Total Debits$6,600
Total Credits$6,380
Trial BalanceOff by $220
Open Exceptions3EDU-GST-v1 · 10% hypothetical rate
1. Exception Queue (3)
Duplicate candidate — same party, amount & description
txn-3
Apex Office Supplies
$500 · Office stationery
txn-4
Apex Office Supplies
$500 · Office stationery
Amount mismatch — txn-2 (Bright Interiors)
Recorded $1800 vs source invoice $2000
Case-defined ineligible credit — txn-5 (Executive Retreat Resort)
Team offsite — recreational — rule pack blocks this input credit
2. Journal Ledger (17 lines)
| Txn | Account | Debit | Credit |
|---|---|---|---|
| txn-1 | Cash / Accounts Receivable | $1,100 | |
| txn-1 | Sales Revenue | $1,000 | |
| txn-1 | Output Tax Payable | $100 | |
| txn-2 | Cash / Accounts Receivable | $2,200 | |
| txn-2 | Sales Revenue | $1,800 | |
| txn-2 | Output Tax Payable | $180 | |
| txn-3 | Expense / Asset | $500 | |
| txn-3 | Input Tax Credit Receivable | $50 | |
| txn-3 | Cash / Accounts Payable | $550 | |
| txn-4 | Expense / Asset | $500 | |
| txn-4 | Input Tax Credit Receivable | $50 | |
| txn-4 | Cash / Accounts Payable | $550 | |
| txn-5 | Expense (Tax Not Recoverable) | $880 | |
| txn-5 | Cash / Accounts Payable | $880 | |
| txn-6 | Expense / Asset | $1,200 | |
| txn-6 | Input Tax Credit Receivable | $120 | |
| txn-6 | Cash / Accounts Payable | $1,320 | |
| Totals | $6,600 | $6,380 | |
3. Rule Pack Reference (EDU-GST-v1)
- Hypothetical tax rate: 10% — tax = round(base × rate ÷ 100), e.g. a 1000 base at 10% yields exactly 100.
- Sales: debit Cash/AR for gross, credit Sales Revenue for base, credit Output Tax Payable for tax.
- Eligible purchases: debit Expense/Asset + Input Tax Credit Receivable, credit Cash/Payable for gross.
- Case-defined ineligible purchases (e.g. personal/recreational spend): the tax cost is absorbed into the expense and never claimed as a credit.
- Educational simulation only — no GST portal access, no filings, no claim of current legal compliance.
Debit vs Credit by Account
Tax Category Share
$580Total Tax Touched
A journal is only trustworthy once it is both balanced and exception-free — balance alone cannot catch duplicates or ineligible credits.
1. Validity
Inputs Supported
All configuration parameters are valid.
2. Correctness
Objective: Demonstrated
Ready for verification run
3. Constraints
Within Limits
Budget, SLA, and capacity limits respected.
4. Trade-offs
Analysis
Inspect scenario parameters to evaluate trade-offs.