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.
Salaries and Wages5200-01
| Date | Voucher | Narration | Debit | Credit | Balance |
|---|---|---|---|---|---|
| Opening balance | 0.00 | ||||
| 2026-04-30 | PAY2600002 | Monthly overheads | 1,85,000.00 | — | 1,85,000.00 |
| 2026-05-30 | PAY2600004 | Monthly overheads | 1,85,000.00 | — | 3,70,000.00 |
| 2026-06-30 | PAY2600006 | Monthly overheads | 1,85,000.00 | — | 5,55,000.00 |
| 2026-07-30 | PAY2600008 | Monthly overheads | 1,85,000.00 | — | 7,40,000.00 |
| 2026-08-30 | PAY2600010 | Monthly overheads | 1,85,000.00 | — | 9,25,000.00 |
| Closing balance | 9,25,000.00 | ||||