Learning workspace One entry, one authoritative flow, every stage visible.
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Follow the full cycle Journal once. See every effect.
Net income $134,195.67 Ending cash $358,931.00 Total assets $748,871.00 Equation check $0.00 Control center
All accounting controls pass Pass $0.00 $0.00 0 Chart of accounts Supported accounts Entry forms accept only accounts in this book’s chart. Unknown imported accounts remain visibly blocked by controls.
23 accounts 100 Cash and Cash Equivalentsasset · debit 110 Accounts Receivableasset · debit 120 Office Suppliesasset · debit 130 Prepaid Rentasset · debit 140 Prepaid Insuranceasset · debit 150 Machinery and Equipmentasset · debit 159 Accumulated Depreciationcontra-asset · credit 200 Accounts Payableliability · credit 210 Accrued Interest Payableliability · credit 220 Salaries and Wages Payableliability · credit 230 Dividends Payableliability · credit 250 Notes Payable - Long Termliability · credit 300 Common Stockequity · credit 310 Retained Earningsequity · credit 320 Dividendsdividend · debit 400 Sales - Servicesrevenue · credit 500 Salaries and Wages Expenseexpense · debit 510 Repairs and Maintenanceexpense · debit 520 Utilities Expenseexpense · debit 530 Rent and Leasing Expenseexpense · debit 540 Interest Expenseexpense · debit 550 Depreciation Expenseexpense · debit 560 Supplies Expenseexpense · debit
Accounting basis & source notes What the engine assumes Amounts are stored and calculated as integer cents; floating-point totals are never used for journal balancing.
Cash flows use the direct method. Every cash line must be classified as operating, investing, or financing before the book is ready.
Closing is generated from the selected period with stable IDs, so repeating it cannot append a second close.
Ratios use average balance-sheet denominators when a period result is divided by a point-in-time balance.
Learning tool only. Apply current professional guidance and entity-specific facts before using results for external reporting, payroll, tax, lending, or investment decisions.
