General ledger

Journal entries

Every posting — manual entries plus auto-postings from invoices, bills, payroll, EFF, Memorial Fund, and trust contracts. Each line links back to its source.

JE-008

Quarterly endowment interest — perpetual care

2026-04-30·manual

Balanced

Account	Memo	Debit	Credit
1030Cash — Perpetual Care Endowment	Q1 interest credited	$38,400	—
2110Perpetual Care Endowment Liab.	Endowment liability accrued	—	$38,400
Totals		$38,400	$38,400

JE-009

Endowment annual disbursement — grounds

2026-04-30·manual

Balanced

Account	Memo	Debit	Credit
5500Cemetery Grounds Maintenance	Cemetery grounds — Q1	$24,400	—
1030Cash — Perpetual Care Endowment	Endowment disbursement	—	$24,400
Totals		$24,400	$24,400

JE-015

Morrow case — invoice issued

2026-04-25·invoice#morrow

Balanced

Account	Memo	Debit	Credit
1100Accounts Receivable	A/R · Morrow	$9,240	—
4040Revenue — Cremation Services	Cremation services	—	$6,280
4030Revenue — Merchandise	Urn + folders	—	$2,840
2300Sales Tax Payable	Sales tax	—	$120
Totals		$9,240	$9,240

JE-003

EFF assignment funded — Vance

2026-04-22·eff#vance

Balanced

Account	Memo	Debit	Credit
1110A/R — EFF Funding (in flight)	EFF receivable cleared	—	—
1000Cash — Operating Checking	Wire from EFF	$7,425	—
1100Accounts Receivable	Vance A/R cleared	—	$7,425
Totals		$7,425	$7,425

JE-002

Vance — partial payment received

2026-04-21·payment#vance

Balanced

Account	Memo	Debit	Credit
1000Cash — Operating Checking	Card payment	$7,425	—
1100Accounts Receivable	Vance A/R	—	$7,425
Totals		$7,425	$7,425

JE-004

Casket purchase — Aurora Casket Co.

2026-04-20·bill#aurora_apr

Balanced

Account	Memo	Debit	Credit
5000COGS — Merchandise	COGS · Sienna Oak casket	$4,200	—
2000Accounts Payable	A/P · Aurora	—	$4,200
Totals		$4,200	$4,200

JE-001

Vance case — invoice issued

2026-04-19·invoice#vance

Balanced

Account	Memo	Debit	Credit
1100Accounts Receivable	A/R · Vance	$14,850	—
4000Revenue — At-need Services	At-need services	—	$8,670
4030Revenue — Merchandise	Casket + folders	—	$5,950
2300Sales Tax Payable	Sales tax	—	$230
Totals		$14,850	$14,850

JE-011

Vehicle fuel — Hearse #2

2026-04-18·bill

Balanced

Account	Memo	Debit	Credit
5300Vehicle Expenses	Hearse #2 fuel	$218	—
1000Cash — Operating Checking	Card payment	—	$218
Totals		$218	$218

JE-005

Pre-need contract signed — Henley

2026-04-15·trust#henley

Balanced

Account	Memo	Debit	Credit
1020Cash — Pre-need Trust	Trust deposit	$8,400	—
2100Pre-need Trust Liability	Pre-need trust liability	—	$8,400
Totals		$8,400	$8,400

JE-010

Payroll run — period ending 2026-04-13

2026-04-15·payroll

Balanced

Account	Memo	Debit	Credit
5100Salaries & Wages	Gross wages	$42,800	—
5110Payroll Taxes	Employer payroll taxes	$3,270	—
2400Payroll Liabilities	Withholdings	—	$8,440
1000Cash — Operating Checking	Net payroll wired	—	$37,630
Totals		$46,070	$46,070

JE-006

Pre-need service rendered — Lindqvist

2026-04-12·trust#lindqvist

Balanced

Account	Memo	Debit	Credit
2100Pre-need Trust Liability	Trust withdrawal	$6,200	—
2200Deferred Revenue — Pre-need	Deferred revenue release	$6,200	—
1020Cash — Pre-need Trust	Trust cash out	—	$6,200
4010Revenue — Pre-need (recognized)	Pre-need revenue recognized	—	$6,200
Totals		$12,400	$12,400

JE-007

Memorial Fund donation — Vance

2026-04-10·memorial fund#vance

Balanced

Account	Memo	Debit	Credit
1000Cash — Operating Checking	Stripe net	$250	—
4100Memorial Fund (passthrough)	Memorial Fund passthrough	—	$250
Totals		$250	$250

JE-012

Casket purchase — Aurora Casket Co.

2026-04-08·bill#aurora_mar

Balanced

Account	Memo	Debit	Credit
5000COGS — Merchandise	COGS · Cherry casket	$3,280	—
2000Accounts Payable	A/P · Aurora	—	$3,280
Totals		$3,280	$3,280

JE-013

Insurance premium paid — quarterly

2026-04-05·bill

Balanced

Account	Memo	Debit	Credit
5700Insurance	Liability + auto Q2	$9,600	—
1000Cash — Operating Checking	—	—	$9,600
Totals		$9,600	$9,600

JE-014

Cemetery section maintenance contract

2026-04-03·bill

Balanced

Account	Memo	Debit	Credit
5500Cemetery Grounds Maintenance	Section 4B grounds — April	$850	—
2000Accounts Payable	—	—	$850
Totals		$850	$850