General Ledger — This report shows all financial transactions recorded in the system using
double-entry accounting. Each transaction has a debit (money coming in or expenses going up) and a matching
credit (money going out or revenue being earned). The running balance shows the cumulative total for each account.
Cash
(ASSET, Debit-normal)
1000
No transactions recorded for this account.
Accounts Receivable
(ASSET, Debit-normal)
1200
| Date | Description | JE # | Debit | Credit | Running Balance |
|---|---|---|---|---|---|
| 26 Apr 2026 01:45 | Revenue recognition for Order #2 (shopee #SIM-20260426-014518) | 1 | Rp 100.000 | Rp 100.000 | |
| 26 Apr 2026 01:47 | Revenue recognition for Order #3 (shopee #SIM-20260426-014657) | 3 | Rp 100.000 | Rp 200.000 | |
| 26 Apr 2026 01:47 | Revenue recognition for Order #4 (shopee #SIM-20260426-014737) | 5 | Rp 100.000 | Rp 300.000 | |
| 26 Apr 2026 01:48 | Revenue recognition for Order #5 (shopee #SIM-20260426-014837) | 7 | Rp 150.000 | Rp 450.000 |
Total Debit:
Rp 450.000
Total Credit:
Rp 0
Closing Balance:
Rp 450.000
Entries:
4
Inventory Asset
(ASSET, Debit-normal)
1300
| Date | Description | JE # | Debit | Credit | Running Balance |
|---|---|---|---|---|---|
| 26 Apr 2026 01:45 | Cost of Goods Sold for Order #2 (shopee #SIM-20260426-014518) | 2 | Rp 1.200.000 | Rp -1.200.000 | |
| 26 Apr 2026 01:47 | Cost of Goods Sold for Order #3 (shopee #SIM-20260426-014657) | 4 | Rp 7.500.000 | Rp -8.700.000 | |
| 26 Apr 2026 01:47 | Cost of Goods Sold for Order #4 (shopee #SIM-20260426-014737) | 6 | Rp 7.500.000 | Rp -16.200.000 | |
| 26 Apr 2026 01:48 | Cost of Goods Sold for Order #5 (shopee #SIM-20260426-014837) | 8 | Rp 1.200.000 | Rp -17.400.000 |
Total Debit:
Rp 0
Total Credit:
Rp 17.400.000
Closing Balance:
Rp -17.400.000
Entries:
4
Accounts Payable
(LIABILITY, Credit-normal)
2000
No transactions recorded for this account.
Retained Earnings
(EQUITY, Credit-normal)
3000
No transactions recorded for this account.
Sales Revenue
(REVENUE, Credit-normal)
4100
| Date | Description | JE # | Debit | Credit | Running Balance |
|---|---|---|---|---|---|
| 26 Apr 2026 01:45 | Revenue recognition for Order #2 (shopee #SIM-20260426-014518) | 1 | Rp 100.000 | Rp 100.000 | |
| 26 Apr 2026 01:47 | Revenue recognition for Order #3 (shopee #SIM-20260426-014657) | 3 | Rp 100.000 | Rp 200.000 | |
| 26 Apr 2026 01:47 | Revenue recognition for Order #4 (shopee #SIM-20260426-014737) | 5 | Rp 100.000 | Rp 300.000 | |
| 26 Apr 2026 01:48 | Revenue recognition for Order #5 (shopee #SIM-20260426-014837) | 7 | Rp 150.000 | Rp 450.000 |
Total Debit:
Rp 0
Total Credit:
Rp 450.000
Closing Balance:
Rp 450.000
Entries:
4
Cost of Goods Sold
(EXPENSE, Debit-normal)
5100
| Date | Description | JE # | Debit | Credit | Running Balance |
|---|---|---|---|---|---|
| 26 Apr 2026 01:45 | Cost of Goods Sold for Order #2 (shopee #SIM-20260426-014518) | 2 | Rp 1.200.000 | Rp 1.200.000 | |
| 26 Apr 2026 01:47 | Cost of Goods Sold for Order #3 (shopee #SIM-20260426-014657) | 4 | Rp 7.500.000 | Rp 8.700.000 | |
| 26 Apr 2026 01:47 | Cost of Goods Sold for Order #4 (shopee #SIM-20260426-014737) | 6 | Rp 7.500.000 | Rp 16.200.000 | |
| 26 Apr 2026 01:48 | Cost of Goods Sold for Order #5 (shopee #SIM-20260426-014837) | 8 | Rp 1.200.000 | Rp 17.400.000 |
Total Debit:
Rp 17.400.000
Total Credit:
Rp 0
Closing Balance:
Rp 17.400.000
Entries:
4