JE-2026-0841 Draft
Period 09/2026 · Ledger GL-01 · Prepared by M. Osei
Out of balance by $1,000.00
Debits total $18,940.50 against credits of $17,940.50. An entry cannot be posted until the two agree — check line 3, which carries the full GRNI accrual against a payable net of the freight lines.
| Account | Description | Cost centre | Debit | Credit |
|---|---|---|---|---|
| 610100 | Freight in — inbound haulage | CC-2205 | 4,120.00 | |
| 610400 | Customs duty — Q3 import | CC-2205 | 1,880.50 | |
| 210300 | Goods received not invoiced | CC-2205 | 12,940.00 | |
| 200100 | Trade payables — Acme Supply Co. | — | 17,940.50 | |
| Totals | 18,940.50 | 17,940.50 | ||
| Difference | 1,000.00 — debits exceed credits | |||
A posting rule is not a field error. Nothing is wrong with any single line here — the set does not balance, so the message belongs to the document and sits above it rather than beside a control.