Two columns, always, with the balance check displayed rather than assumed. A posted entry offers reverse and never delete; the reversal names what it reverses, and the original names what reversed it.
JE-2026-091430 Sep 2026Adjustingposted
Accrue September hosting — AWS invoice not yet received
| Account | Dimensions | Debit | Credit |
|---|---|---|---|
| 6000 Operating expensesHosting and infrastructure | engineering · acme-us | 4,120 US Dollar | |
| 2010 Accounts payableAccrued, invoice pending | acme-us · aws | 4,120 US Dollar | |
| Totals | 4,120 US Dollar | 4,120 US Dollar | |
Balanced.
Reverses 1 Oct 2026Reversed by JE-2026-1002
JE-2026-10021 Oct 2026Adjustingposted
Reversal of JE-2026-0914
| Account | Dimensions | Debit | Credit |
|---|---|---|---|
| 6000 Operating expensesHosting and infrastructure | engineering · acme-us | 4,120 US Dollar | |
| 2010 Accounts payableAccrued, invoice pending | acme-us · aws | 4,120 US Dollar | |
| Totals | 4,120 US Dollar | 4,120 US Dollar | |
Balanced.
Reverses 1 Oct 2026Reverses JE-2026-0914
Entry numbers are sequential, gapless and never reused. A gap is an audit red flag, and many VAT regimes require sequential numbering, so the table surfaces it rather than quietly skipping.
Entry numbering has 2 gaps (JE-2026-0911, JE-2026-0912). Sequence is required, and a gap is an audit finding.
The form will not let an unbalanced entry post, and it says by how much it is out. Posting into a closed period gets the cutoff explanation and both legitimate remedies — never a bare rejection.
| Account | Dimensions | Debit | Credit | Remove |
|---|---|---|---|---|
| Totals | 0 US Dollar | 0 US Dollar | ||
Out of balance by 0 US Dollar
This is dated 28 Aug 2026, in a closed period. It will post to September 2026 and be flagged for cutoff review. If it belongs in the earlier period, or .
Auto-reverse defaults on for accruals and deferrals, because an accrual that is never reversed double-counts. A recurring template shows the instances it has already posted and the ones it will.
| Account | Dimensions | Debit | Credit | Remove |
|---|---|---|---|---|
| Totals | 0 US Dollar | 0 US Dollar | ||
Out of balance by 0 US Dollar
Monthly rent accrual — 500 Howard St
1,840 US Dollar · monthly · started 1 Jan 2026
Instances are read-only. Template edits apply forward only.
The picker shows each account's normal balance, so choosing between debit and credit is not guesswork. Rollup accounts are visible but not selectable. Required dimensions come from the chosen account, not from a global list — entity is always among them.
AccountPicker
DimensionPicker — required by the chosen account
Contra accounts render in their natural position, indented and parenthesised under their parent, netting to a subtotal — never as a negative asset. The register shows a running balance that was computed upstream, not in the browser.
2 balance-sheet accounts have no supporting schedule mapped: 1210 Allowance for credit losses, 2010 Accounts payable. That absence is itself a finding.
6000 Operating expenses
1 – 30 September 2026
Opening equals the prior period's closing, and closing equals the GL. Both are asserted; the difference is always visible, and a non-zero difference owns the screen.
September 2026
| Opening balance | 3,182 US Dollar |
|---|---|
| Additions | 960 US Dollar |
| Releases | negative 844 US Dollar |
| Adjustments | 0 US Dollar |
| Closing balance | 3,298 US Dollar |
| General ledger balance | 3,298 US Dollar |
| Difference | 0 US Dollar |
Closing balance ties to the general ledger.
September 2026
| Opening balance | 42,180 US Dollar |
|---|---|
| Additions | 12,400 US Dollar |
| Releases | negative 7,000 US Dollar |
| Adjustments | 0 US Dollar |
| Closing balance | 47,580 US Dollar |
| General ledger balance | 47,460 US Dollar |
| Difference | 120 US Dollar |
Closing balance does not tie to the general ledger. This must be explained before the close can proceed.
A $120.00 difference against the GL. A manual entry was posted directly to 2400 on 29 Sep without a corresponding schedule line.
One shell, seven presets — prepaid, accrual, deferred revenue, fixed asset, intangible, lease, debt — each with its own columns. Fully-released rows are shown and then dropped; silently disappearing rows make a schedule impossible to follow.
Prepaid expenses
September 2026
Schedule entries to be posted
Period ending 30 Sep 2026 · nothing has posted yet
Posting creates one audit record covering the whole batch.
Every balance-sheet account has a supporting schedule and a displayed tie-out. An account with no schedule at all renders an explicit “Unsupported” state — it does not simply omit the row.
Balance sheet account tie-out
As at 30 September 2026 · Acme Holdings, Inc. · accrual basis
Book and tax are parallel columns and diverge; the in-service date is labelled as such, never the purchase date. A lease liability and its right-of-use asset amortise on different curves, so they get their own columns. Provision and write-off are named as distinct actions — they have different P&L effects.
Depreciation schedule
September 2026 · book and tax in parallel
500 Howard St, floors 3–4
operating lease · discount rate 6.250% (Incremental borrowing rate at commencement, 1 Jan 2025 — from the syndicated facility term sheet, not the risk-free rate.) · single straight-line lease cost in operating expenses
| 2027 | 44,160 US Dollar |
|---|---|
| 2028 | 45,480 US Dollar |
| 2029 | 46,840 US Dollar |
| 2030 and thereafter | 79,540 US Dollar |
| Less: imputed interest | 31,820 US Dollar |
| Present value of lease liability | 184,200 US Dollar |
September 2026
| Opening balance | 964 US Dollar |
|---|---|
| Additions | 182 US Dollar |
| Releases | negative 240 US Dollar |
| Adjustments | 64 US Dollar |
| Closing balance | 970 US Dollar |
| General ledger balance | 970 US Dollar |
| Difference | 0 US Dollar |
Closing balance ties to the general ledger.
Each input traces to a bucket in the aging.
| Bucket | Rate | Base | Allowance |
|---|---|---|---|
| Current | 0.5% | 8,420 US Dollar | 42 US Dollar and 10 cents |
| 1–30 days | 2% | 2,840 US Dollar | 56 US Dollar and 80 cents |
| 31–60 days | 8% | 960 US Dollar | 76 US Dollar and 80 cents |
| 61–90 days | 25% | 420 US Dollar | 105 US Dollar |
| Over 90 days | 60% | 1,149 US Dollar | 689 US Dollar and 40 cents |
0.5% of Current + 2% of 1–30 days + 8% of 31–60 days + 25% of 61–90 days + 60% of Over 90 days
Field-level diffs, the actor and their role, and — explicitly, never silently — when someone acted on behalf of someone else. Timestamps are server UTC with the zone displayed.
4 events · append-only
Posted JE-2026-0914
M. Chen (Controller)30 Sep 2026, 16:42 UTC
Attached evidence aws-usage-sep-2026.pdf
A. Rivera (Staff accountant)30 Sep 2026, 17:04 UTC
Viewed the September close package
Support engineer #4412 (Vendor support)on behalf of M. Chen, Controller1 Oct 2026, 10:12 UTC
Edited draft JE-2026-0915
M. Chen (Controller)1 Oct 2026, 11:30 UTC