| Cash basis | Income counts when money arrives in the bank, expenses when they leave it. |
| Category | The account a transaction is booked to, like Supplies or Sales. |
| Company file | Your encrypted .fqb file holding all of one company's books. |
| Recovery key | The 52-character key that sets a new passphrase if you forget yours. |
| Statement | A bank's record of an account for a period; Nani imports and verifies it. |
| Verified | A statement whose opening balance plus its transactions equals its closing balance. |
| Reconciled | An account whose books match the bank's statement balance on a date. |
| Transfer | Money moved between your own accounts; not income or an expense. |
| Rule | An instruction that books future transactions automatically. |
| Interview | Grouped questions about unclear transactions. |
| Suggestion | A change your AI proposed, waiting for you unless Autopilot applied it. |
| Autopilot | Lets routine AI suggestions under your limit apply themselves; eligible changes can be undone, subject to later edits and locked-year restrictions. |
| Journal entry | A booking made by hand, for what the bank doesn't show. |
| Reversal | An equal and opposite entry that cancels an earlier one, keeping the history. |
| Lock | Stops any change on or before a date, usually a filed year. |
| Draw, distribution, dividend | Money an owner takes out of the business, named by the kind of business. |
| Opening balance equity | Where the difference from your opening balances waits until your CPA says how to split it. |
| CPA package | The ZIP of reports, files and documents you send your CPA at year end. |
| Audit log | The permanent record of every change, who made it and when. |
