Date	Type	Ref No	Payee / Customer	Account Name	Description	Debit ($)	Credit ($)
Jan 01	Deposit	DEP-101	Owner	Owner's Equity	Initial capital investment	$0.00	$10,000.00
Jan 02	Expense	EXP-101	CloudHost Inc	Software & Apps	Monthly cloud server hosting	$200.00	$0.00
Jan 03	Invoice	INV-1001	Acme Corp	Service Sales	Bookkeeping & consulting services	$0.00	$3,000.00
Jan 05	Expense	EXP-102	Meta Ads	Advertising & Marketing	Social media ad campaign	$350.00	$0.00
Jan 07	Sales Receipt	REC-2001	Walk-in Client	Service Sales	On-site consultation fee	$0.00	$1,500.00
Jan 08	Sales Receipt	REC-2002	Retail Customer	Product Sales	Direct sales of inventory items	$0.00	$800.00
Jan 10	Payment Received	PMT-1001	Acme Corp	Accounts Receivable	Payment received for INV-1001	$0.00	$3,000.00
Jan 11	Expense	EXP-103	Wholesale Corp	Cost of Goods Sold	Inventory restocking	$300.00	$0.00
Jan 12	Bill	BIL-3001	Real Estate Co	Rent & Utilities	Office rent for January	$1,200.00	$0.00
Jan 15	Bill Payment	PAY-3001	Real Estate Co	Accounts Payable	Paid rent Bill #BIL-3001	$1,200.00	$0.00
Jan 16	Expense	EXP-104	Power & Light	Rent & Utilities	Monthly electric & water utility	$180.00	$0.00
Jan 18	Expense	EXP-105	Telecom Fiber	Rent & Utilities	Office internet & phone service	$100.00	$0.00
Jan 20	Expense	EXP-106	Office Depot	Office Supplies	Printer paper, ink, & pens	$120.00	$0.00
Jan 22	Expense	EXP-107	Legal Shield	Professional Fees	Annual legal retainer	$400.00	$0.00
Jan 24	Expense	EXP-108	City Express	Travel & Transportation	Client site travel fare	$150.00	$0.00
Jan 25	Expense	EXP-109	Bistro Grill	Meals & Entertainment	Prospective client dinner meeting	$85.00	$0.00
Jan 27	Expense	EXP-110	First National	Bank Fees & Charges	Monthly bank maintenance fee	$25.00	$0.00
Jan 28	Expense	EXP-111	SafeGuard Ins	Insurance Expense	Commercial liability insurance	$200.00	$0.00
Jan 29	Expense	EXP-112	Retail Customer	Sales Refunds	Returned product refund	$100.00	$0.00
Jan 31	Transfer	DRW-001	Owner Personal	Owner's Draw	Owner capital withdrawal	$1,000.00	$0.00
Feb 01	Expense	EXP-113	CloudHost Inc	Software & Apps	Monthly cloud server hosting	$200.00	$0.00
Feb 03	Invoice	INV-1002	Summit Retail	Service Sales	Bookkeeping setup & audit	$0.00	$2,500.00
Feb 05	Expense	EXP-114	Meta Ads	Advertising & Marketing	Social media ad campaign	$300.00	$0.00
Feb 07	Sales Receipt	REC-2003	Walk-in Client	Service Sales	On-site consultation fee	$0.00	$1,200.00
Feb 10	Expense	EXP-115	Wholesale Corp	Cost of Goods Sold	Inventory restocking	$400.00	$0.00
Feb 11	Sales Receipt	REC-2004	Retail Customer	Product Sales	Direct sales of inventory items	$0.00	$950.00
Feb 12	Bill	BIL-3002	Real Estate Co	Rent & Utilities	Office rent for February	$1,200.00	$0.00
Feb 14	Payment Received	PMT-1002	Summit Retail	Accounts Receivable	Partial payment for INV-1002	$0.00	$1,500.00
Feb 15	Bill Payment	PAY-3002	Real Estate Co	Accounts Payable	Paid rent Bill #BIL-3002	$1,200.00	$0.00
Feb 16	Expense	EXP-116	Power & Light	Rent & Utilities	Monthly electric & water utility	$190.00	$0.00
Feb 18	Expense	EXP-117	Telecom Fiber	Rent & Utilities	Office internet & phone service	$100.00	$0.00
Feb 20	Expense	EXP-118	Office Depot	Office Supplies	Printer paper & stationery	$85.00	$0.00
Feb 22	Expense	EXP-119	Bistro Grill	Meals & Entertainment	Prospective client lunch	$75.00	$0.00
Feb 27	Expense	EXP-120	First National	Bank Fees & Charges	Monthly bank maintenance fee	$25.00	$0.00
Feb 28	Transfer	DRW-002	Owner Personal	Owner's Draw	Owner capital withdrawal	$800.00	$0.00

Account Name	Account Type	Debit ($)	Credit ($)
Cash / Operating Bank Account	Asset	$11,165.00	$0.00
Accounts Receivable	Asset	$1,000.00	$0.00
Accounts Payable	Liability	$0.00	$0.00
Owner's Equity	Equity	$0.00	$10,000.00
Owner's Draw	Equity	$1,800.00	$0.00
Service Sales	Revenue	$0.00	$8,200.00
Product Sales	Revenue	$0.00	$1,750.00
Sales Refunds	Contra Revenue	$100.00	$0.00
Cost of Goods Sold	COGS	$700.00	$0.00
Advertising & Marketing	Expense	$650.00	$0.00
Bank Fees & Charges	Expense	$50.00	$0.00
Insurance Expense	Expense	$200.00	$0.00
Meals & Entertainment	Expense	$160.00	$0.00
Office Supplies	Expense	$205.00	$0.00
Professional Fees	Expense	$400.00	$0.00
Rent & Utilities	Expense	$2,970.00	$0.00
Software & Apps	Expense	$400.00	$0.00
Travel & Transportation	Expense	$150.00	$0.00
TOTALS		$19,950.00	$19,950.00

Line Item	YTD Amount ($)
INCOME
Service Sales	$8,200.00
Product Sales	$1,750.00
Sales Refunds	-$100.00
TOTAL INCOME	$9,850.00
COST OF GOODS SOLD
Cost of Goods Sold	$700.00
GROSS PROFIT	$9,150.00
OPERATING EXPENSES
Advertising & Marketing	$650.00
Rent & Utilities	$2,970.00
Software & Apps	$400.00
Office Supplies	$205.00
Professional Fees	$400.00
Travel & Transportation	$150.00
Meals & Entertainment	$160.00
Bank Fees & Charges	$50.00
Insurance Expense	$200.00
TOTAL EXPENSES	$5,185.00
NET INCOME	$3,965.00

Account Category	Balance ($)
ASSETS
Cash / Operating Bank Account	$11,165.00
Accounts Receivable	$1,000.00
TOTAL ASSETS	$12,165.00
LIABILITIES
Accounts Payable	$0.00
TOTAL LIABILITIES	$0.00
OWNER'S EQUITY
Owner's Capital Investment	$10,000.00
Less: Owner's Draw	-$1,800.00
Retained Earnings (Net Income)	$3,965.00
TOTAL EQUITY	$12,165.00
TOTAL LIABILITIES & EQUITY	$12,165.00

Cash Flow Line Item	Amount ($)
OPERATING ACTIVITIES
Net Income	$3,965.00
Less: Change in Accounts Receivable	-$1,000.00
Change in Accounts Payable	$0.00
Net Cash Provided by Operating Activities	$2,965.00
INVESTING ACTIVITIES
Purchase of Capital Assets / Equipment	$0.00
Net Cash Used in Investing Activities	$0.00
FINANCING ACTIVITIES
Owner's Capital Deposit	$10,000.00
Less: Owner's Draw Withdrawals	-$1,800.00
Net Cash Provided by Financing Activities	$8,200.00
NET INCREASE IN CASH	$11,165.00
Cash at Beginning of Period	$0.00
CASH AT END OF PERIOD (Feb 28)	$11,165.00

KPI Metric Name	Calculated Value	Business Performance Insight
Gross Profit Margin	92.89%	High profitability driven by service-based offerings.
Net Profit Margin	40.25%	Keep $0.40 net profit on every dollar earned.
Working Capital	$12,165.00	Strong operational liquidity buffer.
Current Ratio	Debt-Free	Zero short-term liabilities or overdue bills.
Cash Conversion Rate	74.78%	Directly converts net revenue into physical cash.
Return on Equity (ROE)	32.60%	High capital efficiency and return on investment.