Accounting primitives

Accounting — full ledger

Fourteen full-ledger accounting primitives for Oak Flats Mufflermen — double-entry journals, general ledger, chart of accounts, profit & loss, balance sheet, cash flow, BAS summary, bank reconciliation, aged receivables and payables, fixed-asset depreciation.

Production answer

Accounting — full ledger is a reusable Oak Flats Muffler Men UI primitive with documented states, accessibility expectations, theme behavior, and implementation evidence.

Primary CTAReview Accounting — full ledger states
Generative search brief

Accounting — full ledger: Fourteen full-ledger accounting primitives for Oak Flats Mufflermen — double-entry journals, general ledger, chart of accounts, profit & loss, balance sheet, cash flow, BAS summary, bank reconciliation, aged receivables and payables, fixed-asset depreciation.

Visual reference only — no live MYOB / Xero wiringOpen full ledger console composition
Primitive 01

Journal entry row

Double-entry journal row — date, line debits and credits, account refs, memo and balance check.

Visual onlyOpen
Primitive 02

General ledger table

Per-account GL — date, ref, description, debit, credit and running balance with period summary.

Visual · tableOpen
Primitive 03

Chart of accounts tree

Hierarchical chart of accounts across Assets, Liabilities, Equity, Income and Expenses with balances per node.

Stateful · treeOpen
Primitive 04

Profit & loss statement

Revenue → COGS → Gross profit → Operating expenses → Net profit, with period selector and trend.

Stateful · periodOpen
Primitive 05

Balance sheet view

Assets vs Liabilities + Equity with totals and a live match indicator — A = L + E.

Visual · meterOpen
Primitive 06

Cash flow statement

Operating, Investing and Financing sections with net change and trailing-period bar chart.

Visual · chartOpen
Primitive 07

BAS summary card

Quarterly BAS — GST collected vs paid, PAYG withholding, total owing and lodgement status chip.

Visual · alertOpen
Primitive 08

Reconciliation row

Bank statement vs ledger row — amounts, variance, match / unmatch action and status chip.

Stateful · rowOpen
Primitive 09

Aged receivables

Customer rows by ageing bucket — Current / 1-30 / 31-60 / 60+ — with grand totals.

Visual · gridOpen
Primitive 10

Aged payables

Supplier rows by ageing bucket — Not due / 1-30 / 31-60 / 60+ — with totals owed.

Visual · gridOpen
Primitive 11

Tax period banner

Current tax period banner with due-date countdown, status chip and file-now CTA.

Visual · alertOpen
Primitive 12

Journal entry form

Form to create a journal — account picker, debit/credit per line, balance check and post.

Stateful · formOpen
Primitive 13

Account balance tile

Individual account balance — classification chip, current value and trailing sparkline.

Visual onlyOpen
Primitive 14

Depreciation row

Fixed asset row — acquisition cost, life, method, accumulated depreciation and book value.

Visual · rowOpen