Built for solo entrepreneurs

Accounting without a database.

Spbook is a lightweight accounting tool designed for solo entrepreneurs. It stores structured data as JSON files in your Google Drive, eliminating the need for traditional database infrastructure while keeping full control in the hands of the user.

Open App View on GitHub Why it exists

Why Spbook exists

Most accounting solutions are built around multi-user environments, database-backed systems, and operational complexity that may not be necessary for small-scale, single-user workflows. For solo entrepreneurs with a limited number of yearly records, such systems often introduce more overhead than value.

A simpler model

Spbook takes a different approach by rethinking the storage layer. Instead of relying on a traditional database, it leverages structured files and cloud storage. This removes the need for database hosting, backups, and maintenance, while remaining fully sufficient for low-volume accounting scenarios.

The core idea is simple: separate the data from the application. Spbook manages accounting records, but the data itself remains under the user’s control. All records are stored as files in the user’s own storage and can be accessed, reused, or processed by other tools at any time.

Design principles

Spbook is designed around a focused use case: personal bookkeeping for a single user. The system prioritizes clarity, simplicity, and long-term maintainability over feature complexity.

Keep the data separate

The system does not lock data into a proprietary backend. JSON-based storage ensures portability, transparency, and long-term accessibility.

Optimize for real scale

The architecture reflects actual usage patterns. A single-user system with limited data volume does not require full database infrastructure.

Prefer clarity over magic

A file-based structure provides a predictable and understandable model. The system remains easy to inspect, debug, and evolve over time.

Example record

{
  "id": "inv-2026-0001",
  "type": "invoice",
  "issueDate": "2026-04-01",
  "client": {
    "name": "Example OÜ",
    "country": "EE"
  },
  "currency": "EUR",
  "amount": 1234.50,
  "status": "paid"
}

Why Google Drive

Google Drive is not presented here as a universal answer for every application. It is a practical storage layer for a small personal accounting tool: familiar, accessible, backed up, and already good enough for structured files and directory-based organization.

Open source by intention

This project is being built for personal use first. It may or may not become useful to others, but that is exactly why it makes sense to build it in the open. The architecture is interesting on its own, and anyone should be able to study it, adapt it, or reuse the ideas.

Built in public as a real working tool
Focused on portability and user ownership
Intended as both a product and an engineering case study

Likely scope

Spbook starts with bookkeeping for one user, then may grow into invoice generation, administrative workflows, and mobile applications. The foundation should remain the same: simple data, clear structure, and no unnecessary infrastructure.

Bookkeeping records for s.p. activity
Invoice generation and export
Bank statement imports
Mobile clients built on the same data model