Accounting
General ledger
Account balances are calculated from posted journal lines, not stored as authoritative running totals.
Account balances
| Code | Account | Type | Debits | Credits | Balance |
|---|---|---|---|---|---|
| 1000 | Cash | asset | $1,296 | $0 | $1,296 |
| 1100 | Accounts Receivable | asset | $1,296 | $1,296 | $0 |
| 2000 | Accounts Payable | liability | $0 | $0 | $0 |
| 2100 | Unearned Revenue | liability | $0 | $0 | $0 |
| 3000 | Owner Equity | equity | $0 | $0 | $0 |
| 4000 | Service Revenue | revenue | $0 | $1,296 | $1,296 |
| 4900 | Refunds and Allowances | revenue | $0 | $0 | $0 |
| 5000 | Operating Expense | expense | $0 | $0 | $0 |
| 5900 | Bad Debt Expense | expense | $0 | $0 | $0 |
Journal entries
| Date | Description | Source | Debits | Credits |
|---|---|---|---|---|
| 2026-09-24 | Payment received for INV-2026-000004 | payment #6 | $149 | $149 |
| 2026-09-24 | Invoice INV-2026-000004 finalized | invoice #4 | $149 | $149 |
| 2026-09-24 | Payment received for INV-2026-000003 | payment #5 | $499 | $499 |
| 2026-09-24 | Invoice INV-2026-000003 finalized | invoice #3 | $499 | $499 |
| 2026-09-24 | Payment received for INV-2026-000002 | payment #4 | $149 | $149 |
| 2026-09-24 | Invoice INV-2026-000002 finalized | invoice #2 | $149 | $149 |
| 2026-09-24 | Payment received for INV-2026-000001 | payment #3 | $499 | $499 |
| 2026-09-24 | Invoice INV-2026-000001 finalized | invoice #1 | $499 | $499 |