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- {
- "addedItems": [
- {
- "item": {
- "id": "shareholders_invested",
- "sourceText": "shareholders invested",
- "debitPost": "Cash",
- "creditPost": "Shareholder cap"
- },
- "sum": 1000000,
- "date": "02.01"
- },
- {
- "item": {
- "id": "got_loan",
- "sourceText": "got a loan",
- "debitPost": "Cash",
- "creditPost": "Bank Loan"
- },
- "sum": 500000,
- "date": "02.01"
- },
- {
- "item": {
- "id": "prepaid_rent_cash",
- "sourceText": "the firm rented offices for the whole of a year (paid cash)",
- "debitPost": "Prepaid rent",
- "creditPost": "Cash"
- },
- "sum": 300000,
- "date": "02.01"
- },
- {
- "item": {
- "id": "bought_ppe_cash",
- "sourceText": "the firm bought equipment (paid cash)",
- "debitPost": "Property, Plant & Equipment",
- "creditPost": "Cash"
- },
- "sum": 500000,
- "date": "31.01"
- },
- {
- "item": {
- "id": "bought_inventory_credit",
- "sourceText": "the firm bought inventory (credit)",
- "debitPost": "Inventory",
- "creditPost": "Accounts payable"
- },
- "sum": 300000,
- "date": "01.02"
- },
- {
- "item": {
- "id": "goods_sold_account",
- "sourceText": "the firm sold goods on account",
- "debitPost": "Accounts Receivable",
- "creditPost": "Sales Revenue"
- },
- "sum": 100000,
- "date": "15.02"
- },
- {
- "item": {
- "id": "prepaid_insurance",
- "sourceText": "the firm paid for a one-year insurance policy (cash)",
- "debitPost": "Prepaid Insurance",
- "creditPost": "Cash"
- },
- "sum": 24000,
- "date": "01.03"
- },
- {
- "item": {
- "id": "bought_inventory_credit",
- "sourceText": "the firm purchased inventory on account",
- "debitPost": "Inventory",
- "creditPost": "Accounts payable "
- },
- "sum": 200000,
- "date": "17.03"
- },
- {
- "item": {
- "id": "received_payment_prev_sales",
- "sourceText": "received payment from clients from previous sales",
- "debitPost": "Cash",
- "creditPost": "Accounts Receivable"
- },
- "sum": 50000,
- "date": "31.03"
- },
- {
- "item": {
- "id": "goods_sold_account",
- "sourceText": "the firm sold goods on account",
- "debitPost": "Accounts Receivable",
- "creditPost": "Sales Revenue"
- },
- "sum": 500000,
- "date": "15.04"
- },
- {
- "item": {
- "id": "received_payment_prev_sales",
- "sourceText": "received payment from clients from previous sales",
- "debitPost": "Cash",
- "creditPost": "Accounts Receivable"
- },
- "sum": 150000,
- "date": "10.05"
- },
- {
- "item": {
- "id": "paid_inventories_purchased_account",
- "sourceText": "paid for inventories purchased on account",
- "debitPost": "Accounts Payable ",
- "creditPost": "Cash"
- },
- "sum": 300000,
- "date": "01.06"
- },
- {
- "item": {
- "id": "paid_salaries",
- "sourceText": " the firm paid for the salaries of the first semester of the year.",
- "debitPost": "Salaries and Wages Expense ",
- "creditPost": "Cash"
- },
- "sum": 200000,
- "date": "30.06"
- }
- ],
- "adjustments": [
- {
- "date": "30.06",
- "post": "depreciationExpense",
- "useValueFromBalance": true,
- "customValue": 0,
- "valueFromBalanceDurationPeriod": 12,
- "valueFromBalanceUsagePeriod": 5
- },
- {
- "date": "30.06",
- "post": "insuranceExpense",
- "useValueFromBalance": true,
- "customValue": 0,
- "valueFromBalanceDurationPeriod": 12,
- "valueFromBalanceUsagePeriod": 4
- },
- {
- "date": "30.06",
- "post": "interestExpense",
- "useValueFromBalance": true,
- "customValue": 0,
- "valueFromBalanceDurationPeriod": 12,
- "valueFromBalanceUsagePeriod": 6
- },
- {
- "date": "30.06",
- "post": "inventory",
- "useValueFromBalance": false,
- "customValue": 200000,
- "valueFromBalanceDurationPeriod": 0,
- "valueFromBalanceUsagePeriod": 0
- },
- {
- "date": "",
- "post": "rentExpense",
- "useValueFromBalance": true,
- "customValue": 0,
- "valueFromBalanceDurationPeriod": 2,
- "valueFromBalanceUsagePeriod": 1
- }
- ],
- "incomeStatementAsOf": "30.06",
- "depreciationSum": 45000,
- "interestPaidSum": 25000
- }
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