Log debits and credits, organise them by account, and ship an audit-ready general ledger with a built-in trial balance. Closing balances reconcile automatically; the report only ships green when debits equal credits.
01 — What you create
Every entry is debit-and-credit paired, every account rolls up to a closing balance, and the trial balance at the bottom is the integrity check — green when debits equal credits.
Sonchoy Studio Ltd.
Period: May 2026
Debits
33,780
Credits
33,780
Accounts
10
Status
✓ BAL
Journal entries
| Date | Account | DR | CR |
|---|---|---|---|
| 21 May | Cash | 12,000 | — |
| 21 May | Service Revenue | — | 12,000 |
| 24 May | Rent Expense | 2,200 | — |
| 24 May | Cash | — | 2,200 |
| 29 May | Salaries Expense | 9,400 | — |
| 29 May | Cash | — | 9,400 |
| 03 Jun | Accounts Receivable | 8,400 | — |
| 03 Jun | Service Revenue | — | 8,400 |
| 08 Jun | Office Supplies Expense | 280 | — |
| 08 Jun | Accounts Payable | — | 280 |
| 13 Jun | Notes Payable | 1,500 | — |
| 13 Jun | Cash | — | 1,500 |
✓ Balanced
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02 — How it works
Double-entry isn't optional — it's the integrity check. The PDF only ships green when debits equal credits AND the trial balance ties out, so any data-entry mistake surfaces immediately.
Type each account once with its type (Asset / Liability / Equity / Revenue / Expense) and opening balance.
Each transaction posts as a debit + credit pair. The selector references your chart so you can't mistype an account name.
PDF with chronological journal entries + a trial balance section — plus a 3-sheet XLSX (Journal, Trial Balance, Summary) for auditors.
03 — Built for double-entry
Define each account once with type and opening balance — every entry references the chart, no typos possible.
Asset, Liability, Equity, Revenue, Expense — natural sides (debit/credit) built in for correct closing balances.
Each row is one side of a journal entry. Type debit or credit and the other auto-clears so the row is unambiguous.
Debits vs credits AND debit-side vs credit-side trial balance — both verified live, both required to ship green.
PDF includes a full trial-balance table: opening, debits, credits, closing per account — the auditor's first checkpoint.
Journal sheet, Trial Balance sheet, Summary sheet — perfect for tying out before an audit or filing.
Bulk OCR, batch invoicing, multi-party e-signing, redaction, audit logs — pdfFiller picks up where Sonchoy ends. Free for 30 days, no credit card.
Run 100+ invoices, statements, or conversions in one go.
Turn paper invoices into searchable, exportable data.
Multi-party signatures with full audit trails.
Mask sensitive ledger lines before sending to auditors.
04 — Common questions
The general ledger (GL) is the master record of every accounting transaction, organised first chronologically (journal) and then by account (trial balance). Every other financial statement — P&L, balance sheet, cash flow — is built from the GL.
Every transaction touches at least two accounts and total debits must equal total credits. A cash sale: debit Cash (asset up), credit Revenue (revenue up). The two amounts are always equal — that's what keeps the books balanced.
Asset and Expense accounts INCREASE on debits (so a higher balance shows as a positive debit-side number). Liability, Equity, and Revenue accounts INCREASE on credits. The trial balance separates these two groups; their totals must match.
The PDF won't ship green. The banner will show the exact difference (e.g. "out of balance by 250.00"). Most common causes: a debit typed in the credit column, an entry only partially logged, or a sign flipped on the opening balance.
Yes — use the same form. For period-end adjustments (accruals, prepayments), use a Ref like "ADJ-001". For closing entries (closing revenue and expense to retained earnings), use "CLO-001". The PDF lists them chronologically with their reference.
PDF (chronological journal + trial balance + audit-trail metadata) and .xlsx (three sheets: Journal with every entry, Trial Balance with closing balances, Summary with totals and by-type rollups).
05 — Related tools