General Ledger
For the period 1 Jan – 31 Dec 2025
Marina Bay Trading Pte Ltd
General Ledger
For the period 1 Jan – 31 Dec 2025
SFRS
UEN 202312345A
SGD
Account 1010
Bank – DBS Current
Opening balance: $175,210.00
| Date | Ref | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 2025-11-18 | J-2007 | IRAS – GST Payment | — | $6,240.00 | $168,970.00 |
| 2025-11-20 | J-2006 | Supplier – Lim Trading | — | $3,260.00 | $165,710.00 |
| 2025-11-24 | J-2004 | Inward TT – Kairos Ltd HK | $18,420.00 | — | $184,130.00 |
| 2025-11-26 | J-2002 | PayNow – Office Rental Nov | — | $5,400.00 | $178,730.00 |
| 2025-11-28 | J-2000 | DBS FAST – Acme Pte Ltd INV 2041 | $12,500.00 | — | $191,230.00 |
| Closing balance | $30,920.00 | $14,900.00 | $191,230.00 | ||
Account 4000
Sales Revenue
Opening balance: -$443,410.00
| Date | Ref | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 2025-11-19 | J-2005 | Stripe payout | — | $8,420.00 | -$451,830.00 |
| 2025-11-24 | J-2004 | Inward TT – Kairos Ltd HK | — | $18,420.00 | -$470,250.00 |
| 2025-11-28 | J-2000 | Acme Pte Ltd INV 2041 | — | $12,500.00 | -$482,750.00 |
| Closing balance | $0.00 | $39,340.00 | -$482,750.00 | ||
Account 5000
Purchases
Opening balance: $51,680.00
| Date | Ref | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 2025-11-20 | J-2006 | Lim Trading – stock | $3,260.00 | — | $54,940.00 |
| Closing balance | $3,260.00 | $0.00 | $54,940.00 | ||
Account 6100
Rental
Opening balance: $59,400.00
| Date | Ref | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 2025-11-26 | J-2002 | Office Rental Nov | $5,400.00 | — | $64,800.00 |
| Closing balance | $5,400.00 | $0.00 | $64,800.00 | ||
Account 2200
GST Payable
Opening balance: -$34,640.00
| Date | Ref | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 2025-11-18 | J-2007 | IRAS – GST Payment | $6,240.00 | — | -$28,400.00 |
| Closing balance | $6,240.00 | $0.00 | -$28,400.00 | ||
Detail of movements per account, sorted by posting date.