Chart of Accounts & General Ledger
Auditable double-entry foundation for accountants, finance managers and auditors: chart of accounts, posted journal register with source drill-down, and trial-balance extract for Al Manara Properties LLC.
FIN-01
RPT-08
RPT-09
Active accounts
214
COA v7 · effective 01 Jan 2026
Posted journals FY2026
4,520
Last: JE-2026-04520 · 17 Jul 14:02
Period Jul-2026
Open
Jun-2026 Closed 05 Jul by F. Rashid
Trial balance
Dr = Cr
AED 48,236,900.00 both sides
Chart of accountsv7 active
- ▾ 1000 · Assets
- ▾ 1100 · Cash & banks
- 1101 · Bank — ENBD Operating (AED)
- 1102 · Petty cash — Dubai HQ
- 1103 · Petty cash — Abu Dhabi Branch
- 1105 · Escrow — Prototype Residences Client money
- ▾ 1200 · Receivables
- 1201 · AR — Residential leases
- 1202 · AR — Sales & resale
- 1203 · AR — Brokerage commission
- 1209 · Allowance for doubtful debts
- 1301 · Prepaid expenses
- 1501 · Fixed assets — office & IT
- ▾ 1100 · Cash & banks
- ▾ 2000 · Liabilities
- 2101 · AP — Trade
- 2301 · VAT output payable
- 2305 · VAT input recoverable
- 2401 · Security deposits held Client money
- ▸ 3000 · Equity
- ▾ 4000 · Income
- 4101 · Rental income — residential
- 4210 · Service charge recovery
- 4301 · Brokerage commission income
- ▸ 5000 · Expenses
Structural changes to the COA are configuration-controlled: draft → validate → approve → activate in the Finance & Posting Studio. Accounts with posted activity cannot be deleted, only deactivated.
1201 · AR — Residential leases
Active
- Account type
- Asset · Receivable control
- Currency
- AED (base) · multi-currency postings revalued per FIN-08
- Balance 17 Jul 2026
- AED 1,982,410.00 Dr
- Movement Jul-2026
- AED 486,120.00 Dr · AED 341,905.00 Cr
- Dimensions required
- Branch · Cost center · Deal (for lease postings)
- Posting profile
- AR-RES-01 v4 · view in Posting Studio
Posted journal register — Jul-2026
Company: Al Manara Properties LLC · Currency: AED · Generated 17 Jul 2026 14:05
| Journal | Date | Source document | Description | Debit (AED) | Credit (AED) | Status |
|---|---|---|---|---|---|---|
| JE-2026-04520 | 17 Jul 2026 | Receipt RCT-2026-00784 | Falcon Trading FZ-LLC — commission settlement DL-2026-0398 | 78,750.00 | 78,750.00 | Posted |
| JE-2026-04518 | 17 Jul 2026 | Payment PV-2026-01142 | GulfTech Facilities LLC — AMC instalment Q2 | 12,600.00 | 12,600.00 | Posted |
| JE-2026-04512 | 16 Jul 2026 | Invoice INV-2026-01842 | Amina Noor — lease instalment 2/4, unit PR-A-1104 | 24,295.00 | 24,295.00 | Posted |
| JE-2026-04505 | 15 Jul 2026 | Payrun PRN-2026-07A | Payroll accrual — Jul-2026 first half | 412,380.00 | 412,380.00 | Posted |
| JE-2026-04501-R | 15 Jul 2026 | Reversal of JE-2026-04481 | Reversal — commission accrued on cancelled deal DL-2026-0405 | 26,250.00 | 26,250.00 | Reversal |
| JE-2026-04496 | 14 Jul 2026 | Depreciation run DEP-2026-06 | Monthly depreciation — office & IT assets, Jun-2026 | 18,940.00 | 18,940.00 | Posted |
| JE-2026-04488 | 12 Jul 2026 | Receipt RCT-2026-00761 | Amina Noor — partial receipt against INV-2026-01842 | 10,000.00 | 10,000.00 | Posted |
| JE-2026-04481 | 11 Jul 2026 | Commission CAL-2026-0405 | Commission accrual — DL-2026-0405 (deal later cancelled) | 26,250.00 | 26,250.00 | Reversed by JE-2026-04501-R |
| Register total — 8 journals shown of 312 in period | 609,215.00 | 609,215.00 | ||||
1–8 of 312 posted journals (Jul-2026)
Trial balance extract — Jul-2026 (provisional)
Company: Al Manara Properties LLC · Period: Jul-2026 Open · Currency: AED · Generated 17 Jul 2026 14:05 by Daniel Chen
| Account | Name | Debit (AED) | Credit (AED) |
|---|---|---|---|
| 1101 | Bank — ENBD Operating | 4,812,940.00 | — |
| 1105 | Escrow — Prototype Residences Client money | 12,450,000.00 | — |
| 1201 | AR — Residential leases | 1,982,410.00 | — |
| 1301 | Prepaid expenses | 214,780.00 | — |
| 1501 | Fixed assets — office & IT | 1,362,500.00 | — |
| 2101 | AP — Trade | — | 1,486,230.00 |
| 2301 | VAT output payable | — | 318,442.00 |
| 2401 | Security deposits held Client money | — | 2,214,000.00 |
| 4101 | Rental income — residential | — | 9,214,860.00 |
| 4301 | Brokerage commission income | — | 3,681,220.00 |
| Totals — all 214 accounts (extract shows 10) | 48,236,900.00 | 48,236,900.00 | |
Debits equal credits — reconciles to posted journals (RPT-09). Drill-down on any row opens the posted journal register filtered to that account.
Account 1201 — monthly net movement (FY2026)
| Month | Debits (AED) | Credits (AED) | Net movement (AED) |
|---|---|---|---|
| Feb 2026 | 301,200.00 | 204,800.00 | 96,400.00 |
| Mar 2026 | 352,600.00 | 226,400.00 | 126,200.00 |
| Apr 2026 | 298,300.00 | 211,200.00 | 87,100.00 |
| May 2026 | 401,150.00 | 254,150.00 | 147,000.00 |
| Jun 2026 | 428,900.00 | 265,900.00 | 163,000.00 |
| Jul 2026 (MTD) | 486,120.00 | 341,905.00 | 144,215.00 |
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: FIN-01 (chart of accounts, journals, general ledger; immutable postings; balances derived from posted entries), RPT-08, RPT-09.