For the Production Accountant — using Togra

# For the Production Accountant — using Togra

Per-project books — variances, drawdowns, fees due, residuals, S481 spend.

Production Accountant is a project-specialist persona; your top bar is narrowed to Financing, Rights and Production — and within each, the sub-nav leads with your tabs (Financing → Cost report · Hot costs · Cashflow · Finance plan · Invoices; Production → Expenses · Per diem · BACS · Timesheets · Pay periods · Timecards board; Rights → Residuals · Net profits · Sales report · Transparency). The rest of each module stays under More ▾. You land on a cross-project accountant's hub. This is the per-project books role — distinct from the company Finance Director / CFO, who owns the company-level forecast and position.

## Where you land
You land on the Production Accountant hub (production-accountant-hub.php) — weekly summaries, variance flags, suppliers awaiting payment and a payment-run preview, across the productions you're named on (a freelance PA can carry productions in several companies).

## Your surfaces & workflows
- The books — Cuntasaíocht (Accounts), scoped to your productions. Your production-accountant role gives you the books for your titles, however they're structured:
- S481 title (its own DAC): the full financial statements, VAT return, bank reconciliation and WIP release for that DAC entity — the selectors show only your entities.
- S487A title (shares the parent entity, no DAC): a per-title profit & loss (financial statements with ?project= — balance sheet/VAT/bank stay at entity level) and a read-only project ledger (project-ledger.php — the posted GL lines tagged to your title), so you see your title's books without the rest of the parent's.
- The AP / PO subledgers are scoped to your assigned projects, and payment runs are scoped too — you can pay your productions' approved invoices (and remit payroll for a DAC you own); the run hard-rejects any invoice outside your scope.
- Accounts receivable (accounts-receivable.php) for your titles too — you can capture sales-invoice drafts; issuing them and recording receipts (which post to the ledger) are done by a full-access accounts user (admin/lead/CFO).
- The whole-company views (the raw general ledger across an entity, the GL export and the company PCard register) stay with admins/leads and the CFO.
- Cost control — Airgead. The cost report (actuals straight from the ledger), hot costs during the shoot, drawdowns, the petty-cash and production-accountant surfaces.
- The floor — Bordáil. Crew expenses, per-diems and the timecard → pay-period payroll pipeline that post into the ledger.
- Residuals & revenue — Cearta. Residual obligations and the revenue that flows through the waterfall.

## The one-ledger advantage
Everything posts to one book of record, and the cost report reads the same journals — so your actuals, the producer's cost report and the statutory books are the same numbers, reconciled by construction.

The Cuntasaíocht and Airgead guides are your main references.