Accounting · GL · P&L · BS

Sprint D · Deploy 2.13. Every ledger_entries ACCRUAL is auto-posted to a balanced journal_entry (DR 6000 Commission Expense / CR 2100 Commission Payable). Pure posting engine in src/engine/posting.ts. Trial Balance must balance to the cent; Balance Sheet must satisfy Assets = Liabilities + Equity.

Journal entry #11 2026-03-22

Commission accrual — deal 10 (engine A.3 backfill)

Source: engine:ledger_entry · ledger entry #10 · Posted by engine:backfill

#	Account	Memo	Debit	Credit
1	6000 Commission Expense	DR Commission Expense — partner 10	$97.50	—
2	2100 Commission Payable	CR Commission Payable — partner 10	—	$97.50
Totals			$97.50	$97.50

Balanced: $97.50 DR = $97.50 CR

← clear drill-down

Chart of Accounts

30 accounts across 5 types. Code structure: 1xxx assets, 2xxx liabilities, 3xxx equity, 4xxx revenue, 6xxx expenses.

ASSET 5 accounts

Code	Name	Normal	Description
1000	Cash at Bank	`DR`	Operating bank account (AUD)
1010	Trust Account	`DR`	Client / commission trust account (held on behalf)
1100	Accounts Receivable	`DR`	Outstanding invoices to customers
1200	Prepayments	`DR`	Prepaid expenses (insurance, software)
1500	Computer Equipment	`DR`	Capitalised hardware

LIABILITY 7 accounts

Code	Name	Normal	Description
2000	Accounts Payable	`CR`	Trade payables
2100	Commission Payable	`CR`	Accrued commission owed to partners (engine-posted)
2200	GST Payable	`CR`	Output GST collected (less input credits)
2300	PAYG Withholding	`CR`	Withheld payroll tax
2400	Superannuation Payable	`CR`	Accrued super contributions
2500	Unearned Revenue	`CR`	Customer prepayments (revenue not yet earned)
2900	SAFE — Pre-seed	`CR`	SAFE convertible note ($500k @ $4M cap)

EQUITY 3 accounts

Code	Name	Normal	Description
3000	Owner's Equity	`CR`	Founder equity contribution
3100	Retained Earnings	`CR`	Accumulated profit/loss from prior periods
3900	Current Year Earnings	`CR`	Net profit/loss for the current FY (autocalc)

REVENUE 4 accounts

Code	Name	Normal	Description
4000	Platform Fee Revenue	`CR`	Marketplace platform fees
4100	Subscription Revenue	`CR`	Member subscription fees
4200	Transaction Revenue	`CR`	Per-deal transaction commission
4900	Interest Income	`CR`	Bank interest earned

EXPENSE 11 accounts

Code	Name	Normal	Description
6000	Commission Expense	`DR`	Commission paid to partners (engine-posted accruals)
6100	Salaries & Wages	`DR`	Employee compensation
6110	Superannuation Expense	`DR`	Employer super contributions
6200	Software & Subscriptions	`DR`	Cloudflare, Xero, Slack, etc.
6300	Marketing & Advertising	`DR`	Acquisition spend (CMO budget)
6400	Professional Fees	`DR`	Legal (Pine Lawyers), accounting, advisory
6500	Office & Admin	`DR`	Rent, utilities, office expenses
6600	Travel & Entertainment	`DR`	Business travel and meals
6700	Bank Fees	`DR`	Bank charges and merchant fees
6800	Depreciation Expense	`DR`	Non-cash depreciation of fixed assets
6900	Bad Debt Expense	`DR`	Write-offs of uncollectible receivables

General Journal · 11 posted entries

Click an entry number to drill down into its debit/credit lines.

JE	Date	Description	Source	Amount
#7	2026-04-21	Commission accrual — deal 7 (engine A.3 backfill)	`engine:ledger_entry`	$392.00
#6	2026-04-21	Commission accrual — deal 7 (engine A.3 backfill)	`engine:ledger_entry`	$1,568.00
#11	2026-03-22	Commission accrual — deal 10 (engine A.3 backfill)	`engine:ledger_entry`	$97.50
#10	2026-03-22	Commission accrual — deal 10 (engine A.3 backfill)	`engine:ledger_entry`	$292.50
#8	2026-02-22	Commission accrual — deal 8 (engine A.3 backfill)	`engine:ledger_entry`	$140.00
#5	2026-02-20	Commission accrual — deal 6 (engine A.3 backfill)	`engine:ledger_entry`	$2,320.00
#9	2026-02-18	Commission accrual — deal 9 (engine A.3 backfill)	`engine:ledger_entry`	$40.00
#4	2026-01-21	Commission accrual — deal 5 (engine A.3 backfill)	`engine:ledger_entry`	$675.00
#3	2026-01-21	Commission accrual — deal 5 (engine A.3 backfill)	`engine:ledger_entry`	$1,575.00
#2	2025-11-22	Commission accrual — deal 4 (engine A.3 backfill)	`engine:ledger_entry`	$1,932.00
#1	2025-07-01	Opening balances — FY26 books	`opening_balance`	$55,000.00

Reporting period

P&L below covers this period. Balance Sheet is point-in-time as of 2026-07-09.

FY26 full year FY26Q1 FY26Q2 FY26Q3 FY26Q4

Trial Balance

All accounts with at least one posted debit or credit. Σ debits MUST equal Σ credits.

Code	Account	Type	DR	CR	Balance
1000	Cash at Bank	ASSET	$50,000.00	—	$50,000.00 DR
1500	Computer Equipment	ASSET	$5,000.00	—	$5,000.00 DR
2100	Commission Payable	LIABILITY	—	$9,032.00	$9,032.00 CR
3000	Owner's Equity	EQUITY	—	$55,000.00	$55,000.00 CR
6000	Commission Expense	EXPENSE	$9,032.00	—	$9,032.00 DR
✓ Balanced			$64,032.00	$64,032.00	$0.00

Profit & Loss · FY26Q1

For period 2025-07-01 → 2025-09-30

Revenue
No revenue posted in this period.
Total Revenue		$0.00
Expenses
No expenses posted in this period.
Total Expenses		$0.00
Net Profit		$0.00

Balance Sheet

As of 2026-07-09

Assets
1000	Cash at Bank	$50,000.00
1500	Computer Equipment	$5,000.00
Total Assets		$55,000.00
Liabilities
2100	Commission Payable	$9,032.00
Total Liabilities		$9,032.00
Equity
3000	Owner's Equity	$55,000.00
3900	Current Year Earnings	-$9,032.00
Total Equity		$45,968.00
✓ Assets = Liabilities + Equity		$55,000.00 = $55,000.00

How this layer works

Double-entry by construction. src/engine/posting.ts takes a ledger_entries row and returns a balanced JournalEntryDraft. Σdr = Σcr always.
Engine-deterministic rules. ACCRUAL → DR 6000 / CR 2100. PAYMENT → DR 2100 / CR 1000. CLAWBACK → DR 2100 / CR 6000 (reversal).
Immutable once posted. is_posted=1 entries cannot be edited. Corrections are made via a reversing entry with reverses_journal_entry_id.
Ties to BI. Each journal_entry carries a period_id linking to Sprint C financial_periods. Reporting can roll up by quarter/month for free.
Backfilled. Migration 0019 backfilled existing ACCRUAL ledger entries (including Sprint A.3's first $358.40) into the GL so the books open with real data.