Nominal Ledger
Thursday 16 July 2026, 12:25 · 1 active branch(es)
Live
SO1 — Customer parts sale
2026-07-16
| Account | Account name | Branch | Debit | Credit |
|---|---|---|---|---|
| 1100 | Trade debtors | Bristol Central | £384.41 | £0.00 |
| 4000 | Parts sales | Bristol Central | £0.00 | £320.34 |
| 2200 | VAT control | Bristol Central | £0.00 | £64.07 |
| 5000 | Cost of goods sold | Bristol Central | £219.56 | £0.00 |
| 1200 | Inventory | Bristol Central | £0.00 | £219.56 |
Trial balance
| Code | Account | Debit | Credit | Balance |
|---|---|---|---|---|
| 1000 | Bank current account | £76,193.80 | £1,500.00 | £74,693.80 |
| 1100 | Trade debtors | £3,300.03 | £620.69 | £2,679.34 |
| 1200 | Inventory | £0.00 | £1,771.59 | £-1,771.59 |
| 2200 | VAT control | £0.00 | £550.02 | £-550.02 |
| 4000 | Parts sales | £0.00 | £2,750.01 | £-2,750.01 |
| 5000 | Cost of goods sold | £1,771.59 | £0.00 | £1,771.59 |
| 6900 | Management decision costs | £1,500.00 | £0.00 | £1,500.00 |
| 6999 | Legacy balancing account | £0.00 | £75,573.11 | £-75,573.11 |
Journal entries
| Date | Reference | Description | Value | Open |
|---|---|---|---|---|
| 2026-07-16 | SO9 | Customer parts sale | £1,082.20 | View posting |
| 2026-07-16 | SO8 | Customer parts sale | £189.44 | View posting |
| 2026-07-16 | RCPT-20260716185837-1 | Receipt from Northgate Car Care Bristol | £620.69 | View posting |
| 2026-07-16 | SO7 | Customer parts sale | £796.36 | View posting |
| 2026-07-16 | DEC-2 | Management decision: Major garage spending with a competitor | £500.00 | View posting |
| 2026-07-16 | DEC-4 | Management decision: Delivery van requires unplanned repairs | £500.00 | View posting |
| 2026-07-16 | DEC-5 | Management decision: Supplier proposes annual volume commitment | £500.00 | View posting |
| 2026-07-16 | LEG-1 | Legacy bank migration: Opening cash balance imported at v1.3 upgrade | £75,573.11 | View posting |
| 2026-07-16 | SO6 | Customer parts sale | £632.02 | View posting |
| 2026-07-16 | SO5 | Customer parts sale | £617.23 | View posting |
| 2026-07-16 | SO2 | Customer parts sale | £228.45 | View posting |
| 2026-07-16 | SO1 | Customer parts sale | £603.97 | View posting |
| 2026-07-16 | SO3 | Customer parts sale | £921.95 | View posting |