SkuSum joins your Amazon reports in your browser and builds a balanced double-entry journal per settlement, ready to import into QuickBooks or Xero. Below is the output on sample/demo data (not a real seller's numbers). The account mapping has been reviewed with practicing ecommerce bookkeepers and checked against real Amazon settlement files. If you would book something differently, a one line note is always welcome, and unknown line types can be mapped to your own accounts right in the tool.
Download the sample journal (CSV)1. Amazon settlement splits the deposit into its real parts. Debits always equal credits.
| Account | Type | Debit | Credit |
|---|---|---|---|
| Amazon Sales | Income | 10,800.00 | |
| Amazon Sales Tax Collected conditional | Liability | — | |
| Amazon Reimbursements conditional | Other income | — | |
| Amazon Referral Fees | Expense | 1,670.00 | |
| Amazon FBA Fees | Expense | 2,470.00 | |
| Amazon Storage & Service Fees | Expense | 110.00 | |
| Amazon Advertising conditional | Expense | — | |
| Amazon Promotions conditional | Expense | — | |
| Amazon Clearing Account | Bank / asset | 6,550.00 |
Unknown line types hard-block the journal until resolved. You can map an unknown type to a category yourself (custom mappings, saved in your browser); every custom-mapped line is disclosed in the review bucket and in the export trailers, so the classification decision stays visible to whoever reads the books.
Conditional rows appear in the journal only when those lines exist in the settlement (marketplace-collected tax, FBA reimbursements, ads billed inside the settlement, promotions). When absent they are omitted entirely, never written as zero. This demo settlement has none of them, hence the dashes.
Refunded referral commission nets into Amazon Referral Fees as a contra, rather than a separate Refunds account, for a cleaner net referral-fee expense (validated with a practicing bookkeeper). A separate Refunds account is used only when you want to analyse refund activity on its own. In this demo the only refund line is a referral-commission reversal, so there is no separate Refunds row.
These account and detail types were reviewed with a practicing ecommerce bookkeeper. They are a suggested starting point, not a rule. Account names are editable in the tool, so you can match any chart of accounts.
| Account | QBO account type | QBO detail type |
|---|---|---|
| Amazon Sales | Income | Sales of product income |
| Amazon Sales Tax Collected | Other Current Liabilities | Sales tax payable |
| Amazon Reimbursements | Income | Discounts and refunds given |
| Amazon Referral Fees | Expense | Shipping, freight and delivery |
| Amazon FBA Fees | Expense | Shipping, freight and delivery |
| Amazon Storage and Service Fees | Expense | Shipping, freight and delivery |
| Amazon Advertising | Expense | Advertising and promotional |
| Amazon Refunds | Income (contra) | Discounts and refunds given |
| Amazon Promotions | Income (contra) | Discounts and refunds given |
| Amazon Clearing Account | Bank | Cash on hand |
| Cost of Goods Sold | Cost of goods sold | Supplies and materials |
| Inventory Asset | Other current asset | Inventory |
One bookkeeper flagged that promotions can sit as contra income rather than an expense, so both appear above under the same detail type. The tool books the debit either way; the account classification is your call in QBO.
2. Amazon COGS (only if the seller provides cost per unit):
| Account | Type | Debit | Credit |
|---|---|---|---|
| Cost of Goods Sold | Expense | 4,370.00 | |
| Inventory Asset | Asset | 4,370.00 |
COGS is only as complete as the seller's cost file. A SKU with sales but no cost row would silently understate COGS and overstate profit, so SkuSum flags every such SKU in its review bucket before export instead of assuming zero.
On cost basis: v1 uses one landed cost per unit. A practicing bookkeeper's note is that unit cost drifts as you replenish, so a date-wise SKU cost log with FIFO gives a more reliable inventory valuation over time. Dated cost logs are on the roadmap; for now the single cost per unit is explicit and auditable.
The Amazon Clearing Account balances each settlement to the actual deposit the seller can reconcile against their bank.
On the clearing account: if your business has no account-level reserve, you can skip the clearing account and debit the bank directly. One bookkeeper noted Amazon now holds deferred transactions for high-turnover accounts instead of an account-level reserve, which changes how the deposit is timed. Since account names are editable, either setup works.
Two separate questions, never blurred: the journal ties out to the deposit (debits = credits) even while individual SKU margins may still be flagged for review. SkuSum shows both states explicitly instead of letting a balanced journal imply that every SKU number is final.
Local-first: runs in the seller's browser, nothing uploaded, no Amazon API access, so it does not break when Amazon throttles or deprecates SP-API. Verifiable: every number traces back to a settlement line you can open. Pricing: it will not punish you for growing the way per-order tools like A2X do.
For practicing bookkeepers who run Amazon clients: if you review the mapping with us against your real practice, in writing whenever suits you, you get free lifetime Pro and a say in what gets built first. For everyone else, the founding Pro seat is on the pricing page.