Finance & Payments · Synthetic Property 1
General Ledger
Maintain balanced accounting records
Balance sheet accounts to 2026-10-30; income and expense for the year to date, with earlier years in retained earnings.
| Account | Type | Debit | Credit |
|---|
| 1000 Cash on hand | Asset | $6,935.02 | — |
| 1005 Operating bank account | Asset | $103,094.05 | — |
| 1008 Reserve bank account | Asset | $105,000.00 | — |
| 1010 Card receipts (recorded terminal) | Asset | $22,373.47 | — |
| 1030 Cash deposits in transit | Asset | $151.34 | — |
| 1040 Chargebacks in dispute | Asset | $835.00 | — |
| 1100 Guest ledger | Asset | $13,863.14 | — |
| 1120 Accounts receivable | Asset | $13,075.00 | — |
| 1300 Due from affiliates | Asset | $24,000.00 | — |
| 1450 Food and beverage inventory | Asset | $3,390.10 | — |
| 1460 Operating supplies inventory | Asset | $1,150.60 | — |
| 1600 Construction in progress | Asset | $18,500.00 | — |
| 1700 Furniture, fixtures and equipment | Asset | $18,650.00 | — |
| 1710 Building and improvements | Asset | $95,000.00 | — |
| 2000 Accounts payable | Liability | — | $45,235.70 |
| 2010 Goods received not invoiced | Liability | — | $702.30 |
| 2050 Retainage payable | Liability | — | $1,850.00 |
| 2100 Advance deposits | Liability | — | $15,798.09 |
| 2200 Occupancy tax payable | Liability | — | $3,674.38 |
| 2220 Payroll taxes payable | Liability | — | $20,316.73 |
| 2230 Benefit and payroll deductions payable | Liability | — | $20,590.54 |
| 2320 Tips payable | Liability | — | $4,713.00 |
| 2330 Tips and service charges clearing | Liability | — | $11.00 |
| 2350 Purchasing card payable | Liability | — | $186.00 |
| 2500 Deferred revenue | Liability | — | $18,000.00 |
| 3000 Owner's equity | Equity | — | $373,581.15 |
| 4000 Room revenue | Revenue | — | $26,992.69 |
| 4100 Food and beverage revenue | Revenue | — | $4,072.50 |
| 4110 Banquet food and beverage revenue | Revenue | — | $756.00 |
| 4200 Other revenue | Revenue | — | $780.00 |
| 4400 Cancellation and no-show fees | Revenue | — | $370.48 |
| 4500 Event and contract revenue | Revenue | — | $6,000.00 |
| 4510 Meeting room rental revenue | Revenue | — | $600.00 |
| 4520 Audio-visual revenue | Revenue | — | $450.00 |
| 4600 Service charge revenue | Revenue | — | $1,541.32 |
| 4910 Discounts and comps | Revenue | $4.50 | — |
| 5000 Salaries and wages | Expense | $75,559.14 | — |
| 5100 Payroll taxes | Expense | $7,509.90 | — |
| 5200 Employee benefits | Expense | $13,234.17 | — |
| 5400 Cost of food and beverage sold | Expense | $55.15 | — |
| 5410 Food and beverage waste | Expense | $17.60 | — |
| 6000 Operating supplies | Expense | $4,470.70 | — |
| 6050 Repairs and maintenance | Expense | $186.00 | — |
| 6100 Bank and card fees | Expense | $45.00 | — |
| 6120 Cash over and short | Expense | $2.00 | — |
| 6200 Utilities | Expense | $6,915.00 | — |
| 6300 Travel and meals | Expense | $84.00 | — |
| 6400 Professional fees | Expense | $12,000.00 | — |
| 6600 Travel agent commissions | Expense | $117.90 | — |
| 7200 Foreign exchange gain or loss | Expense | $3.10 | — |