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General Ledger

LedgerPilot · the book of record — every module posts here

Every module hands the ledger a balanced double-entry journal. Invoices you auto-post in the live pipeline land here as real entries and roll straight into the trial balance and the statements below — one book, no re-keying.

Journal entries

3 journals
JournalMemoAccountDebitCredit
GENOpening balances
2026-01-01
1000 Bank420.000 kr.
1500 Fixed assets180.000 kr.
3000 Share capital500.000 kr.
3900 Retained earnings100.000 kr.
ARCustomer invoice — Nordwind ApS
2026-02-14
1200 Accounts receivable312.500 kr.
4000 Sales revenue250.000 kr.
2600 VAT output62.500 kr.
ARCustomer invoice — Havblik A/S
2026-03-03
1200 Accounts receivable150.000 kr.
4000 Sales revenue120.000 kr.
2600 VAT output30.000 kr.

Trial balance

Balanced
1000Bank420.000 kr.
1200Accounts receivable462.500 kr.
1500Fixed assets180.000 kr.
2600VAT output (payable)92.500 kr.
3000Share capital500.000 kr.
3900Retained earnings100.000 kr.
4000Sales revenue370.000 kr.
Total1.062.500 kr.1.062.500 kr.

Profit & Loss

Revenue370.000 kr.
Total expenses(0 kr.)
Net income370.000 kr.

Balance Sheet

A = L + E
Assets1.062.500 kr.
Liabilities92.500 kr.
Equity (incl. net income)970.000 kr.
Liabilities + Equity1.062.500 kr.