Contents of transaction for XBRL-GL operation

Date Journal of contents of transaction

September 1

 I invested for Capital.
                Cash      1,000,000 / Capital    1,000,000
5 I bought a store exhibition case by cash.
                Vessel       200,000 / Cash      200,000
8 I established the checking account of Better Fortune Bank, to enter cash.
                Checking Account     500,000 / Cash      500,000
10 I bought four notebook comuters from International Commercial Firm by cash and credit.
                Stocking     500,000 /            Cash               100,000
                                                 Accounts payable        400,000
14 I sold four notebook computers to Japan Industry by cash.
                Cash        400,000 / Sales      400,000
16 I sold two notebook computers to Bargain Shop by checking accout.
                Checking Account     300,000 / Sales   300,000
21 I bought two DVD players from Datamatic Co. by the check and credit.
                  Stocking          500,000 / Checking Account   200,000
          Accounts payable    300,000
23 I paid a current putting to International Commercial Firm in cash.
                Accounts payable      400,000 / Cash    400,000
25 I sold two DVD players to Japan Insustry by the check and credit.
                Checking Account      200,000 / Sales    700,000
                Accounts receivable   500,000
27 I collected the credit of Japan Industry with the check, and deposited it to my checking account.
                Checking accout      300,000 / Accounts receivable    300,000
30 I paid salarys to my employees by cash.
                Employee's salary      180,000 / Cash    180,000


Other party master

Other party

Code

 Other party
1 Better Fortune Bank
2 International Commercial Firm
3 Japan Industry
4 Bargain Shop
5 Datamatic Co.


Commodity master

Commodity

code

Commodity
1 Notebook computer
2 DVD player


Account master

Account

code

 Account
1 Cash
2 Checking account
3 Accounts receivable
4 Bill receivable
5 Loan loss reserve
6 Stock commodity
7 Vessel
8 Accounts payable
9 Loan
10 Bill payable
11 Capital
12 Withdrawals
13 Sales
14 Receiving fee
15 Miscellaneous gains
16 Stocking
17 Employee salary
18 Payment rent
19 Supplies expenses
20 Utilites cost
21 Miscellaneous expenses
22 Interests paid
23 Miscellaneous loss
24 Cash shorts and overs
50 Profit and loss