LEDGER/11 · FY2025-Q2
--:--:-- UTC
v3.0
● BALANCED
Bookkeepingthat respects double-entry.
A small-business book with no shortcuts. Every entry is a real journal entry. Debits equal credits, every time. If your bookkeeper opens it on a Tuesday, she doesn't need a forty-minute onboarding video.
JOURNAL · GENERAL · FY2025PAGE 142 · 4 ENTRIES
14 May2025
Продажи · invoice INV-0421Apex Co. · NET-30 · ref pmt-0142
DEBIT
CREDIT
1100 · Accounts Receivable$4,820.00—
4000 · Продажи revenue—$4,464.81
2200 · Продажи tax payable—$355.19
$4,820.00
$4,820.00
14 May2025
Office rent · MayMott St lease · ACH from operating
DEBIT
CREDIT
6200 · Rent expense$3,200.00—
1010 · Cash · operating—$3,200.00
$3,200.00
$3,200.00
13 May2025
Payroll · pp-0810 (bi-weekly)4 employees · Gusto · ref gst-0810
DEBIT
CREDIT
6000 · Salaries & wages$18,420.00—
6010 · Payroll taxes (er)$1,408.13—
2110 · Payroll liabilities—$5,840.62
1010 · Cash · operating—$13,987.51
$19,828.13
$19,828.13
12 May2025
AWS · April invoiceauto-import from .ofx · cleared 12 May
DEBIT
CREDIT
6400 · Cloud infrastructure$1,284.42—
1010 · Cash · operating—$1,284.42
$1,284.42
$1,284.42
EXHIBIT ATrial balance · 30 AprPG. 02 / 06
Both sidesalways tie.
"Books don't balance" is not an error message. It is a sign that something didn't get entered, or got entered twice. Ledger refuses to save an unbalanced entry. Trial balance to the penny, every close.
#— ACCOUNTDEBITCREDIT
—ASSETS
1010Cash · operating$48,210.42—
1020Cash · payroll reserve$22,000.00—
1100Accounts receivable$18,640.00—
1500Equipment, net$8,420.00—
—LIABILITIES
2110Payroll liabilities—$5,840.62
2200Продажи tax payable—$1,420.18
—EQUITY
3000Owner's equity—$42,000.00
3900Retained earnings—$48,009.62
—TOTAL · 30 APR$97,270.42$97,270.42
One twenty-nine.One business.
Or as many as you need — the license is per-machine, not per-company. Imports OFX/QIF from any bank. Exports to anything your CPA wants on the Tuesday before tax day.
Купить Ledger · $129 once →$129ONCE · UNLIMITED COMPANIES · LOCAL DATA