Account Key Account Name

10 Cash at Bank
General Journal 20 Cash in hand
30 Trade Receivables
General Ledger 40 Other Receivables
41 Interest Receivable
Trial Balance 42 Dividend Receivable
50 Allowance for Bad Debt
60 Inventory
Profit & Loss
70 Prepaid Expenses
75 Securities
Balance Sheet 80 Land & Buildings
90 Office Furniture & Equipment
91 Motor Vehicles
100 Patents, trademarks, & licences
110 Trade Payables
120 Accrued Expenses
121 Interest Payable
122 Tax payable
130 Salaries payable
135 Dividends payable
140 Other Current Liabilities
150 Current Installments of Long-term Debt
160 Long Term Obligations
170 Other Long Term Liabilities
180 Share Capital
190 Share Premium
200 Retained Earnings
201 Dividends paid
210 Sales
220 Sales Return
230 Cost of Sales
240 Salaries
250 Bad Debt Expense
260 Commissions
270 Conferences
280 Advertisements
290 Travel - local
290 Travel - International
300 Entertainment
 310 Office Supplies
320 Professional Services
330 Telephone
340 Utilities
350 Other Expenses
360 Rent
370 Depreciation - Vehicles
380 Depreciation - Equipment
390 Depreciation - Furniture and Fixtures
400 Amortization
410 Interest Income
420 Gain/Loss on Sales of Asset
430 Exchange Loss/Gain
431 Dividend Income
440 Interest Expense
450 Taxation
1010 Adjusting
 Chart of Accou

Report Class SubClass

Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Current Assets
Balance Sheet Assets Non-Current Assets
Balance Sheet Assets Non-Current Assets
Balance Sheet Assets Non-Current Assets
Balance Sheet Assets Non-Current Assets
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Current Liabilities
Balance Sheet Liabilities Long Term Liabilities
Balance Sheet Liabilities Long Term Liabilities
Balance Sheet Owners Equity Share Capital
Balance Sheet Owners Equity Share Premium
Balance Sheet Owners Equity Retained Earnings
Balance Sheet Owners Equity Retained Earnings
Profit and Loss Sales Sales
Profit and Loss Sales Sales
Profit and Loss Cost of Sales Cost of Sales
Profit and Loss Operating Expenses Sales & Distribution
Profit and Loss Operating Expenses Sales & Distribution
Profit and Loss Operating Expenses Marketing
Profit and Loss Operating Expenses Marketing
Profit and Loss Operating Expenses Marketing
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating Expenses Administration
Profit and Loss Operating account Depreciation
Profit and Loss Operating account Depreciation
Profit and Loss Operating account Depreciation
Profit and Loss Operating account Amortization
Profit and Loss Non-operating Interest Income
Profit and Loss Non-operating Gain/Loss on Sales of Asset
Profit and Loss Non-operating Exchange Loss/Gain
Profit and Loss Non-operating Dividend Income
Profit and Loss Interest & Tax Interest Expense
Profit and Loss Interest & Tax Taxation
Adjusting Adjusting Adjusting
Chart of Accounts
 General Journal

Date Account Debit

14-Dec-23 Cash at Bank $ 500,000.00
Chart of Accounts 14-Dec-23 Share Capital
16-Dec-23 Rent $ 10,000.00
General Ledger 16-Dec-23 Cash at Bank
21-Dec-23 Entertainment $ 1,200.00
Trial Balance 21-Dec-23 Cash at Bank
21-Dec-23 Motor Vehicles $ 80,000.00
21-Dec-23 Other Current Liabilities
Profit & Loss
25-Dec-23 Other Long Term Liabilities $ 8,000.00
25-Dec-23 Cash at Bank
Balance Sheet 25-Dec-23 Inventory $ 5,000.00
25-Dec-23 Cash at Bank
25-Dec-23 Sales $ 250,000.00
25-Dec-23 Trade Receivables
25-Dec-23 Cost of Sales $ 2,500.00
25-Dec-23 Inventory
25-Dec-23 Advertisements $ 500.00
25-Dec-23 Cash at Bank
25-Dec-23 Commissions $ 300.00
25-Dec-23 Cash at Bank
25-Dec-23 Entertainment $ 300.00
25-Dec-23 Cash at Bank
25-Dec-23 Cash in hand $ 1,000.00
25-Dec-23 Cash at Bank
25-Dec-23 Office Supplies $ 200.00
25-Dec-23 Cash at Bank
25-Dec-23 Inventory $ 3,000.00
25-Dec-23 Trade payables
25-Dec-23 Sales $ 8,000.00
25-Dec-23 Trade Receivables
25-Dec-23 Cost of Sales $ 2,000.00
25-Dec-23 Inventory
25-Dec-23 Interest Expense $ 50.00
25-Dec-23 Cash at Bank
25-Dec-23 Utilities $ 500.00
25-Dec-23 Cash at Bank
25-Dec-23 Salaries $ 800.00
25-Dec-23 Salaries payable
25-Dec-23 Interest Income $ 300.00
25-Dec-23 Cash at Bank
25-Dec-23 Interest Income $ 100.00
25-Dec-23 Cash at Bank
25-Dec-23 Depreciation - Vehicles $ 200.00
25-Dec-23 Motor Vehicles
25-Dec-23 Taxation $ 1,916.00
25-Dec-23 Tax Payable
25-Dec-23 Advertisements $ 100.00
25-Dec-23 Cash at Bank
25-Dec-23 Salaries payable $ 200.00
25-Dec-23 Cash at Bank
Total $ 876,166.00
 Credit Description Report
Capital Introduced In Business by Owner Mr. A Balance Sheet
$ 500,000.00 Capital Introduced In Business by Owner Mr. A Balance Sheet
Rent Paid Profit and Loss
$ 100,000.00 Rent Paid Balance Sheet
Entertainment Exp Profit and Loss
$ 1,200.00 Entertainment Exp Balance Sheet
Purchased Motor Vehicle Balance Sheet
$ 8,000.00 Purchased Motor Vehicle Balance Sheet
Paid Liability Balance Sheet
$ 8,000.00 Paid Liability Balance Sheet
Purchased Inventory Balance Sheet
$ 5,000.00 Purchased Cash at Bank Balance Sheet
Sales to Mr.A Profit and Loss
$ 250,000.00 Sales to Mr.A Balance Sheet
Cost of Inventory Profit and Loss
$ 2,500.00 Cost of Inventory Balance Sheet
Adversitsement Exp Profit and Loss
$ 500.00 Adversitsement Exp Balance Sheet
Commission Exp Profit and Loss
$ 300.00 Commission Exp Balance Sheet
Entertainment Exp Profit and Loss
$ 300.00 Entertainment Exp Balance Sheet
Bank Transfer Balance Sheet
$ 1,000.00 Bank Transfer Balance Sheet
Office Supplies Profit and Loss
$ 200.00 Office Supplies Balance Sheet
Purchased Inventory Balance Sheet
$ 3,000.00 Purchased Inventory Balance Sheet
Sales to Mr.A Profit and Loss
$ 8,000.00 Sales to Mr.A Balance Sheet
Cost of Sales Profit and Loss
$ 2,000.00 Cost of Sales Balance Sheet
Interest Expense Profit and Loss
$ 50.00 Interest Expense Balance Sheet
Utilities Expense Profit and Loss
$ 500.00 Utilities Expense Balance Sheet
Salaries Expense Profit and Loss
$ 800.00 Salaries Expense Balance Sheet
Interest Income Profit and Loss
$ 300.00 Interest Income Balance Sheet
Amortization Profit and Loss
$ 100.00 Amortization Balance Sheet
Depreciation Motor Vehicle Profit and Loss
$ 200.00 Depreciation Motor Vehicle Balance Sheet
Tax Payable Profit and Loss
$ 1,916.00 Tax Payable Balance Sheet
Adversitsement Exp Profit and Loss
$ 100.00 Adversitsement Exp Balance Sheet
Salaries Expense Balance Sheet
$ 200.00 Salaries Expense Balance Sheet
$ 894,166.00
Class SubClass
Assets Current Assets
Owners Equity Share Capital
Operating Expenses Administration
Assets Current Assets
Operating Expenses Administration
Assets Current Assets
Assets Non-Current Assets
Liabilities Current Liabilities
Liabilities Long Term Liabilities
Assets Current Assets
Assets Current Assets
Assets Current Assets
Sales Sales
Assets Current Assets
Cost of Sales Cost of Sales
Assets Current Assets
Operating Expenses Marketing
Assets Current Assets
Operating Expenses Marketing
Assets Current Assets
Operating Expenses Administration
Assets Current Assets
Assets Current Assets
Assets Current Assets
Operating Expenses Administration
Assets Current Assets
Assets Current Assets
Liabilities Current Liabilities
Sales Sales
Assets Current Assets
Cost of Sales Cost of Sales
Assets Current Assets
Interest & Tax Interest Expense
Assets Current Assets
Operating Expenses Administration
Assets Current Assets
Operating Expenses Sales & Distribution
Liabilities Current Liabilities
Non-operating Interest Income
Assets Current Assets
Non-operating Interest Income
Assets Current Assets
Operating account Depreciation
Assets Non-Current Assets
Interest & Tax Taxation
Liabilities Current Liabilities
Operating Expenses Marketing
Assets Current Assets
Liabilities Current Liabilities
Assets Current Assets
 General Ledger

Date

Chart of Accounts
Account
General Journal Cash at Bank

Trial Balance

Profit & Loss

Balance Sheet

Cash at Bank Result

Cash in hand

Cash in hand Result

Inventory

Inventory Result

Motor Vehicles

Motor Vehicles Result

Sales

Sales Result
Share Capital

Share Capital Result

Trade Receivables

Trade Receivables Result

Interest Expense

Interest Expense Result

Rent

Rent Result

Cost of Sales

Cost of Sales Result

Advertisements

Advertisements Result

Commissions

Commissions Result

Entertainment

Entertainment Result

Office Supplies

Office Supplies Result

Trade payables

Trade payables Result

Utilities

Utilities Result
Salaries

Salaries Result

Interest Income

Interest Income Result

Depreciation - Vehicles

Depreciation - Vehicles Result

Taxation

Taxation Result

Tax Payable

Tax Payable Result

Other Current Liabilities

Other Current Liabilities Result

Other Long Term Liabilities

Other Long Term Liabilities Result

Salaries payable

Salaries payable Result

Total Result
- all -

Data
Description Debit Credit

Capital Introduced $ 500,000.00

Rent Paid $ 100,000.00
Paid Liability $ 8,000.00
Purchased Cash at Bank $ 5,000.00
Adversitsement Exp $ 600.00
Commission Exp $ 300.00
Entertainment Exp $ 1,500.00
Bank Transfer $ 1,000.00
Office Supplies $ 200.00
Interest Expense $ 50.00
Utilities Expense $ 500.00
Salaries Expense $ 200.00
Interest Income $ 300.00
Amortization $ 100.00
$ 500,000.00 $ 117,750.00

Bank Transfer $ 1,000.00

$ 1,000.00

Purchased Invento $ 8,000.00

Cost of Inventory $ 2,500.00
Cost of Sales $ 2,000.00
$ 8,000.00 $ 4,500.00

Purchased Motor V $ 80,000.00

Depreciation Motor Vehicle $ 200.00
$ 80,000.00 $ 200.00

Sales to Mr.A $ 258,000.00

$ 258,000.00
Capital Introduced In Business by Ow $ 500,000.00
$ 500,000.00

Sales to Mr.A $ 258,000.00

$ 258,000.00

Interest Expense $ 50.00

$ 50.00

Rent Paid $ 10,000.00

$ 10,000.00

Cost of Inventory $ 2,500.00

Cost of Sales $ 2,000.00
$ 4,500.00

Adversitsement Ex $ 600.00
$ 600.00

Commission Exp $ 300.00

$ 300.00

Entertainment Exp $ 1,500.00

$ 1,500.00

Office Supplies $ 200.00

$ 200.00

Purchased Inventory $ 3,000.00

$ 3,000.00

Utilities Expense $ 500.00

$ 500.00
Salaries Expense $ 800.00
$ 800.00

Interest Income $ 300.00

Amortization $ 100.00
$ 400.00

Depreciation Motor$ 200.00

$ 200.00

Tax Payable $ 1,916.00

$ 1,916.00

Tax Payable $ 1,916.00

$ 1,916.00

Purchased Motor Vehicle $ 8,000.00

$ 8,000.00

Paid Liability $ 8,000.00

$ 8,000.00

Salaries Expense $ 200.00 $ 800.00

$ 200.00 $ 800.00

$ 876,166.00 $ 894,166.00
 Trial Balance

Date - all -

Chart of Accounts Data

Account Debit
General Journal Cash at Bank $ 500,000.00
Cash in hand $ 1,000.00
General Ledger Interest Expense $ 50.00
Inventory $ 8,000.00
Motor Vehicles $ 80,000.00
Profit & Loss
Sales $ 258,000.00
Share Capital
Balance Sheet Trade Receivables
Rent $ 10,000.00
Cost of Sales $ 4,500.00
Advertisements $ 600.00
Commissions $ 300.00
Entertainment $ 1,500.00
Office Supplies $ 200.00
Trade payables
Utilities $ 500.00
Salaries $ 800.00
Interest Income $ 400.00
Depreciation - Vehicles $ 200.00
Taxation $ 1,916.00
Tax Payable
Other Current Liabilities
Other Long Term Liabilities $ 8,000.00
Salaries payable $ 200.00
Total Result $ 876,166.00
Credit
$ 117,750.00

$ 4,500.00
$ 200.00

$ 500,000.00
$ 258,000.00

$ 3,000.00

$ 1,916.00
$ 8,000.00

$ 800.00
$ 894,166.00
Date Account Debit Credit Description Report Class SubClass
12/25/2023 Interest Expense 50 Interest ExpenseProfit and Interest & Interest Expense
12/25/2023 Sales 8000 Sales to Mr.A Profit and Sales Sales
12/25/2023 Sales 250000 Sales to Mr.A Profit and Sales Sales
12/16/2023 Rent 10000 Rent Paid Profit and Operating Administration
12/25/2023 Cost of Sales 2000 Cost of Sales Profit and Cost of Sal Cost of Sales
12/25/2023 Cost of Sales 2500 Cost of InventorProfit and Cost of Sal Cost of Sales
12/25/2023 Advertisements 100 Adversitsement Profit and Operating Marketing
12/25/2023 Advertisements 500 Adversitsement Profit and Operating Marketing
12/25/2023 Commissions 300 Commission ExpProfit and Operating Marketing
12/21/2023 Entertainment 1200 Entertainment EProfit and Operating Administration
12/25/2023 Entertainment 300 Entertainment EProfit and Operating Administration
12/25/2023 Office Supplies 200 Office Supplies Profit and Operating Administration
12/25/2023 Utilities 500 Utilities ExpenseProfit and Operating Administration
12/25/2023 Salaries 800 Salaries ExpenseProfit and Operating Sales & Distribution
12/25/2023 Interest Income 100 Amortization Profit and Non-operatInterest Income
12/25/2023 Interest Income 300 Interest Income Profit and Non-operatInterest Income
12/25/2023 Depreciation - Vehicles 200 Depreciation MotProfit and Operating Depreciation
12/25/2023 Taxation 1916 Tax Payable Profit and Interest & Taxation
terest Expense

dministration

dministration
dministration
dministration
dministration
ales & Distribution
terest Income
terest Income
Chart of Accounts

General Journal

General Ledger

Profit & Loss

Balance Sheet
 Profit & Loss
Date - all -
Report Profit and Loss

Class Account
Sales

Cost of Sales

Operating Expenses
Rent
Advertisements
Commissions
Entertainment
Office Supplies
Utilities
Salaries
Operating Expenses Result

Operating account
Depreciation - Vehicle
Operating account Result

Non-operating
Interest Income
Non-operating Result

Interest & Tax

Interest Expense
Taxation
Interest & Tax Result

Total Result
Amount
$ 258,000.00

$ 4,500.00

$ 10,000.00
$ 600.00
$ 300.00
$ 1,500.00
$ 200.00
$ 500.00
$ 800.00
$ 13,900.00

$ 200.00
$ 200.00

$ 400.00
$ 400.00

$ 50.00
$ 1,916.00
$ 1,966.00

$ 278,966.00
 Balance Sheet
Date
Report

Chart of Accounts Class

Assets
General Journal

General Ledger

Profit & Loss

Balance Sheet

Assets Result

Liabilities

Liabilities Result

Owners Equity

Owners Equity Result

Total Result
- all -
Balance Sheet

SubClass Account (empty)

Current Assets
Cash at Bank
Cash in hand
Inventory
Trade Receivables
Current Assets Result

Non-Current Assets
Motor Vehicles
Non-Current Assets Result

Current Liabilities
Trade payables
Tax Payable
Other Current Liabilities
Salaries payable
Current Liabilities Result

Long Term Liabilities

Other Long Term Liabilities
Long Term Liabilities Result

Share Capital
Share Capital
Share Capital Result
Dashboard