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Financial Accounting

Lone Wolf's full double-entry sub-ledger. Stripe charges and payouts auto-post; everything else is hand-entered. Numbers are demo data; the posting math is real.

21 accounts. Balances shown as of 2026-06-30. This is a sub-ledger — general business overhead (rent, utilities, non-platform software) lives in the CPA's QuickBooks file, not here.

Assets

Debit-normal. What Lone Wolf owns or is owed.

CodeAccountBalance
1010
Cash — Operating
Lone Wolf LLC business checking.
$79,102
1110
Petty Cash
Physical cash on hand for small offline activity.
$383
1120
Undeposited Funds
Checks received but not yet banked.
$0
1200
Stripe Clearing
Funds captured by Stripe but not yet deposited.
$0

Liabilities

Credit-normal. What Lone Wolf owes.

CodeAccountBalance
2010
Sales Tax Payable
Sales tax collected, owed to Colorado.
$0

Equity

Credit-normal. Owner's residual interest.

CodeAccountBalance
3100
Owner Contributions
Lone Wolf-paid expenses and capital injected from outside the tracked accounts.
$7,600
3900
Retained Earnings
Cumulative net income from prior periods.
$0

Income

Credit-normal. Revenue earned in the period (4500s are contra-revenue).

CodeAccountBalance
4010
Coaching Revenue — Ongoing Sessions
À la carte 1-on-1 sessions ($100/session).
$4,800
4020
Coaching Revenue — Monthly Retainer
Monthly retainer at $500/mo (4 weekly sessions).
$30,000
4030
Coaching Revenue — 3-Month Edges Workshop
3-month cohort program — 9 sessions, $1,200, anchored to *On the Edges of Greatness*.
$24,000
4040
Coaching Revenue — 6-Month Life Transformation
6-month intensive — 20 sessions, $2,800, full lifestyle redesign.
$14,000
4050
Coaching Revenue — Retreats
Crested Butte and Durango retreat fees.
$2,550
4060
Coaching Revenue — Workshops & Clinics
One-off workshops and clinics (distinct from the 3-month Edges Workshop cohort).
$125
4090
Other Income
Speaking fees, book royalties, affiliate income.
$4,800
4510
Refunds & Returns
Contra-revenue — client refunds and disputed charges.
-$100
4520
Discounts & Scholarships
Contra-revenue — coach-granted price reductions.
$0

Expenses

Debit-normal. Costs of running the practice that flow through Stripe / the bank feed.

CodeAccountBalance
5010
Stripe Processing Fees
Card processing fees deducted by Stripe on each payout.
$2,226
5020
Axiom Delta Subscription Fees
Coaching engine platform fee.
$894
5030
Platform Add-on / Upgrade Costs
Hosting, productivity tools, recurring SaaS.
$348
5110
Petty Cash Expenses
Small offline purchases — drawer-funded.
$42
5500
General Business Expenses
Catch-all for offline expenses paid outside Stripe and the bank feed (training, travel, equipment, content production).
$4,780