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{
"id": "pharmacy",
"version": "1.1.0",
"name": "Meadow Training Pharmacy",
"business": "Non-medicinal training inventory",
"demo_only": true,
"status": "preview_only",
"sample": true,
"capability_note": "Non-medicinal training products only; no medicines, dispensing, patient records, expiry controls or pharmacy compliance are implemented.",
"scenario": {
"id": "lot-expiry",
"title": "Review a lot-tracked training stock example",
"goal": "Trace non-medicinal training stock through lot identity, expiry metadata, sale, return and supplier settlement.",
"steps": [
"Review the training items, lot identifiers and stated expiry dates.",
"Trace the purchase and receipt into the stock and payable accounts.",
"Review the sale, returned quantity and linked customer credit.",
"Check the supplier payment and the remaining lot quantity/value."
],
"checks": [
"All products are non-medicinal sample training items.",
"No dispensing, patient, prescription, controlled-substance or pharmacy compliance workflow is implemented.",
"Expiry metadata is illustrative fixture data, not a regulatory control."
]
},
"notice": "Original sample general-ledger examples. Manual staff, loan, outstanding-item and stock schedules do not implement payroll, AR/AP, inventory or tax modules. Period closure blocks posting; it is not statutory financial-statement approval or an earnings-transfer journal.",
"start_date": "2024-01-01",
"history_end": "2025-12-31",
"practice_end": "2026-12-31",
"source_count": 85,
"journal_count": 83,
"draft_count": 3,
"company_profile": {
"legal_name": "Meadow Training Pharmacy (Sample)",
"address_line1": "27 Meadow Parade",
"address_line2": "Northbank, Sample County",
"address_line3": "ZZ-0001 (fictional address, country marker ZZ)",
"phone": "+99 555 0142",
"email": "accounts@pharmacy.example.invalid",
"tax_registrations": "Sample registration SAMPLE-TRN-0000000. Invented for this demonstration; it is not a real tax registration and no country tax rule is applied.",
"footer_terms": "Payment due 30 days from the invoice date. Goods remain the property of the seller until paid in full. Every figure, party and registration on this document belongs to a fictional demonstration company."
},
"partners": [],
"anticipated_1_3": {
"notice": "Authored so the 1.3 features below have real history to act on the day they land. None of this is produced by a screen, a register or a scheduler in 1.2.0; every figure here was posted by an ordinary journal in the history above.",
"status": "future_feature_data_not_implemented",
"schedules": {
"issue": "#94",
"status": "future_feature_data_not_implemented",
"prepaid": {
"account": "1-120-21200-00",
"instrument": "Annual insurance premium",
"paid": "1200.0000",
"release_per_period": "100.0000",
"periods": 12,
"starts": [
"2024-01-01",
"2025-01-01",
"2026-01-01"
]
},
"accrual": {
"account": "2-100-22100-00",
"instrument": "Staff bonus accrued at 2024 year end",
"accrued": "420.0000",
"accrued_on": "2024-12-31",
"settled_on": "2025-01-10"
},
"deferred_income": {
"account": "2-120-22400-00",
"instrument": "Annual support plan collected in advance",
"collected": "1200.0000",
"collected_on": "2024-07-01",
"release_per_period": "100.0000",
"periods": 12,
"first_release": "2024-07-31",
"final_release": "2025-06-30"
}
},
"asset_register": {
"issue": "#95",
"status": "future_feature_data_not_implemented",
"convention": "A full month in the month an asset enters service, and none in the month it is disposed of",
"gain_loss_account_is_non_operating_income": true,
"note": "The 1.3 fixed-assets module posts an acquisition, each period's depreciation and a disposal itself. Replaying this block through it needs a pack-format asset section and an importer step; until that exists the journals above carry the same figures.",
"assets": [
{
"reference": "SAMPLE-ASSET-1",
"description": "Fictional shop fittings and equipment",
"cost_account": "1-200-21300-00",
"accumulated_depreciation_account": "1-900-21390-00",
"expense_account": "5-100-25500-00",
"acquired_on": "2024-02-01",
"cost": "1800.0000",
"life_months": 60,
"method": "straight_line",
"monthly_charge": "30.0000",
"status": "in_service"
},
{
"reference": "SAMPLE-ASSET-2",
"description": "Fictional display counter",
"cost_account": "1-200-21300-00",
"accumulated_depreciation_account": "1-900-21390-00",
"expense_account": "5-100-25500-00",
"acquired_on": "2024-02-01",
"cost": "600.0000",
"life_months": 60,
"method": "straight_line",
"monthly_charge": "10.0000",
"disposed_on": "2025-10-31",
"accumulated_at_disposal": "200.0000",
"proceeds": "350.0000",
"result_on_disposal": "-50.0000",
"result_account": "4-200-24800-00",
"status": "disposed"
}
]
},
"loan_schedule": {
"issue": "#96",
"status": "future_feature_data_not_implemented",
"liability_account": "2-110-22200-00",
"interest_account": "5-100-25600-00",
"bank_account": "1-100-10001-00",
"principal": "6000.0000",
"advanced_on": "2024-03-01",
"method": "flat_rate",
"instalments": [
{
"number": 1,
"due_on": "2024-12-20",
"principal": "1200.0000",
"interest": "300.0000",
"total": "1500.0000",
"closing_balance": "4800.0000",
"posted": true
},
{
"number": 2,
"due_on": "2025-12-20",
"principal": "1200.0000",
"interest": "300.0000",
"total": "1500.0000",
"closing_balance": "3600.0000",
"posted": true
},
{
"number": 3,
"due_on": "2026-12-20",
"principal": "1200.0000",
"interest": "300.0000",
"total": "1500.0000",
"closing_balance": "2400.0000",
"posted": false
},
{
"number": 4,
"due_on": "2027-12-20",
"principal": "1200.0000",
"interest": "300.0000",
"total": "1500.0000",
"closing_balance": "1200.0000",
"posted": false
},
{
"number": 5,
"due_on": "2028-12-20",
"principal": "1200.0000",
"interest": "300.0000",
"total": "1500.0000",
"closing_balance": "0.0000",
"posted": false
}
],
"note": "Two instalments are posted in the history. The remaining three are schedule data only; nothing generates them today."
},
"payroll": {
"issue": "#98",
"status": "future_feature_data_not_implemented",
"period": "2025-09",
"posted_on": "2025-09-30",
"detail_held": "totals_only_never_an_employee",
"elements": [
{
"element": "Gross salaries and wages",
"account": "5-100-25100-00",
"debit": "1500.0000"
},
{
"element": "Employer contributions",
"account": "5-100-25150-00",
"debit": "120.0000"
},
{
"element": "Withholding tax payable",
"account": "2-100-22310-00",
"credit": "90.0000"
},
{
"element": "Social security payable",
"account": "2-100-22320-00",
"credit": "45.0000"
},
{
"element": "Provident fund payable",
"account": "2-100-22330-00",
"credit": "150.0000"
},
{
"element": "Staff advance recovered",
"account": "1-120-21500-00",
"credit": "200.0000"
},
{
"element": "Net salaries payable",
"account": "2-100-22300-00",
"credit": "1135.0000"
}
],
"settlements": [
{
"date": "2025-10-05",
"element": "Net salaries payable",
"account": "2-100-22300-00",
"amount": "1135.0000"
},
{
"date": "2025-10-15",
"element": "Deductions and contributions",
"accounts": [
"2-100-22310-00",
"2-100-22320-00",
"2-100-22330-00"
],
"amount": "285.0000"
}
]
},
"year_end": {
"issue": "#97",
"status": "future_feature_data_not_implemented",
"fiscal_year": {
"from": "2025-01-01",
"to": "2025-12-31"
},
"year_state": "closeable_but_not_closed",
"legal_form": "sole_trader",
"income": "43570.0000",
"expenses": "36745.0000",
"net_result": "6825.0000",
"closing_journal_preview": [
{
"code": "4-900-10001-00",
"type": "income",
"debit": "0.0000",
"credit": "180.0000"
},
{
"code": "4-100-10001-00",
"type": "income",
"debit": "43800.0000",
"credit": "0.0000"
},
{
"code": "4-200-24800-00",
"type": "income",
"debit": "0.0000",
"credit": "50.0000"
},
{
"code": "5-900-10001-00",
"type": "expense",
"debit": "120.0000",
"credit": "0.0000"
},
{
"code": "5-100-10001-00",
"type": "expense",
"debit": "0.0000",
"credit": "595.0000"
},
{
"code": "5-100-25100-00",
"type": "expense",
"debit": "0.0000",
"credit": "18000.0000"
},
{
"code": "5-100-25150-00",
"type": "expense",
"debit": "0.0000",
"credit": "120.0000"
},
{
"code": "5-100-25200-00",
"type": "expense",
"debit": "0.0000",
"credit": "4800.0000"
},
{
"code": "5-100-25300-00",
"type": "expense",
"debit": "0.0000",
"credit": "1200.0000"
},
{
"code": "5-100-25400-00",
"type": "expense",
"debit": "0.0000",
"credit": "1200.0000"
},
{
"code": "5-100-25500-00",
"type": "expense",
"debit": "0.0000",
"credit": "450.0000"
},
{
"code": "5-100-25600-00",
"type": "expense",
"debit": "0.0000",
"credit": "300.0000"
},
{
"code": "5-200-25700-00",
"type": "expense",
"debit": "0.0000",
"credit": "10200.0000"
}
],
"result_goes_to": [
{
"account": "3-100-10001-00",
"basis": "sole trader capital"
}
],
"partner_appropriation": [],
"drawings_to_close": [
{
"account": "3-900-10001-00",
"amount": "800.0000"
}
],
"note": "The 2025 periods are closed, which blocks backdated posting. No closing journal has been posted and no year is locked: 1.2.0 has neither, and the balances above are what a year-end close would have to work from."
},
"period_close": {
"issue": "#93",
"status": "future_feature_data_not_implemented",
"reversing_journal_candidate": {
"original": "bonus-accrual",
"posted_on": "2024-12-31",
"would_reverse_on": "2025-01-01",
"settled_instead_by": "bonus-payment"
},
"cash_count_candidates": [
{
"account": "1-100-21020-00",
"name": "Cash till"
},
{
"account": "1-100-21030-00",
"name": "Petty cash"
}
],
"note": "There is no reverse-on flag and no cash-count document in 1.2.0; these name the history a close checklist would ask about."
}
},
"accounts": [
{
"code": "1-100-21010-00",
"name": "Reserve bank",
"type": "asset",
"role": "cash_bank",
"heading_code": "1-100-00000-00",
"money_kind": "bank"
},
{
"code": "1-100-21020-00",
"name": "Cash till",
"type": "asset",
"role": "cash_bank",
"heading_code": "1-100-00000-00",
"money_kind": "physical"
},
{
"code": "1-100-21030-00",
"name": "Petty cash",
"type": "asset",
"role": "cash_bank",
"heading_code": "1-100-00000-00",
"money_kind": "physical"
},
{
"code": "1-120-21200-00",
"name": "Prepaid insurance",
"type": "asset",
"role": null,
"heading_code": "1-120-00000-00"
},
{
"code": "1-200-21300-00",
"name": "Equipment at cost",
"type": "asset",
"role": null,
"heading_code": "1-200-00000-00"
},
{
"code": "1-900-21390-00",
"name": "Accumulated depreciation",
"type": "asset",
"role": null,
"is_contra": true,
"heading_code": "1-900-00000-00"
},
{
"code": "1-120-21500-00",
"name": "Staff advances",
"type": "asset",
"role": null,
"heading_code": "1-120-00000-00"
},
{
"code": "2-100-22100-00",
"name": "Accrued staff bonus",
"type": "liability",
"role": null,
"heading_code": "2-100-00000-00"
},
{
"code": "2-110-22200-00",
"name": "Term loan",
"type": "liability",
"role": null,
"heading_code": "2-110-00000-00"
},
{
"code": "2-100-22300-00",
"name": "Net salaries payable",
"type": "liability",
"role": null,
"heading_code": "2-100-00000-00"
},
{
"code": "2-100-22310-00",
"name": "Withholding tax payable",
"type": "liability",
"role": null,
"heading_code": "2-100-00000-00"
},
{
"code": "2-100-22320-00",
"name": "Social security payable",
"type": "liability",
"role": null,
"heading_code": "2-100-00000-00"
},
{
"code": "2-100-22330-00",
"name": "Provident fund payable",
"type": "liability",
"role": null,
"heading_code": "2-100-00000-00"
},
{
"code": "2-120-22400-00",
"name": "Deferred support income",
"type": "liability",
"role": null,
"heading_code": "2-120-00000-00"
},
{
"code": "5-100-25100-00",
"name": "Fictional staff salaries",
"type": "expense",
"role": "expense",
"heading_code": "5-100-00000-00"
},
{
"code": "5-100-25150-00",
"name": "Employer contributions",
"type": "expense",
"role": "expense",
"heading_code": "5-100-00000-00"
},
{
"code": "5-100-25200-00",
"name": "Rent",
"type": "expense",
"role": "expense",
"heading_code": "5-100-00000-00"
},
{
"code": "5-100-25300-00",
"name": "Utilities",
"type": "expense",
"role": "expense",
"heading_code": "5-100-00000-00"
},
{
"code": "5-100-25400-00",
"name": "Insurance expense",
"type": "expense",
"role": "expense",
"heading_code": "5-100-00000-00"
},
{
"code": "5-100-25500-00",
"name": "Depreciation expense",
"type": "expense",
"role": "expense",
"heading_code": "5-100-00000-00"
},
{
"code": "5-100-25600-00",
"name": "Loan interest",
"type": "expense",
"role": "expense",
"heading_code": "5-100-00000-00"
},
{
"code": "4-200-24800-00",
"name": "Gain or loss on asset disposal",
"type": "income",
"role": null,
"heading_code": "4-200-00000-00"
},
{
"code": "1-130-21400-00",
"name": "Stock - manual support schedule",
"type": "asset",
"role": null,
"heading_code": "1-130-00000-00"
},
{
"code": "5-200-25700-00",
"name": "Cost of sales - manual schedule",
"type": "expense",
"role": "expense",
"heading_code": "5-200-00000-00",
"report_classification": "cost_of_sales"
}
],
"events": [
{
"key": "capital",
"kind": "owner_transaction",
"owner_kind": "capital_introduced",
"date": "2024-01-01",
"reference": "pharmacy/capital",
"description": "Fictional owner introduces starting capital",
"amount": "25000.0000",
"money_code": "1-100-10001-00",
"owner_code": "3-100-10001-00",
"lines": [
{
"code": "1-100-10001-00",
"debit": "25000.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "3-100-10001-00",
"debit": "0.0000",
"credit": "25000.0000",
"description": ""
}
]
},
{
"key": "insurance-2024",
"kind": "general_journal",
"date": "2024-01-01",
"reference": "pharmacy/insurance-2024",
"description": "Prepay 2024 insurance: 1200, released at 100 per month",
"lines": [
{
"code": "1-120-21200-00",
"debit": "1200.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "1200.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "reserve-transfer",
"kind": "general_journal",
"date": "2024-01-02",
"reference": "pharmacy/reserve-transfer",
"description": "Move funds between primary and reserve banks",
"lines": [
{
"code": "1-100-21010-00",
"debit": "12000.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "12000.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "cash-float",
"kind": "general_journal",
"date": "2024-01-03",
"reference": "pharmacy/cash-float",
"description": "Fund the cash till",
"lines": [
{
"code": "1-100-21020-00",
"debit": "600.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "600.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "petty-float",
"kind": "general_journal",
"date": "2024-01-03",
"reference": "pharmacy/petty-float",
"description": "Establish a separately counted petty cash float",
"lines": [
{
"code": "1-100-21030-00",
"debit": "500.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "500.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "receipts-2024-01",
"kind": "receipt",
"date": "2024-01-15",
"reference": "pharmacy/receipts-2024-01",
"description": "Non-medicinal training inventory: monthly bank receipt summary; cash sales are in the separate operating schedule",
"amount": "3240.0000",
"money_code": "1-100-10001-00",
"category_code": "4-100-10001-00",
"counterparty": "Fictional monthly customer receipts",
"party_key": "monthly-customers"
},
{
"key": "operations-2024-01",
"kind": "general_journal",
"date": "2024-01-31",
"reference": "pharmacy/operations-2024-01",
"description": "2024-01 manual cash, staff, rent, utilities, prepayment and depreciation support; includes stock and cost-of-sales schedule",
"lines": [
{
"code": "1-100-21020-00",
"debit": "360.0000",
"credit": "0.0000",
"description": "Cash sales per manual daily summaries"
},
{
"code": "4-100-10001-00",
"debit": "0.0000",
"credit": "360.0000",
"description": ""
},
{
"code": "5-100-25100-00",
"debit": "600.0000",
"credit": "0.0000",
"description": "Mira Vale, fictional staff: illustrative salary"
},
{
"code": "5-100-25100-00",
"debit": "900.0000",
"credit": "0.0000",
"description": "Noel Reed, fictional staff: illustrative salary"
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "1500.0000",
"description": ""
},
{
"code": "5-100-25200-00",
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"credit": "0.0000",
"description": ""
},
{
"code": "1-100-21010-00",
"debit": "0.0000",
"credit": "400.0000",
"description": ""
},
{
"code": "5-100-25300-00",
"debit": "100.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "90.0000",
"description": ""
},
{
"code": "1-100-21030-00",
"debit": "0.0000",
"credit": "10.0000",
"description": ""
},
{
"code": "5-100-25400-00",
"debit": "100.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-120-21200-00",
"debit": "0.0000",
"credit": "100.0000",
"description": ""
},
{
"code": "1-130-21400-00",
"debit": "900.0000",
"credit": "0.0000",
"description": "Manual stock purchases"
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "900.0000",
"description": ""
},
{
"code": "5-200-25700-00",
"debit": "850.0000",
"credit": "0.0000",
"description": "Manual units sold at pinned cost"
},
{
"code": "1-130-21400-00",
"debit": "0.0000",
"credit": "850.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "equipment",
"kind": "general_journal",
"date": "2024-02-01",
"reference": "pharmacy/equipment",
"description": "Equipment: 2400 cost, no residual, 60-month illustrative life from February 2024",
"lines": [
{
"code": "1-200-21300-00",
"debit": "2400.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "2400.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "receipts-2024-02",
"kind": "receipt",
"date": "2024-02-15",
"reference": "pharmacy/receipts-2024-02",
"description": "Non-medicinal training inventory: monthly bank receipt summary; cash sales are in the separate operating schedule",
"amount": "3240.0000",
"money_code": "1-100-10001-00",
"category_code": "4-100-10001-00",
"counterparty": "Fictional monthly customer receipts",
"party_key": "monthly-customers"
},
{
"key": "operations-2024-02",
"kind": "general_journal",
"date": "2024-02-29",
"reference": "pharmacy/operations-2024-02",
"description": "2024-02 manual cash, staff, rent, utilities, prepayment and depreciation support; includes stock and cost-of-sales schedule",
"lines": [
{
"code": "1-100-21020-00",
"debit": "360.0000",
"credit": "0.0000",
"description": "Cash sales per manual daily summaries"
},
{
"code": "4-100-10001-00",
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"credit": "360.0000",
"description": ""
},
{
"code": "5-100-25100-00",
"debit": "600.0000",
"credit": "0.0000",
"description": "Mira Vale, fictional staff: illustrative salary"
},
{
"code": "5-100-25100-00",
"debit": "900.0000",
"credit": "0.0000",
"description": "Noel Reed, fictional staff: illustrative salary"
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "1500.0000",
"description": ""
},
{
"code": "5-100-25200-00",
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"credit": "0.0000",
"description": ""
},
{
"code": "1-100-21010-00",
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"credit": "400.0000",
"description": ""
},
{
"code": "5-100-25300-00",
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"credit": "0.0000",
"description": ""
},
{
"code": "1-100-10001-00",
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"credit": "90.0000",
"description": ""
},
{
"code": "1-100-21030-00",
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"credit": "10.0000",
"description": ""
},
{
"code": "5-100-25400-00",
"debit": "100.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-120-21200-00",
"debit": "0.0000",
"credit": "100.0000",
"description": ""
},
{
"code": "5-100-25500-00",
"debit": "40.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "1-900-21390-00",
"debit": "0.0000",
"credit": "40.0000",
"description": ""
},
{
"code": "1-130-21400-00",
"debit": "900.0000",
"credit": "0.0000",
"description": "Manual stock purchases"
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "900.0000",
"description": ""
},
{
"code": "5-200-25700-00",
"debit": "850.0000",
"credit": "0.0000",
"description": "Manual units sold at pinned cost"
},
{
"code": "1-130-21400-00",
"debit": "0.0000",
"credit": "850.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "loan-advance",
"kind": "general_journal",
"date": "2024-03-01",
"reference": "pharmacy/loan-advance",
"description": "Fictional term-loan advance; separate principal and interest support",
"lines": [
{
"code": "1-100-10001-00",
"debit": "6000.0000",
"credit": "0.0000",
"description": ""
},
{
"code": "2-110-22200-00",
"debit": "0.0000",
"credit": "6000.0000",
"description": ""
}
],
"reverse": false
},
{
"key": "receipts-2024-03",
"kind": "receipt",
"date": "2024-03-15",
"reference": "pharmacy/receipts-2024-03",
"description": "Non-medicinal training inventory: monthly bank receipt summary; cash sales are in the separate operating schedule",
"amount": "3240.0000",
"money_code": "1-100-10001-00",
"category_code": "4-100-10001-00",
"counterparty": "Fictional monthly customer receipts",
"party_key": "monthly-customers"
},
{
"key": "operations-2024-03",
"kind": "general_journal",
"date": "2024-03-31",
"reference": "pharmacy/operations-2024-03",
"description": "2024-03 manual cash, staff, rent, utilities, prepayment and depreciation support; includes stock and cost-of-sales schedule",
"lines": [
{
"code": "1-100-21020-00",
"debit": "360.0000",
"credit": "0.0000",
"description": "Cash sales per manual daily summaries"
},
{
"code": "4-100-10001-00",
"debit": "0.0000",
"credit": "360.0000",
"description": ""
},
{
"code": "5-100-25100-00",
"debit": "600.0000",
"credit": "0.0000",
"description": "Mira Vale, fictional staff: illustrative salary"
},
{
"code": "5-100-25100-00",
"debit": "900.0000",
"credit": "0.0000",
"description": "Noel Reed, fictional staff: illustrative salary"
},
{
"code": "1-100-10001-00",
"debit": "0.0000",
"credit": "1500.0000",
"description": ""
},
{
"code": "5-100-25200-00",