413 Ledger & statements
Today: 9 Nov 2026

General ledger

Trial balance: the balance of every account. Debits must equal credits.

In balance
CodeAccountTypeTotal debitsTotal creditsDebit balanceCredit balance
1000 Petty cash ASSET 70,000.00 36,872.20 33,127.80
1010 Bank - KBank current account ASSET 13,025,481.73 9,128,025.48 3,897,456.25
1020 Bank - SCB savings account ASSET 1,110,137.60 0.00 1,110,137.60
1100 Accounts receivable ASSET 12,050,643.86 10,046,415.47 2,004,228.39
1150 Input VAT ASSET 157,153.50 0.00 157,153.50
1160 Withholding tax prepaid ASSET 137,005.30 0.00 137,005.30
1500 Office equipment ASSET 300,000.00 0.00 300,000.00
1510 Computer equipment ASSET 660,000.00 0.00 660,000.00
1590 Accumulated depreciation ASSET 0.00 252,200.00 252,200.00
2000 Accounts payable LIABILITY 2,972,093.44 3,060,154.44 88,061.00
2100 Output VAT LIABILITY 3,115.00 458,563.70 455,448.70
2150 Withholding tax payable LIABILITY 0.00 61,518.70 61,518.70
2500 Long-term bank loan LIABILITY 200,000.00 1,000,000.00 800,000.00
3000 Share capital EQUITY 0.00 2,000,000.00 2,000,000.00
3100 Retained earnings EQUITY 0.00 750,000.00 750,000.00
4000 Software sales REVENUE 0.00 6,080,563.86 6,080,563.86
4100 Consulting services REVENUE 0.00 4,417,401.98 4,417,401.98
4200 Training income REVENUE 0.00 1,796,483.72 1,796,483.72
4800 Interest income REVENUE 0.00 10,240.00 10,240.00
4850 Foreign exchange gain REVENUE 0.00 45,028.29 45,028.29
4900 Sales returns and allowances REVENUE 44,500.00 0.00 44,500.00
5000 Cost of services EXPENSE 200,983.25 0.00 200,983.25
5100 Salaries and wages EXPENSE 5,313,000.00 0.00 5,313,000.00
5110 Social security contributions EXPENSE 157,500.00 0.00 157,500.00
5200 Office rent EXPENSE 850,000.00 0.00 850,000.00
5300 Utilities EXPENSE 170,670.00 0.00 170,670.00
5400 Marketing and advertising EXPENSE 836,550.00 0.00 836,550.00
5500 Travel EXPENSE 126,480.00 0.00 126,480.00
5600 Office supplies EXPENSE 34,460.00 0.00 34,460.00
5700 Software subscriptions EXPENSE 427,565.79 0.00 427,565.79
5800 Professional fees EXPENSE 90,000.00 0.00 90,000.00
5850 Depreciation EXPENSE 132,200.00 0.00 132,200.00
5900 Bank charges EXPENSE 4,766.00 0.00 4,766.00
5950 Foreign exchange loss EXPENSE 32,662.37 0.00 32,662.37
5960 Interest expense EXPENSE 36,500.00 0.00 36,500.00
Total16,756,946.2516,756,946.25
How this works - feature 413 Chart of accounts, trial balance, journals and account ledgers.

Concepts

  • Double entry: every entry has debits = credits; JournalService.post refuses anything else.
  • CHECK constraint: a line is either a debit or a credit, never negative.
  • Trial balance: if total debits = total credits the books are in balance.
  • Ledger running balance: SUM(...) OVER (ORDER BY ... ROWS UNBOUNDED PRECEDING).
  • Document numbers come from one MERGE ... OUTPUT statement (NumberingService).

Read the code

  • service/JournalService
  • service/JournalDraft
  • service/ReportService#trialBalance
  • service/NumberingService

SQL behind this page

SELECT a.id, a.code, a.name, a.type,
       COALESCE(SUM(l.debit), 0)  AS debit,
       COALESCE(SUM(l.credit), 0) AS credit
FROM account a
LEFT JOIN v_ledger l ON l.account_id = a.id AND l.entry_date <= :asOf
GROUP BY a.id, a.code, a.name, a.type
ORDER BY a.code

-- account ledger
SELECT entry_id, entry_no, entry_date, entry_description, source_type, source_ref, memo, debit, credit,
       SUM(natural_amount) OVER (ORDER BY entry_date, entry_id, line_id
                                 ROWS UNBOUNDED PRECEDING) AS running
FROM v_ledger
WHERE account_id = :accountId AND entry_date BETWEEN :from AND :to
ORDER BY entry_date, entry_id, line_id