413 Ledger & statements
Today: 9 Nov 2026

Journal entries

Every posting in date order - 25 per page (Spring Data Page / Pageable).

358 entries
DateEntryDescriptionCreated byDocumentCurrencyAmount
26 Oct 2026 JV-2026-0358 Loan repayment October 2026 Manual journal THB 29,125.00
25 Oct 2026 JV-2026-0357 Social security contributions Expense record EXP-2026-0089 THB 15,750.00
25 Oct 2026 JV-2026-0356 Salaries - professional services Expense record EXP-2026-0088 THB 144,200.00
25 Oct 2026 JV-2026-0355 Salaries - technology Expense record EXP-2026-0087 THB 195,700.00
25 Oct 2026 JV-2026-0354 Salaries - sales and marketing Expense record EXP-2026-0086 THB 113,300.00
25 Oct 2026 JV-2026-0353 Salaries - head office Expense record EXP-2026-0085 THB 87,550.00
22 Oct 2026 JV-2026-0352 Online software sales Income record INC-2026-0029 THB 18,500.30
20 Oct 2026 JV-2026-0351 Invoice INV-2026-0057 - Napat Wongsakul Invoice INV-2026-0057 THB 28,890.00
20 Oct 2026 JV-2026-0350 Courier - client deliveries Expense record EXP-2026-0084 THB 3,648.70
16 Oct 2026 JV-2026-0349 Payment PAY-2026-0049 for BILL-2026-0049 Bill payment PAY-2026-0049 USD @ 33.4398 39,953.77
15 Oct 2026 JV-2026-0348 Invoice INV-2026-0056 - Andaman Hotels Group Co., Ltd. Invoice INV-2026-0056 THB 385,200.00
14 Oct 2026 JV-2026-0347 Client visit travel Expense record EXP-2026-0083 THB 16,150.00
14 Oct 2026 JV-2026-0346 Payment PAY-2026-0048 for BILL-2026-0050 Bill payment PAY-2026-0048 THB 16,670.60
12 Oct 2026 JV-2026-0345 Public workshop tickets Income record INC-2026-0028 THB 28,173.10
11 Oct 2026 JV-2026-0344 Invoice INV-2026-0055 - Rhine Software GmbH Invoice INV-2026-0055 EUR @ 38.9707 226,419.77
10 Oct 2026 JV-2026-0343 Bill BILL-2026-0051 - Bright Ads Agency Co., Ltd. Vendor bill BILL-2026-0051 THB 55,961.00
10 Oct 2026 JV-2026-0342 Receipt RCPT-2026-0050 for INV-2026-0049 Receipt RCPT-2026-0050 USD @ 33.5589 218,132.85
9 Oct 2026 JV-2026-0341 Invoice INV-2026-0054 - Northern Craft Co., Ltd. Invoice INV-2026-0054 THB 64,200.00
9 Oct 2026 JV-2026-0340 Receipt RCPT-2026-0049 for INV-2026-0041 Receipt RCPT-2026-0049 THB 128,400.00
8 Oct 2026 JV-2026-0339 Office supplies Expense record EXP-2026-0082 THB 2,921.10
8 Oct 2026 JV-2026-0338 Payment PAY-2026-0047 for BILL-2026-0045 Bill payment PAY-2026-0047 THB 95,861.30
7 Oct 2026 JV-2026-0337 Invoice INV-2026-0053 - Pacific Trading Pte. Ltd. Invoice INV-2026-0053 USD @ 33.7094 227,538.45
6 Oct 2026 JV-2026-0336 Payment PAY-2026-0046 for BILL-2026-0048 Bill payment PAY-2026-0046 THB 90,950.00
5 Oct 2026 JV-2026-0335 Invoice INV-2026-0052 - Chao Phraya Logistics PLC Invoice INV-2026-0052 THB 243,960.00
5 Oct 2026 JV-2026-0334 Bill BILL-2026-0050 - Metropolitan Electricity Authority Vendor bill BILL-2026-0050 THB 16,670.60
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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