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2020 spring income

May 5th, 2021
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  1. {
  2. "addedItems": [
  3. {
  4. "item": {
  5. "id": "shareholders_invested",
  6. "sourceText": "shareholders invested",
  7. "debitPost": "Cash",
  8. "creditPost": "Shareholder cap"
  9. },
  10. "sum": 1000000,
  11. "date": "02.01"
  12. },
  13. {
  14. "item": {
  15. "id": "got_loan",
  16. "sourceText": "got a loan",
  17. "debitPost": "Cash",
  18. "creditPost": "Bank Loan"
  19. },
  20. "sum": 500000,
  21. "date": "02.01"
  22. },
  23. {
  24. "item": {
  25. "id": "prepaid_rent_cash",
  26. "sourceText": "the firm rented offices for the whole of a year (paid cash)",
  27. "debitPost": "Prepaid rent",
  28. "creditPost": "Cash"
  29. },
  30. "sum": 300000,
  31. "date": "02.01"
  32. },
  33. {
  34. "item": {
  35. "id": "bought_ppe_cash",
  36. "sourceText": "the firm bought equipment (paid cash)",
  37. "debitPost": "Property, Plant & Equipment",
  38. "creditPost": "Cash"
  39. },
  40. "sum": 500000,
  41. "date": "31.01"
  42. },
  43. {
  44. "item": {
  45. "id": "bought_inventory_credit",
  46. "sourceText": "the firm bought inventory (credit)",
  47. "debitPost": "Inventory",
  48. "creditPost": "Accounts payable"
  49. },
  50. "sum": 300000,
  51. "date": "01.02"
  52. },
  53. {
  54. "item": {
  55. "id": "goods_sold_account",
  56. "sourceText": "the firm sold goods on account",
  57. "debitPost": "Accounts Receivable",
  58. "creditPost": "Sales Revenue"
  59. },
  60. "sum": 100000,
  61. "date": "15.02"
  62. },
  63. {
  64. "item": {
  65. "id": "prepaid_insurance",
  66. "sourceText": "the firm paid for a one-year insurance policy (cash)",
  67. "debitPost": "Prepaid Insurance",
  68. "creditPost": "Cash"
  69. },
  70. "sum": 24000,
  71. "date": "01.03"
  72. },
  73. {
  74. "item": {
  75. "id": "bought_inventory_credit",
  76. "sourceText": "the firm purchased inventory on account",
  77. "debitPost": "Inventory",
  78. "creditPost": "Accounts payable "
  79. },
  80. "sum": 200000,
  81. "date": "17.03"
  82. },
  83. {
  84. "item": {
  85. "id": "received_payment_prev_sales",
  86. "sourceText": "received payment from clients from previous sales",
  87. "debitPost": "Cash",
  88. "creditPost": "Accounts Receivable"
  89. },
  90. "sum": 50000,
  91. "date": "31.03"
  92. },
  93. {
  94. "item": {
  95. "id": "goods_sold_account",
  96. "sourceText": "the firm sold goods on account",
  97. "debitPost": "Accounts Receivable",
  98. "creditPost": "Sales Revenue"
  99. },
  100. "sum": 500000,
  101. "date": "15.04"
  102. },
  103. {
  104. "item": {
  105. "id": "received_payment_prev_sales",
  106. "sourceText": "received payment from clients from previous sales",
  107. "debitPost": "Cash",
  108. "creditPost": "Accounts Receivable"
  109. },
  110. "sum": 150000,
  111. "date": "10.05"
  112. },
  113. {
  114. "item": {
  115. "id": "paid_inventories_purchased_account",
  116. "sourceText": "paid for inventories purchased on account",
  117. "debitPost": "Accounts Payable ",
  118. "creditPost": "Cash"
  119. },
  120. "sum": 300000,
  121. "date": "01.06"
  122. },
  123. {
  124. "item": {
  125. "id": "paid_salaries",
  126. "sourceText": " the firm paid for the salaries of the first semester of the year.",
  127. "debitPost": "Salaries and Wages Expense ",
  128. "creditPost": "Cash"
  129. },
  130. "sum": 200000,
  131. "date": "30.06"
  132. }
  133. ],
  134. "adjustments": [
  135. {
  136. "date": "30.06",
  137. "post": "depreciationExpense",
  138. "useValueFromBalance": true,
  139. "customValue": 0,
  140. "valueFromBalanceDurationPeriod": 12,
  141. "valueFromBalanceUsagePeriod": 5
  142. },
  143. {
  144. "date": "30.06",
  145. "post": "insuranceExpense",
  146. "useValueFromBalance": true,
  147. "customValue": 0,
  148. "valueFromBalanceDurationPeriod": 12,
  149. "valueFromBalanceUsagePeriod": 4
  150. },
  151. {
  152. "date": "30.06",
  153. "post": "interestExpense",
  154. "useValueFromBalance": true,
  155. "customValue": 0,
  156. "valueFromBalanceDurationPeriod": 12,
  157. "valueFromBalanceUsagePeriod": 6
  158. },
  159. {
  160. "date": "30.06",
  161. "post": "inventory",
  162. "useValueFromBalance": false,
  163. "customValue": 200000,
  164. "valueFromBalanceDurationPeriod": 0,
  165. "valueFromBalanceUsagePeriod": 0
  166. },
  167. {
  168. "date": "",
  169. "post": "rentExpense",
  170. "useValueFromBalance": true,
  171. "customValue": 0,
  172. "valueFromBalanceDurationPeriod": 2,
  173. "valueFromBalanceUsagePeriod": 1
  174. }
  175. ],
  176. "incomeStatementAsOf": "30.06",
  177. "depreciationSum": 45000,
  178. "interestPaidSum": 25000
  179. }
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