| Line | General Ledger Account Code | Transaction Description Code | Amount |
|---|---|---|---|
| 1 | basic:AccountsPayable | basic:OpeningBalance | -1000 |
| 2 | basic:AccountsPayable | basic:PaymentOfAccountsPayable | 2000 |
| 3 | basic:AccountsPayable | basic:PurchasesOfInventoryForSale | -2000 |
| 4 | basic:CashAndCashEquivalents | basic:AdditionalLongtermBorrowings | 6000 |
| 5 | basic:CashAndCashEquivalents | basic:CapitalAdditionsPropertyPlantAndEquipment | -5000 |
| 6 | basic:CashAndCashEquivalents | basic:CollectionReceivables | 3000 |
| 7 | basic:CashAndCashEquivalents | basic:OpeningBalance | 3000 |
| 8 | basic:CashAndCashEquivalents | basic:PaymentOfAccountsPayable | -2000 |
| 9 | basic:CashAndCashEquivalents | basic:RepaymentLongtermBorrowings | -2000 |
| 10 | basic:CostsOfSales | basic:CostsOfSales | 2000 |
| 11 | basic:Inventories | basic:CostsOfSales | -2000 |
| 12 | basic:Inventories | basic:OpeningBalance | 1000 |
| 13 | basic:Inventories | basic:PurchasesOfInventoryForSale | 2000 |
| 14 | basic:LongtermDebt | basic:AdditionalLongtermBorrowings | -6000 |
| 15 | basic:LongtermDebt | basic:OpeningBalance | -1000 |
| 16 | basic:LongtermDebt | basic:RepaymentLongtermBorrowings | 2000 |
| 17 | basic:PropertyPlantAndEquipment | basic:CapitalAdditionsPropertyPlantAndEquipment | 5000 |
| 18 | basic:PropertyPlantAndEquipment | basic:OpeningBalance | 1000 |
| 19 | basic:Receivables | basic:CollectionReceivables | -3000 |
| 20 | basic:Receivables | basic:OpeningBalance | 1000 |
| 21 | basic:Receivables | basic:Sales | 4000 |
| 22 | basic:RetainedEarnings | basic:OpeningBalance | -4000 |
| 23 | basic:Sales | basic:Sales | -4000 |
(Note that basic:Sales and basic:CostsOfSales have not been closed to basic:RetainedEarnings yet.)