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

Bank Charges5300-01

Date	Voucher	Narration	Debit	Credit	Balance
Opening balance					0.00
2026-04-30	PAY2600002	Monthly overheads	2,400.00	—	2,400.00
2026-05-30	PAY2600004	Monthly overheads	2,400.00	—	4,800.00
2026-06-30	PAY2600006	Monthly overheads	2,400.00	—	7,200.00
2026-07-30	PAY2600008	Monthly overheads	2,400.00	—	9,600.00
2026-08-30	PAY2600010	Monthly overheads	2,400.00	—	12,000.00
Closing balance					12,000.00