General Ledger

The opening balance is derived by summing everything before the period, never read from a stored column — which is why a back-dated entry is correct on the next read.

1220-01 1230-02 1240-01 1240-02 2210-01 2220-01 2220-02 3100-01 4100-01 5100-01 5200-01 5300-01 5500-01

Equity Share Capital3100-01

Date	Voucher	Narration	Debit	Credit	Balance
Opening balance					0.00
2026-04-01	OPN2600001	Opening capital introduced	—	25,00,000.00	-25,00,000.00
Closing balance					-25,00,000.00