US Double-Entry Accounting Ledger for a Simulated Retail SME

6,764 journal entries form a fully balanced double-entry ledger for a simulated US retail small business. The dataset includes a chart of 60 accounts, over 17,000 journal entry lines, and 380 monthly trial balances, tracing every financial event from sales to taxes. It was created by mindweave and last updated on April 12, 2026.

Use Cases

• Train or test automated bookkeeping algorithms based on the balanced journal entries.
• Simulate financial statement generation based on the provided chart of accounts and trial balances.
• Develop educational tools for double-entry accounting principles based on the end-to-end transaction tracing.
• Analyze SME financial patterns based on the simulated retail sales, purchases, payroll, and tax events.

Strengths

• Contains 6,764 journal entries and 17,027 associated line items, providing substantial transaction volume.
• Includes 380 monthly trial balances, offering periodic financial snapshots.
• Every journal entry is balanced (debits equal credits), ensuring internal consistency for modeling.

Limitations

• Column-level documentation is absent; field semantics must be inferred after download.
• Row counts for some tables are unknown, which may limit suitability assessment.
• The data is simulated for a single company, which may not reflect real-world complexity or variance.

Provenance

Source

mindweave on Hugging Face

Collection Method

Simulated/generated for a US retail SME.

Freshness

Last updated 2026-04-12 08:34:50; freshness should be verified.

Geography

United States