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.
Purchases5100-01
| Date | Voucher | Narration | Debit | Credit | Balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| 2026-04-05 | PUR2600001 | Raw material purchase | 3,10,000.00 | — | 3,10,000.00 |
| 2026-05-05 | PUR2600002 | Raw material purchase | 3,56,500.00 | — | 6,66,500.00 |
| 2026-06-05 | PUR2600003 | Raw material purchase | 4,03,000.00 | — | 10,69,500.00 |
| 2026-07-05 | PUR2600004 | Raw material purchase | 4,49,500.00 | — | 15,19,000.00 |
| 2026-08-05 | PUR2600005 | Raw material purchase | 4,96,000.00 | — | 20,15,000.00 |
| Closing balance | 20,15,000.00 | ||||