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.
Output SGST2220-02
| Date | Voucher | Narration | Debit | Credit | Balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| 2026-04-08 | INV2600001 | Sales to Acme Industries | — | 37,800.00 | -37,800.00 |
| 2026-04-22 | INV2600002 | Sales to Vertex Traders | — | 25,650.00 | -63,450.00 |
| 2026-05-08 | INV2600003 | Sales to Acme Industries | — | 43,470.00 | -1,06,920.00 |
| 2026-05-22 | INV2600004 | Sales to Vertex Traders | — | 29,497.50 | -1,36,417.50 |
| 2026-06-08 | INV2600005 | Sales to Acme Industries | — | 49,140.00 | -1,85,557.50 |
| 2026-06-22 | INV2600006 | Sales to Vertex Traders | — | 33,345.00 | -2,18,902.50 |
| 2026-07-08 | INV2600007 | Sales to Acme Industries | — | 54,810.00 | -2,73,712.50 |
| 2026-07-22 | INV2600008 | Sales to Vertex Traders | — | 37,192.50 | -3,10,905.00 |
| 2026-08-08 | INV2600009 | Sales to Acme Industries | — | 60,480.00 | -3,71,385.00 |
| 2026-08-22 | INV2600010 | Sales to Vertex Traders | — | 41,040.00 | -4,12,425.00 |
| Closing balance | -4,12,425.00 | ||||