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  JOURNAL WITH VALIDATED DOUBLE ENTRY
  Didactic Python code · Kardex Tauro · kardex-tauro.muisca.co
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Entries read: 6
Entries accepted: 5
Entries rejected: 1

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ACCEPTED ENTRIES
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ENTRY 1   DATE 2026-03-02
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Date        Account  Account name                                 Debit          Credit
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2026-03-02  1101     Cash                                    500,000.00                
2026-03-02  4101     Sales revenue                                           500,000.00
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  TOTAL: DEBITS 500,000.00   CREDITS 500,000.00   TIES

ENTRY 2   DATE 2026-03-05
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Date        Account  Account name                                 Debit          Credit
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2026-03-05  1435     Merchandise inventory                   320,000.00                
2026-03-05  2408     VAT receivable                           60,800.00                
2026-03-05  2205     Domestic suppliers                                      350,000.00
2026-03-05  1110     Bank                                                     30,800.00
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  TOTAL: DEBITS 380,800.00   CREDITS 380,800.00   TIES

ENTRY 3   DATE 2026-03-09
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Date        Account  Account name                                 Debit          Credit
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2026-03-09  1105     Accounts receivable customers           950,000.00                
2026-03-09  4101     Sales revenue                                           950,000.00
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  TOTAL: DEBITS 950,000.00   CREDITS 950,000.00   TIES

ENTRY 5   DATE 2026-03-18
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Date        Account  Account name                                 Debit          Credit
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2026-03-18  2205     Domestic suppliers                      210,000.00                
2026-03-18  1110     Bank                                                    210,000.00
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  TOTAL: DEBITS 210,000.00   CREDITS 210,000.00   TIES

ENTRY 6   DATE 2026-03-25
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Date        Account  Account name                                 Debit          Credit
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2026-03-25  5160     Depreciation                            180,000.00                
2026-03-25  1592     Accumulated depreciation                                180,000.00
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  TOTAL: DEBITS 180,000.00   CREDITS 180,000.00   TIES

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REJECTED ENTRIES: 1
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ENTRY 4   DATE 2026-03-12
  2026-03-12  5145     Rent expense                            500,000.00                
  2026-03-12  1110     Bank                                                    450,000.00
  Reason: Debits and credits do not tie: DEBITS 500,000.00 <> CREDITS 450,000.00

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SUMMARY BY ACCOUNT
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Account  Account name                                 Debit          Credit  BALANCE
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1101     Cash                                    500,000.00            0.00  DEBIT BALANCE 500,000.00
4101     Sales revenue                                 0.00    1,450,000.00  CREDIT BALANCE 1,450,000.00
1435     Merchandise inventory                   320,000.00            0.00  DEBIT BALANCE 320,000.00
2408     VAT receivable                           60,800.00            0.00  DEBIT BALANCE 60,800.00
2205     Domestic suppliers                      210,000.00      350,000.00  CREDIT BALANCE 140,000.00
1110     Bank                                          0.00      240,800.00  CREDIT BALANCE 240,800.00
1105     Accounts receivable customers           950,000.00            0.00  DEBIT BALANCE 950,000.00
5160     Depreciation                            180,000.00            0.00  DEBIT BALANCE 180,000.00
1592     Accumulated depreciation                      0.00      180,000.00  CREDIT BALANCE 180,000.00
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TOTALS                                         2,220,800.00    2,220,800.00

TOTAL DEBITS = TOTAL CREDITS: TIES

File written: salida/diario.csv
File written: salida/rechazados.csv
