Cash
What this page is for: every place the company holds or spends money, how each maps to the general ledger, and what counts as cash for runway.
Last reviewed: 2026-10-15, by Head of Finance
Accounts
| Account | Institution | Last 4 | GL account | Purpose | Counts as runway cash? |
|---|---|---|---|---|---|
| Operating checking | Mercury | 4821 | 1010 | Payroll, bills, Ramp payments, Stripe payouts | Yes |
| Treasury | Mercury | 7710 | 1020 | Excess cash | Yes |
| Corporate card | Ramp | n/a | 2010 Ramp Card Payable | Employee spend | n/a |
| Stripe balance | Stripe | n/a | 1960 Stripe Clearing | Pending payouts | No (in transit) |
Rules
- Runway cash: Operating plus treasury. Funds in transit from Stripe don't count until they land.
- Restricted cash: None.
- Transfers between our own accounts: Recorded as transfers between 1010 and 1020. They never count as spend or revenue.
- Card and processor clearing: Ramp is paid in full from operating checking every week. Stripe payouts land net of fees; fees are grossed up through 1960 Stripe Clearing.
Statement timing
| Account | Statement period | Where statements are saved |
|---|---|---|
| Mercury operating and treasury | Calendar month | Finance/Close/YYYY-MM/Statements/ |
| Ramp card | Calendar month | Same folder |
Reconciliations
Every account above gets reconciled monthly with the bank-reconciliation skill.