MYBREAKEVEN • Published November 7, 2026

General Ledger Template: Posting References and Reconciliation — working record

Original fictional USD case. This worksheet does not automatically calculate. Edit the blank cells, then print or save your completed copy before closing. Fields are not uploaded or saved by this page.

Completed teaching case

Reconciled case from the guide
Date	Journal reference	Description	Debit	Credit	Running balance
Nov 1	J01	Owner contribution	5,000	0	5,000 Dr
Nov 3	J02	Equipment purchased	0	1,800	3,200 Dr
Nov 12	J04	Customer invoice collection	1,600	0	4,800 Dr
Nov 18	J05	Period expense paid	0	250	4,550 Dr

Your evidence and assumptions

Business / preparerReporting date or horizonCurrency / accounting basisEvidence referencesReviewer / next review date

Your working record — replace each cell
Date / journal ref	Description / evidence	Debit	Credit	Balance / normal side
Enter record 1	Enter value	Enter value	Enter value	Enter value
Enter record 2	Enter value	Enter value	Enter value	Enter value
Enter record 3	Enter value	Enter value	Enter value	Enter value
Enter record 4	Enter value	Enter value	Enter value	Enter value
Enter record 5	Enter value	Enter value	Enter value	Enter value

Reconciliation / independent calculationUnresolved issue, action owner, deadline and stop / escalation condition

Check amounts, dates, scope and source documents independently. Planning education; not accounting, legal, tax or lending advice.

Read the full method and limitations