Items (Products & Services)

Overview

Items are the reusable products and services that populate line items on invoices, estimates, and bills. Each item stores a name, description, type (service or physical product), default selling price, purchase cost, income account, expense account, and tax code. Physical products can additionally track inventory — Kuberan then maintains quantity on hand and a weighted-average cost, and posts Cost of Goods Sold journal entries automatically (see Inventory Accounting). Items are organised using a four-level hierarchical category system — for example, Professional Services > Consulting > Tax Consulting > T2 Preparation — which enables granular revenue and expense reporting by product line. Well-maintained item records make invoice creation faster and reporting more meaningful.

Items list showing item name, type badge, income account, price, tax code, and category columns — The Items list with category tree navigation on the left and item table on the right.

(1) Category tree — four-level hierarchy for organising items
(2) Create Item button — opens the New Item drawer
(3) Type badge — Service or Product
(4) Income Account column — chart-of-accounts revenue account for this item
(5) Tax Code column — GST/HST rate applicable to this item

Screen Layout

Left panel — Category tree: A collapsible four-level tree of item categories. Select a category to filter the item table to only items in that category. The root node shows all items.

Right panel — Item table: Columns: Item Name, Type, Price, Income Account, Expense Account, Tax Code, Category, and Actions.

UI Elements

Search

Search by item name or description. Matches across all categories.

Type Filter

Filter by item type: All, Service, Product.

Create Item

Opens the New Item drawer.

Manage Categories

Opens the Category Manager modal for creating, renaming, and reorganising the four-level category hierarchy.

Table Columns

Item Name

The name displayed on invoice and bill line items. Clicking opens the item detail panel for editing.

Type

Service (blue) — an intangible service delivered to a customer. Product (green) — a physical good. Products can optionally track inventory, in which case Kuberan maintains quantity on hand and weighted-average cost and posts COGS automatically. A low-stock indicator appears on tracked products whose quantity on hand has fallen to or below their reorder point.

Price

The default selling price per unit in CAD. This is pre-populated on invoice line items and can be overridden per transaction.

Income Account

The chart-of-accounts revenue account credited when this item is sold on an invoice. Clicking the account name navigates to that account in the Chart of Accounts.

Expense Account

The chart-of-accounts expense account debited when this item is purchased on a bill. Used for COGS or direct cost tracking.

Tax Code

The GST/HST rate applied when this item is invoiced. Options include: HST 15%, HST 13%, GST 5%, GST/QST (Quebec), Zero-Rated, Exempt. The applicable rate depends on the province of supply and the nature of the supply.

Category

The four-level category path for this item (e.g., Professional Services / Tax / Corporate / T2). Shown as a breadcrumb.

Actions

Per-row actions: Edit, Duplicate, Delete.

Category System

Items are organised using a four-level hierarchical category system. Categories exist only to group and filter items for reporting and selection — they do not directly affect accounting entries.

Example hierarchy:

Professional Services
  └── Accounting
        └── Bookkeeping
              └── Monthly Bookkeeping
  └── Tax
        └── Personal
              └── T1 Preparation
        └── Corporate
              └── T2 Preparation
Products
  └── Software
  └── Office Supplies

The category tree can be freely structured. Categories at any level can have items directly assigned to them — you do not need to use all four levels.

Inventory Tracking

Turning on Track Inventory for a product makes Kuberan maintain a perpetual inventory for it: quantity on hand and unit cost update automatically as the item is bought and sold, and the matching Cost of Goods Sold journal entries post without manual entry. The full accounting rules (weighted-average costing, what posts on sales vs. purchases, cash vs. accrual, voids) are documented on the Inventory Accounting page — the fields below are the per-item setup.

Track Inventory

Off by default. When on, the item is treated as stock: sales decrement quantity and post COGS; purchases increment quantity and recompute average cost.

Inventory Asset Account

Required when Track Inventory is on. The Balance Sheet asset account that holds the value of this item’s stock. There is no chart-of-accounts fallback — it is set per item by design.

COGS Account

Optional. Overrides which expense account is debited for Cost of Goods Sold when this item is sold. If left blank, Kuberan uses the first active Cost of Goods Sold account in the chart of accounts.

Quantity on Hand

The current units in stock. Maintained automatically by sales, purchases, and voids — you normally set it only as an opening figure.

Average Cost

The weighted-average unit cost, recomputed on every purchase. Empty until the item’s first inventory event (it was seeded from Purchase Cost for items that already had stock when inventory accounting was enabled).

Reorder Point

When set above zero, the item shows a low-stock badge once quantity on hand reaches or falls below this number. Purely a reminder — it does not block sales.

Actions

Create an Item

Click Create Item in the toolbar. The New Item drawer opens.
Enter the Item Name and an optional Description. The description appears as the line item description on invoices.
Select the Item Type: Service or Product.
Enter the default Selling Price per unit.
Enter the default Purchase Cost per unit (used for COGS calculation and bill entry).
Select the Income Account from the chart of accounts. This is the revenue account credited on invoices.
Select the Expense Account for bill entry (optional but recommended for products).
Select the Tax Code that applies to this item’s sales. For most Canadian services, this will be HST 13% or HST 15% depending on the province; professional services to registered businesses may use 5%.
Select the Category using the tree picker. Navigate the four-level hierarchy and click the target category.
For a physical product you want to stock-manage, turn on Track Inventory and set the Inventory Asset Account (required), an optional COGS Account override, an opening Quantity on Hand, and a Reorder Point if you want low-stock reminders. See Inventory Accounting for how the postings work.
Click Save Item.

Manage Categories

Click Manage Categories in the toolbar. The Category Manager modal opens.
To create a new category, click + Add Category at the desired level. Enter a name and click Save.
To rename a category, click the pencil icon beside its name.
To move a category, drag it to a new parent in the tree. All sub-categories and items move with it.
To delete a category, click the trash icon. Categories with items assigned to them cannot be deleted; reassign or delete the items first.
Click Done to close the Category Manager.

Duplicate an Item

Click ⋯ → Duplicate on the item row.
A copy of the item is created with the name prefixed by “Copy of”. Edit the name and any other fields.
Click Save Item.

Delete an Item

Items can only be deleted if they have not been used on any invoice, estimate, or bill. To remove an item from future use without deleting it, edit the item and clear the selling price, which prevents it from appearing in the invoice line item picker.

Click ⋯ → Delete on the item row.
If the item has been used in transactions, deletion is blocked. Consider archiving instead (rename to include “ARCHIVED” as a convention).
Confirm deletion.

Inventory Accounting — Costing, COGS postings, and void behaviour for tracked items
Invoices — Add items to invoice line items
Bills — Add items to bill line items for expense tracking
Estimates — Use items when quoting services to customers
Chart of Accounts — Manage the income and expense accounts assigned to items