Double-Entry Financial Accounting
Real-time Chart of Accounts, auto journal postings from POS/Purchases, Trial Balance, P&L Statement and Balance Sheet.
ASSET Accounts (5)
₹3,55,200.00
LIABILITY Accounts (3)
₹42,900.00
EQUITY Accounts (2)
₹3,17,000.00
EXPENSE Accounts (5)
₹3,05,600.00
| Code | Account Name | Primary Category | Sub-Group | Current Ledger Balance (₹) |
|---|---|---|---|---|
| 1001 | Cash on Hand (Drawer) | ASSET | Cash & Bank | ₹14,850.00 |
| 1002 | HDFC Current Account | ASSET | Cash & Bank | ₹1,85,400.00 |
| 1003 | UPI Collections (Razorpay/Paytm) | ASSET | Cash & Bank | ₹34,200.00 |
| 1100 | Trade Receivables (Customers) | ASSET | Current Assets | ₹26,500.00 |
| 1200 | Inventory / Stock Valuation | ASSET | Current Assets | ₹94,250.00 |
| 2001 | Trade Payables (Suppliers) | LIABILITY | Current Liabilities | ₹32,300.00 |
| 2101 | GST Output Tax Payable (CGST+SGST) | LIABILITY | Duties & Taxes | ₹6,420.00 |
| 2102 | GST Input Tax Credit (ITC) | LIABILITY | Duties & Taxes | ₹4,180.00 |
| 3001 | Owner's Equity Capital | EQUITY | Capital | ₹2,50,000.00 |
| 3002 | Retained Earnings | EQUITY | Reserves | ₹67,000.00 |
| 4001 | Bakery Retail Sales | REVENUE | Direct Income | ₹3,42,800.00 |
| 4002 | Discounts Allowed | REVENUE | Direct Income | -₹4,200.00 |
| 5001 | Product Purchases (COGS) | EXPENSE | Cost of Goods Sold | ₹1,82,400.00 |
| 5101 | Rent Expense | EXPENSE | Operating Expenses | ₹42,000.00 |
| 5102 | Electricity & Utilities | EXPENSE | Operating Expenses | ₹16,800.00 |
| 5103 | Salaries & Staff Wages | EXPENSE | Operating Expenses | ₹55,000.00 |
| 5104 | Packaging Materials | EXPENSE | Operating Expenses | ₹9,400.00 |