414
Ledger & statements
Balance sheet
Statement of financial position as of 9 Nov 2026
Total assets
8,046,908.84
Total liabilities
1,405,028.40
Equity
6,641,880.44
Assets
| Current assets | |
| 1000 Petty cash | 33,127.80 |
| 1010 Bank - KBank current account | 3,897,456.25 |
| 1020 Bank - SCB savings account | 1,110,137.60 |
| 1100 Accounts receivable | 2,004,228.39 |
| 1150 Input VAT | 157,153.50 |
| 1160 Withholding tax prepaid | 137,005.30 |
| Total current assets | 7,339,108.84 |
| Non-current assets | |
| 1500 Office equipment | 300,000.00 |
| 1510 Computer equipment | 660,000.00 |
| 1590 Accumulated depreciation | -252,200.00 |
| Total non-current assets | 707,800.00 |
| TOTAL ASSETS | 8,046,908.84 |
Liabilities and equity
| Current liabilities | |
| 2000 Accounts payable | 88,061.00 |
| 2100 Output VAT | 455,448.70 |
| 2150 Withholding tax payable | 61,518.70 |
| Total current liabilities | 605,028.40 |
| Long-term liabilities | |
| 2500 Long-term bank loan | 800,000.00 |
| Total long-term liabilities | 800,000.00 |
| Equity | |
| 3000 Share capital | 2,000,000.00 |
| 3100 Retained earnings | 750,000.00 |
| Profit for 2026 to date | 3,891,880.44 |
| Total equity | 6,641,880.44 |
| TOTAL LIABILITIES AND EQUITY | 8,046,908.84 |
Accumulated depreciation is a contra asset: it lives on the asset side with a negative balance.
Profit is not closed into retained earnings yet, so it is shown as its own line in equity.
How this works - feature 414 Assets = Liabilities + Equity on any date.
Concepts
- Assets and liabilities are grouped by sub_type (current / non-current).
- There are no closing entries, so this year's profit is calculated and shown inside equity.
- If the two totals differ, something was posted without a balancing line - the page tells you.
Read the code
service/ReportService#balanceSheet
SQL behind this page
SELECT account_id, account_code, account_name, sub_type, SUM(natural_amount) AS amount
FROM v_ledger
WHERE account_type IN ('ASSET','LIABILITY','EQUITY') AND entry_date <= :asOf
GROUP BY account_id, account_code, account_name, sub_type
HAVING SUM(natural_amount) <> 0
ORDER BY account_code
-- profit inside equity
SELECT COALESCE(SUM(CASE WHEN account_type = 'REVENUE' THEN natural_amount ELSE -natural_amount END), 0)
FROM v_ledger
WHERE account_type IN ('REVENUE','EXPENSE') AND entry_date BETWEEN :from AND :to