General ledger
Double entry in integer paisha. A posted entry is never edited or deleted — a correction is a reversing entry.
Opening position
৳620,000
Posted 01 Jan 2026
Receivables control
৳111,000
Sub-ledger agrees
Trial balance
Balanced
Difference ৳0
Chart of accounts
Open an account to see the entries behind its balance
| Code | Account | Type | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 1010 | Cash in hand | Asset | ৳124,500 | ৳0 | ৳124,500 |
| 1020 | Bank — current account | Asset | ৳486,000 | ৳0 | ৳486,000 |
| 1050 | Student receivables | Asset | ৳111,000 | ৳0 | ৳111,000 |
| 2010 | Student advances | Liability | ৳0 | ৳24,000 | ৳24,000 |
| 3010 | Opening equity | Equity | ৳0 | ৳620,000 | ৳620,000 |
| 4010 | Tuition income | Income | ৳0 | ৳839,000 | ৳839,000 |
| 5010 | Teacher salaries | Expense | ৳261,000 | ৳0 | ৳261,000 |
| 5020 | Centre operations | Expense | ৳500,500 | ৳0 | ৳500,500 |
Trial balance
Debits equal credits
| Code | Account | Debit | Credit |
|---|---|---|---|
| 1010 | Cash in hand | ৳124,500 | ৳0 |
| 1020 | Bank — current account | ৳486,000 | ৳0 |
| 1050 | Student receivables | ৳111,000 | ৳0 |
| 2010 | Student advances | ৳0 | ৳24,000 |
| 3010 | Opening equity | ৳0 | ৳620,000 |
| 4010 | Tuition income | ৳0 | ৳839,000 |
| 5010 | Teacher salaries | ৳261,000 | ৳0 |
| 5020 | Centre operations | ৳500,500 | ৳0 |
Total৳1,483,000 · ৳1,483,000