The cost of accounting services is contingent on the number of accounting documents, such as sales invoices, purchase invoices, receipts, expense documents, and bank statements. In this model, one original document equals one transaction. A transaction represents an accounting entry made in accounting software to record a single economic transaction. Each transaction comprises multiple entries. For instance, when recording a purchase or sales invoice in accounting software, an average of three entries is generated, two for a bank transaction, and up to 20 for payroll calculations. The advantage of this pricing method based on the number of entries is its simplicity and transparency. If the client has fewer documents, their invoice will be smaller, and vice versa.