Ledger GL-01 · Period 09/2026 · in USD. Movement is the period; balance is cumulative. The grand total is the check — if it is not zero, something posted that should not have.
| Account | Name | Movement Dr | Movement Cr | Balance Dr | Balance Cr |
|---|---|---|---|---|---|
| 100100 | Cash at bank | 412,880.00 | 412,880.00 | ||
| 110200 | Trade receivables | 288,140.25 | 288,140.25 | ||
| 120300 | Inventory — raw materials | 196,420.00 | 196,420.00 | ||
| 120400 | Inventory — finished goods | 104,880.50 | 104,880.50 | ||
| 150100 | Plant and equipment | 840,000.00 | 840,000.00 | ||
| 155100 | Accumulated depreciation | 312,400.00 | 312,400.00 | ||
| 200100 | Trade payables | 241,980.75 | 241,980.75 | ||
| 210300 | Goods received not invoiced | 48,220.00 | 48,220.00 | ||
| 230100 | VAT payable | 61,340.00 | 61,340.00 | ||
| 300100 | Share capital | 500,000.00 | 500,000.00 | ||
| 310100 | Retained earnings | 402,180.00 | 402,180.00 | ||
| 400100 | Revenue — goods | 1,284,900.00 | 1,284,900.00 | ||
| 500100 | Cost of goods sold | 742,180.00 | 742,180.00 | ||
| 610100 | Freight in | 48,940.00 | 48,940.00 | ||
| 700100 | Payroll | 228,560.00 | 228,560.00 | ||
| Totals | 2,851,020.75 | 2,851,020.75 | 2,861,900.75 | 2,861,900.75 | |
Debits equal credits in both pairs, so the ledger is in balance. That is the whole job of this report, which is why the totals row is the one a reader looks at first and the one a scrolling table is most likely to hide.