Luca is an accrual-based accounting system that runs on MacOS. It has the ability to handle real-time double-entry postings and multiple currencies, yet it is very easy to use and requires minimal accounting knowledge to operate.

It can also work in client-server mode with multiple user access, using MySQL and PostgreSQL databases. Or with its database shared in iCloud.

Luca's Design Objectives

"The task of the accounting profession, in relation to intangible assets and knowledge-based enterprise, is less about counting than it is about giving an account - telling the story of both tangible and intangible assets in meaningful ways, for both managers and markets." - Accounting for Knowledge Management.

The primary aim of an accounting system should be to help its users understand the financial information better. And we believe there's no finer platform for understanding information design than the Mac.

So we're trying to take advantage of all the wonderful user-interface design technology that is available on a Mac to provide Mac users with an inexpensive, easy-to-use accounting system that has most of the standard accounting features (e.g., double-entry, multi-currency, real-time P&L reporting, the ability to drill down and verify the source of any piece of data), and yet is still recognisably Mac-like in concept and navigation.

We take advantage of multiple windows to allow the user to focus on more-manageable pieces of information at a time, while providing the ability to drill down into the details or bring up related information with just one click. And we take advantage of a Cocoa application's ability to keep all its windows synchronised when you make changes in any piece of data.

Luca also exploits the relational nature of the underlying database to allow the user to analyse the data from any angle – for example, by starting at the Profit and Loss Statement and drilling down to the specific transactions that made up an account, or by starting at a specific transaction (say, an invoice) and looking up all the payment transactions, comparing them against the debtor’s credit history.

Luca has been built on very strong foundations. It has an open architecture, which allows users to choose which database they want to use to store the accounting data. Luca works with the SQLite database, by default, but users can choose to use it with MySQL or PostgresSQL.

Also, Luca is written in Objective-C and can be used as an embedded database in mission-critical applications, e.g., in CRM (Customer Relationship Management) or insurance systems.

Therefore, the way we've envisaged it, a user can begin to use Luca in a non-critical, entry-level setting. And we're hoping to make the data entry as streamlined as a Personal Financial Management Tool. Then if Luca proves to be useful, the user can look forward to exploiting the built-in scaleability of Luca's double-entry engine to handle the accounting requirements of even a large scale business.

The schedule for Luca for Maverick’s development is to add features like Inventory and Time Billing, and a feature for importing invoices to create associated vouchers automatically, etc.

Other Features

Recurring Vouchers

Recurring vouchers can be created for General Vouchers, Cash Receipts or Disbursements, and Receivables or Payables.

Parameters can be set to repeat a voucher daily, weekly, monthly or yearly over a number of periods. Vouchers can also be set to repeat at intervals, e.g. at a bi-weekly or 6-monthly interval.

Printing and Exporting

The listings e.g. Chart of Accounts, Trial Balance, Journals and Statement of Accounts, etc. can be printed, saved as a PDF file or exported so that you may format it in your preferred spreadsheet application.

Currency Formats

Currency display formats and decimal number precision can be set for individual currencies (e.g., the Japanese yen has no decimal places and you can set this, as shown below, by setting the Max fraction digits to 0) :

Multiple Companies

Multiple companies can be set up in separate databases.

iCloud Support

You can share the Luca SQLite database files in iCloud with Luca on your other Macs

Fast Start

Luca is designed to make it very easy for novice users to establish an accounting system. When first launched, Luca displays an example Chart of Accounts and sample vouchers (e.g., payments, receipts, payables and receivables) for the current month. 

The Luca Manual

There is a Luca Quick Start Manual that will use the example Chart of Accounts to show you how you could go about using Luca. You can go to work immediately, following the examples in the Manual. It describes one month's worth of accounting data that's already been entered into the system. And it takes you from the initial setup to handling a variety of common scenarios. The Luca Manual can be found here.

Release Log

6.0.1 March 15th 2014. Luca 6.0.1 for the App Store released.

6.0.2 March 23rd 2014. This version fixes the URL in the Luca Help menu so that users are directed to a more appropriate Luca support web page.

6.0.3 April 14th 2014. iCloud support is added for this version. You can share the Luca SQLite database files in iCloud with your other Macs. Managing the Luca SQLite database files is made simpler. You can move, copy or create a Luca database file within the Luca Preferences Pane. There are also simple one-click buttons to create separate databases for the setup of multiple companies.

6.0.4 April 30th 2014. This version improves the error handling in accessing a previously saved iCloud connection after iCloud is turned off. Also fixes minor bugs.

6.0.5 May 20th 2014. Adds the flexibility to close accounts in advance for future accounting periods. Includes other minor enhancements.

6.0.6 June 10th 2014. Besides the current built-in SQLite database, this version has added support for MySQL and PostgreSQL databases. An export facility has been built to export the accounting data in Luca's built-in SQLite database to any MySQL or PostgreSQL database.

7.0 Nov 11th 2014. Minor bug fixes and runs on Yosemite.

8.0 Feb 29th 2020. Luca for Catalina (and Mojave). This version works with MySQL 8 and PostgreSQL 11 databases.

8.0.1 March 8th 2020. Luca for Catalina (only). Checked that all windows will work in Dark Mode.

8.0.2 March 9th 2020. Luca for Catalina. Removed the Chinese localisation (for now).

9.0 March 7th 2021. Luca for Big Sur. Luca now works only for Big Sur. This is a Universal binary that will work for both Intel and ARM-based Macs.

You can download Luca from here :

The latest version is 9.0

Luca works on MacOS Big Sur.

You can still download
Luca for Catalina

Please check out the Release Log and the Luca Owner's Manual.

Need Help? Contact
Luca Support

Luca Features

- Chart of Accounts
- Unlimited levels
- Easily re-ordered
   thru (Control-)drag and drop

- Double-entry Accounting
- Real-time Postings
- Real-time P&L Reporting
- Can drill down into details
- Makes it easy to audit

- Tracks Sales, Purchases,
   Receivables and Payables
- Allows partial payment of i

- Allows off-setting between invoices
   of same account

- Multi-Currency
- Billing, Settlement, & Base 
   Currencies can be different
- Calculates Forex Gain/Loss

- Statement of Accounts and
   Aging Analysis can be generated 
   at any time and for any period
- Can manage Budget against
   Accounts, e.g., expenses & rental
- Can set up separate cost
   centres and consolidate them for

- Balances are auto-updated
- Transactions can be entered for 
   new month without waiting for
   previous month to close
- Accounts for previous month can
   be re-opened
- Retained earnings are auto-
  &nbspupdated during year-end closing

- Multiple Companies
- iCloud Support

You can use Luca to work through the examples in the following books:

Essentials of Accounting by Robert N. Anthony - the best guide to learning accounting

The Accounting Game
Basic Accounting Fresh from the Lemonade Stand

Also, look for other Cutedge apps on the App Store :