix (`EXP-`), exp_next_number (`1005`), exp_padding (`4` digits); exp_default_bank_account_id; exp_default_payment_method (`EFT / Bank Transfer`); comma-separated exp_cost_centers_list; and comma-separated exp_payment_methods_list.
Tab 2: Approval Gates, Receipt Compliance & SARS Input VAT (?tab=governance)
  • exp_require_approval_above_threshold & exp_approval_threshold_amount (default `R 15,000.00`): Automatically flags high-value expense vouchers as `Pending Approval`.
  • exp_auto_mark_po_grn_paid: Controls whether auto-generated PO/GRN stock intake expenses are marked `Paid` or `Unpaid (AP Bill)` by default.
  • exp_require_receipt_above_amount & exp_receipt_threshold_amount (default `R 500.00`): Tracks digital receipt attachment compliance on vouchers above threshold.
  • exp_require_supplier_vat_for_input_claim: Audits Supplier VAT numbers on standard-rated SARS Input VAT claims.
Tab 3: GL Budget Alerts, Client Rebilling & Boilerplate (?tab=budgets)
  • exp_enable_budget_warnings & exp_budget_warning_pct (default `85.00%`): Triggers amber/red budget utilization warnings on the Command Center.
  • exp_default_rebill_markup_pct (default `15.00%`): Default markup percentage added when marking an expense as Billable to Client.
  • exp_voucher_footer_notes: Default compliance notes printed on expense vouchers.
© 2026 Keystone X — Official Technical Documentation https://keystonex.co.za/docs/volume-5-purchases-procurement-accounts-payable-money-going-out/17-operating-expenses-supplier-ap-bills-gl-budgets-sars-input-vat-spend-governance-studio
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