Journal entries represented in XBRL

1. Journal
Charles Hoffman, CPA (Charles.Hoffman@me.com)
March 10, 2020

2. Journal Representation
• Files: http://xbrlsite.azurewebsites.net/2020/core/master-journal/
• Documentation: http://xbrlsite.azurewebsites.net/2020/core/master-journal/evidence-package

3. Journal Representation
• Orthogonal to
• Accounting Equation
• SFAC 6 Elements of Financial Statements
• Common Elements of Financial Statements
• ONE purpose
• 1) To test journal entries to see that they interact with trial balance roll
forwards correctly

4. Journal
• Journal entries

6. Represent using XBRL Dimensions

7. Journal Entry

8. Represent Using XBRL Global Ledger (XBRL-GL)

9. Summary of All Journal Entries

10. Ledger

11. Roll Forward of Ledger Account

12. Balance Sheet