Sample data — 3 months of transactions for a fictional company. Nothing is stored. to use with your own data.
| Date | Debit Account | Credit Account | Amount (KES) | Description |
|---|---|---|---|---|
| 2025-01-05 | Dr Cash | Cr Capital | 50000.00 | Owner capital injection |
| 2025-01-10 | Dr Accounts receivable | Cr Revenue | 12000.00 | Sales invoice #001 |
| 2025-01-12 | Dr Cost of Sales | Cr Inventory | 7000.00 | Cost of goods sold |
| 2025-01-15 | Dr Inventory | Cr Accounts payable | 8000.00 | Purchase of inventory |
| 2025-01-20 | Dr General and administrative | Cr Cash | 1500.00 | Office rent Jan |
| 2025-01-22 | Dr Payroll | Cr Cash | 3000.00 | January salaries |
| 2025-01-25 | Dr Cash | Cr Accounts receivable | 12000.00 | Receipt from customer |
| 2025-01-28 | Dr Accounts payable | Cr Cash | 8000.00 | Payment to supplier |
| 2025-02-05 | Dr Cash | Cr Revenue | 15000.00 | Cash sales Feb |
| 2025-02-08 | Dr Cost of Sales | Cr Inventory | 9000.00 | COGS Feb |
| 2025-02-10 | Dr General and administrative | Cr Cash | 1500.00 | Office rent Feb |
| 2025-02-15 | Dr Payroll | Cr Cash | 3200.00 | February salaries |
| 2025-02-20 | Dr Property plant and equipment | Cr Cash | 5000.00 | Computer purchase |
| 2025-03-01 | Dr Cash | Cr Revenue | 18000.00 | Cash sales Mar |
| 2025-03-05 | Dr Cost of Sales | Cr Inventory | 10000.00 | COGS Mar |
| 2025-03-10 | Dr General and administrative | Cr Cash | 1500.00 | Office rent Mar |
| 2025-03-15 | Dr Payroll | Cr Cash | 3200.00 | March salaries |
| 2025-03-20 | Dr Income tax expense | Cr Cash | 1200.00 | Tax payment Q1 |
| 2025-03-25 | Dr Cash | Cr Interest | 200.00 | Bank interest received |
| Account | Category | Total Debits | Total Credits | Balance |
|---|---|---|---|---|
| Accounts payable | current_liabilities | 8000.00 | 8000.00 | 0.00 |
| Accounts receivable | current_assets | 12000.00 | 12000.00 | 0.00 |
| Capital | equity | 0.00 | 50000.00 | 50000.00 |
| Cash | current_assets | 95200.00 | 28100.00 | 67100.00 |
| Cost of Sales | cost_of_sales | 26000.00 | 0.00 | 26000.00 |
| General and administrative | expense | 4500.00 | 0.00 | 4500.00 |
| Income tax expense | income_tax | 1200.00 | 0.00 | 1200.00 |
| Interest | interest | 0.00 | 200.00 | 200.00 |
| Inventory | current_assets | 8000.00 | 26000.00 | -18000.00 |
| Payroll | expense | 9400.00 | 0.00 | 9400.00 |
| Property plant and equipment | long_term_assets | 5000.00 | 0.00 | 5000.00 |
| Revenue | revenue | 0.00 | 45000.00 | 45000.00 |
| Account | Balance |
|---|---|
| Current Assets | |
| Cash | 67100.00 |
| Accounts receivable | 0.00 |
| Inventory | -18000.00 |
| Total Current Assets | 49100.00 |
| Long Term Assets | |
| Property plant and equipment | 5000.00 |
| Total Long Term Assets | 5000.00 |
| TOTAL ASSETS | 54100.00 |
| Account | Balance |
|---|---|
| Current Liabilities | |
| Accounts payable | 0.00 |
| Total Current Liabilities | 0.00 |
| Long Term Liabilities | |
| No entries | |
| Total Long Term Liabilities | 0.00 |
| Equity | |
| Capital | 50000.00 |
| Total Equity | 50000.00 |
| TOTAL LIABILITIES & EQUITY | 50000.00 |
| Item | Amount |
|---|---|
| Revenue | |
| Revenue | 45000.00 |
| Total Revenue | 45000.00 |
| Cost of Sales | |
| Cost of Sales | (26000.00) |
| Gross Margin | 19000.00 |
| Operating Expenses | |
| General and administrative | (4500.00) |
| Payroll | (9400.00) |
| Total Expenses | (13900.00) |
| Operating Income | 5100.00 |
| Other Income / (Expense) | |
| Interest | 200.00 |
| Income Before Tax | 5300.00 |
| Income tax expense | (1200.00) |
| NET INCOME | 4100.00 |