Delivery revenue
67,800
COD collected
184,500
Gateway in (C2B+STK)
229,700
Payouts out (B2C)
146,000
Unmatched gateway txns
3
Seller wallets (total)
1.26M
On hold 214k · available 1.05M
Three-way match for every gateway transaction: gateway statement line ↔ callback received ↔ journal entry. The C2B account reference is the tracking number, so most transactions match automatically. Daily close is blocked until there are no unexplained items.
Statement lines
212
Auto-matched
207
Manually matched
2
Unmatched
3
Unmatched / exceptions
| Gateway ref | Time | Payer | Account ref given | Amount | Problem | Suggested match | |
|---|---|---|---|---|---|---|---|
| SKE4H2Q9LM | 10:41 | 0712 ••• 412 | TAJ00012 | 3,000 | Ref typo | TAJ-NBO-261114-00012-7 (COD 3,000, phone match) | |
| SKE4J7T1PA | 12:05 | 0790 ••• 562 | TAJ-NKR-261113-00041-9 | 1,600 | Underpaid (COD 1,800) | Hold release · request KSh 200 balance | |
| SKE4K0B3XD | 12:58 | 0745 ••• 213 | — | 2,800 | Callback missing, on statement | No candidate |
Cash COD is a liability of the agent until it's remitted. When an agent goes over their float limit, the agent app blocks new cash COD releases, and only M-Pesa COD stays available.
| Agent | Town | Cash COD held | Float limit | Utilisation | Oldest unremitted | Remit by | Status |
|---|---|---|---|---|---|---|---|
| Soy Junction Agent | Soy | 14,600 | 10,000 | 2 days | Today 18:00 | Blocked | |
| Kitale Mega Agent | Kitale | 12,400 | 40,000 | Today | Mon 09:00 | OK | |
| Kapenguria Stage | Kapenguria | 8,200 | 15,000 | 1 day | Today 18:00 | OK | |
| Rider Brian O. | Eldoret | 3,000 | 10,000 | Today | End of run | OK |
Record remittance
| Request | Wallet | Amount | To | Requested | Lifecycle | |
|---|---|---|---|---|---|---|
| WD-1180 | ABC Fashion | 114,500 | M-Pesa 0722 ••• 900 | 09:12 | Requested | |
| WD-1179 | Kitchen Plus KE | 62,000 | Bank · Equity ••• 4417 | 08:40 | Requested | |
| WD-1178 | Glow Beauty | 35,500 | M-Pesa 0729 ••• 117 | 08:02 | Requested | |
| WD-1177 | Agent · Kitale Mega | 38,400 | M-Pesa 0711 ••• 210 | Yesterday | Sent · B2C ref SKD9… | |
| WD-1176 | ABC Fashion | 96,000 | M-Pesa 0722 ••• 900 | Yesterday | Completed |
Requested → Approved (maker-checker over KSh 50,000) → Sent (B2C submitted) → Completed (result callback) or Failed (reversal journal posted automatically). Amounts are reserved in the wallet at request time.
| Agent | Rule | Bookings | Collections | Fee base | Commission | Status |
|---|---|---|---|---|---|---|
| Kitale Mega Agent | 20% of fee on destination handling | 12 | 54 | 18,900 | 3,780 | Accruing |
| Eldoret Zion Mall | 20% destination · 10% origin | 21 | 48 | 22,100 | 3,970 | Accruing |
| Westlands Agent | 10% of fee on bookings | 37 | 0 | 11,650 | 1,165 | Accruing |
Commission is earned when the parcel reaches a final state (delivered, collected or returned), not at booking, so cancelled parcels don't pay out. Rates are set in Settings, never in code.
| Entry | Time | Source | Account | Dr | Cr |
|---|---|---|---|---|---|
| JE-88342 | 10:44 | COD collected · TAJ-…00012-7 · SKE4H2Q9LM | 1100 Gateway clearing | 3,000 | |
| 2100 Seller wallet · ABC Fashion · on hold | 3,000 | ||||
| JE-88343 | 10:44 | Agent commission · Kitale Mega | 5200 Agent commission expense | 70 | |
| 2200 Agent wallet · Kitale Mega | 70 | ||||
| JE-88351 | 11:30 | Cash COD · Soy Junction · TAJ-…00098-1 | 1300 Agent cash receivable · Soy Junction | 2,400 | |
| 2100 Seller wallet · Gadget Hub · on hold | 2,400 | ||||
| JE-88360 | 12:00 | Hold release (48h) · ABC Fashion | 2100 Seller wallet · on hold | 41,000 | |
| 2110 Seller wallet · available | 41,000 |
Every wallet balance is the sum of its journal lines. There are no balance columns that get updated directly. Entries are never edited; reversals are new entries.
Assets
1000 Bank · operating
1010 Bank · seller trust account
1100 Gateway clearing (paybill)
1300 Agent cash receivable
1400 Seller receivables (fees on account)
1900 Suspense
1010 Bank · seller trust account
1100 Gateway clearing (paybill)
1300 Agent cash receivable
1400 Seller receivables (fees on account)
1900 Suspense
Liabilities
2100 Seller wallets · on hold
2110 Seller wallets · available
2120 Seller wallets · reserved (withdrawal)
2200 Agent wallets
2300 Claims payable
2400 Receiver refunds payable
2110 Seller wallets · available
2120 Seller wallets · reserved (withdrawal)
2200 Agent wallets
2300 Claims payable
2400 Receiver refunds payable
Income & expense
4000 Delivery fees
4100 COD fees
4200 Storage & return fees
4300 Cover premiums
5100 SMS cost
5200 Agent commission
5300 Claims expense
5400 Gateway charges
4100 COD fees
4200 Storage & return fees
4300 Cover premiums
5100 SMS cost
5200 Agent commission
5300 Claims expense
5400 Gateway charges