1000
▲8.4%Cash at bank
$21,340.20$21.3K on hand
Full ledger console
Bonus surface assembling thirteen accounting primitives into one realistic full-ledger console. Tax banner, BAS, P&L, balance sheet, cash flow, AR/AP ageing, reconciliation, chart of accounts, general ledger, journal posting and depreciation register in a single shell.
Production answer
Full ledger console is a reusable Oak Flats Muffler Men UI primitive with documented states, accessibility expectations, theme behavior, and implementation evidence.
Primary CTAReview Full ledger console states
Generative search brief
Full ledger console: Bonus surface assembling thirteen accounting primitives into one realistic full-ledger console. Tax banner, BAS, P&L, balance sheet, cash flow, AR/AP ageing, reconciliation, chart of accounts, general ledger, journal posting and depreciation register in a single shell.
1100
▼2.2%Accounts receivable
$28,412.40$28.4K on hand
2000
▲4.1%Accounts payable
$18,420.60$18.4K on hand
4000
▲11.8%Service revenue — Mufflers
$168,420.00$168.4K on hand
Income statement
Profit & loss
- Revenue
- $433.5K
- Gross profit
- $327.0K75.4% margin
- Operating exp.
- $253.8K
- Net profit
- $73.2K16.9% margin
12-period net
Revenue
| Service revenue — Mufflers | $168,420.00 |
|---|---|
| Service revenue — Brakes | $92,140.00 |
| Service revenue — Logbook | $48,230.00 |
| Parts sales revenue | $124,680.00 |
| Total revenue | $433,470.00 |
Cost of goods sold
| Cost of parts sold | −$102,340.00 |
|---|---|
| Vehicle fuel & consumables | −$4,180.00 |
| Total cost of goods sold | −$106,520.00 |
Gross profit$326,950.00
Operating expenses
| Wages — workshop staff | −$184,260.00 |
|---|---|
| Rent — Industrial Drive | −$42,000.00 |
| Electricity & gas | −$8,820.00 |
| Insurance | −$12,480.00 |
| Marketing & advertising | −$6,240.00 |
| Total operating expenses | −$253,800.00 |
Net profit$73,150.00
Statement of position
Balance sheet
BalancedA = L + E
Assets
- 1000Cash at bank$21,340.20
- 1010Cash on hand$800.00
- 1100Accounts receivable$28,412.40
- 1200Parts inventory$35,867.90
- 1500Workshop equipment$88,200.00
- 1510Hoists & lifts$78,600.00
- 1550Less: accumulated depreciation-$24,000.00
Total assets$229,220.50
Liabilities
- 2000Accounts payable$18,420.60
- 2100GST collected$8,420.00
- 2200PAYG withholding$5,640.00
- 2500Workshop loan — Bendigo$64,200.00
Total liabilities$96,680.60
Equity
- 3000Owner's equity — Reg & Dale$80,000.00
- 3100Retained earnings$52,539.90
Total equity$132,539.90
Cash flow
Statement of cash flows
Opening cash$21,340.20
Net change−$138,340.00
Closing cash-$116,999.80
Operating activities
-$94,940.00- Receipts from customers$248,160.00
- Payments to suppliers−$108,420.00
- Wages & salaries paid−$184,260.00
- Rent paid−$42,000.00
- Net GST remitted−$8,420.00
Investing activities
-$13,600.00- Purchase of new hoist (Hoists & lifts)−$14,800.00
- Disposal of bead-blaster$1,200.00
Financing activities
-$29,800.00- Bendigo loan repayments−$11,800.00
- Owner drawings−$18,000.00
BAS · Q4 FY26
Business activity statement
ABN 56 102 998 312- GST collected (1A)
- $43,342.00
- GST paid (1B)
- −$34,922.00
- Net GST
- $8,420.00
- PAYG withheld (W2)
- $5,640.00
- PAYG instalment (5A)
- $3,580.00
- Total owing
- $17,640.00
18/04/26JE-04-018
INV-30418
Brake service for Mr Roberts (Holden Commodore VE) — labour + brake pad set.
| Account | Memo | Debit | Credit |
|---|---|---|---|
| 1100Accounts receivable | Invoice 30418 raised | $506.00 | |
| 4010Service revenue — Brakes | Brake service labour | $320.00 | |
| 4100Parts sales revenue | Brake pad set | $140.00 | |
| 2100GST collected (1A) | GST collected 10% | $46.00 | |
| Totals | $506.00 | $506.00 | |
1000
Cash at bank — Bendigo
- Opening
- $18,420.50
- Closing
- $18,090.50
- Δ Period
- -$330.00
10 movementsGeneral ledger — Cash at bank — Bendigo
| Date | Reference | Description | Debit | Credit | Running balance |
|---|---|---|---|---|---|
| 01/04/26 | JE-04-001 | Opening cash balance1000 · Cash at bank — Bendigo | — | — | $18,420.50 |
| 03/04/26 | JE-04-002 | Cash deposit — daily takings1000 · Cash at bank — Bendigo | $1,840.00 | — | $20,260.50 |
| 05/04/26 | JE-04-003 | Bendigo loan repayment1000 · Cash at bank — Bendigo | — | $980.00 | $19,280.50 |
| 08/04/26 | JE-04-004 | Customer payment — Roberts1000 · Cash at bank — Bendigo | $506.00 | — | $19,786.50 |
| 10/04/26 | JE-04-005 | Supplier payment — Brakeman Distribution1000 · Cash at bank — Bendigo | — | $2,310.00 | $17,476.50 |
| 14/04/26 | JE-04-006 | EFT batch — daily takings1000 · Cash at bank — Bendigo | $3,460.00 | — | $20,936.50 |
| 18/04/26 | JE-04-018 | Customer payment — Mr Roberts1000 · Cash at bank — Bendigo | $506.00 | — | $21,442.50 |
| 22/04/26 | JE-04-024 | Wages run — fortnightly1000 · Cash at bank — Bendigo | — | $4,180.00 | $17,262.50 |
| 25/04/26 | JE-04-031 | Cash sale — exhaust upgrade1000 · Cash at bank — Bendigo | $1,240.00 | — | $18,502.50 |
| 28/04/26 | JE-04-038 | Origin Energy — workshop bill1000 · Cash at bank — Bendigo | — | $412.00 | $18,090.50 |
Receivables ageing
Aged debtors
Outstanding$7.8K
| Customer | Current | 1–30 days | 31–60 days | 60+ days | Total |
|---|---|---|---|---|---|
| Wollongong BreweryABN 78 211 980 422 | $1,240.00 | $0.00 | $0.00 | $0.00 | $1,240.00 |
| South Coast PlumbingABN 11 044 109 882 | $880.00 | $460.00 | $0.00 | $0.00 | $1,340.00 |
| Roberts, Mr A.Cash customer | $506.00 | $0.00 | $0.00 | $0.00 | $506.00 |
| Bulli Tilers Pty LtdABN 49 803 119 040 | $0.00 | $1,240.00 | $980.00 | $0.00 | $2,220.00 |
| Steel Park RemovalistsABN 23 902 884 014 | $0.00 | $0.00 | $0.00 | $2,180.00 | $2,180.00 |
| Coal Cliff CoffeeABN 66 901 002 880 | $320.00 | $0.00 | $0.00 | $0.00 | $320.00 |
| Totals | $2,946.00 | $1,700.00 | $980.00 | $2,180.00 | $7,806.00 |
Payables ageing
Aged creditors
Owing$13.7K
| Supplier | Not due | 1–30 days | 31–60 days | 60+ days | Total |
|---|---|---|---|---|---|
| Brakeman DistributionABN 12 332 880 412 | $4,280.00 | $1,280.00 | $0.00 | $0.00 | $5,560.00 |
| Penrite LubricantsABN 88 200 116 008 | $1,820.00 | $0.00 | $0.00 | $0.00 | $1,820.00 |
| Walker Exhausts AUABN 41 001 990 320 | $0.00 | $2,240.00 | $1,620.00 | $0.00 | $3,860.00 |
| Repco TradeABN 79 002 118 002 | $980.00 | $0.00 | $0.00 | $0.00 | $980.00 |
| Sealey Industrial ToolsABN 24 700 003 102 | $0.00 | $0.00 | $0.00 | $1,480.00 | $1,480.00 |
| Totals | $7,080.00 | $3,520.00 | $1,620.00 | $1,480.00 | $13,700.00 |
Assets
$229,220.50
- 1000Current assets$86,420.50
- 1000Cash at bank — Bendigo$21,340.20
- 1010Cash on hand — Float$800.00
- 1100Accounts receivable$28,412.40
- 1200Parts inventory$35,867.90
- 1500Fixed assets$142,800.00
- 1500Workshop equipment$88,200.00
- 1510Hoists & lifts$78,600.00
- 1550Accumulated depreciation-$24,000.00
Liabilities
$96,680.60
- 2000Current liabilities$32,480.60
- 2000Accounts payable$18,420.60
- 2100GST collected (1A)$8,420.00
- 2200PAYG withholding$5,640.00
- 2500Long term liabilities$64,200.00
- 2500Workshop loan — Bendigo$64,200.00
Equity
$132,539.90
- 3000Owner's equity — Reg & Dale$80,000.00
- 3100Retained earnings$52,539.90
Income
$433,470.00
- 4000Service revenue — Mufflers$168,420.00
- 4010Service revenue — Brakes$92,140.00
- 4020Service revenue — Logbook$48,230.00
- 4100Parts sales revenue$124,680.00
Expenses
$360,320.00
- 5000Cost of parts sold$102,340.00
- 5100Wages — workshop staff$184,260.00
- 5200Rent — Industrial Drive$42,000.00
- 5300Electricity & gas$8,820.00
- 5400Insurance$12,480.00
- 5500Marketing & advertising$6,240.00
- 5600Vehicle fuel & consumables$4,180.00
Date18/04/26FT-9981203
Bank statementEFT — Roberts A. — INV-30418Roberts A.
Bank$506.00
Ledger$506.00
Variance—
Date25/04/26EFTPOS-440
Bank statementCash sale — exhaust upgradeCounter sale
Bank$1,240.00
Ledger$1,124.00
Variance$116.00
Date28/04/26BILL-3041
Bank statementORIGIN ENERGY — Workshop billOrigin Energy
Bank−$412.00
Ledger$0.00
Variance$412.00
FA-1510-001Two-post hoist — Ravaglioli
Acquired4 Mar 2023$14,800.00
Method · life10 years
Accumulated−$4,440.00$1,480.00 / yr
Consumed30%
Book value$10,360.0070% remaining
FA-1510-002Wheel aligner — Hunter HawkEye
Acquired12 Sept 2021$42,500.00
Method · life7 years
Accumulated−$26,780.00$6,071.43 / yr
Consumed63%
Book value$15,720.0037% remaining