Mr S. Das started his business ABC Enterprise on 1st April 2022.

His main object of the business is Trading of Compter & its

accessories

Date Particulars

01.04.22 Invested in Cash Rs 1,00,000/-

01.04.22 Apply for Trade Licence
01.04.22 Obtained Trade Licence from the Authority by Paying Rs 1000/-
01.04.22 Convence charges paid for obtaining Trade Licence Rs 150/-
02.04.22 Entered an agreement with the Land Lord for taking rent of office Premises at a monthly rent of Rs 2000/-
03.04.22 Opened a Bank Account by depositing Rs 80,000/-
04.04.22 Paid Rs 25,000/- as security to land lord as per the Rent Agreement by Ch no - 000001
04.04.22 Obtained Registration For GST
Purchse 10 Compters @ 50, 000/- each and 10 Printers @ Rs 5,000/- each from Galaxy . M/s Galaxy Charged GST@ 18 %
05.04.22 ( i.g. CGST- 9% + SGST-9% )
( one of ech item for office use and other for resale )
05.04.22 Paid Carriage charges for the above Rs 2500/-
07.04.22 Issued Ch No - 000002 to M/s Galaxy for Rs 50.000/-
09.04.22 Purchased Office Furniture for Rs 45,000/- plus GST@ 12 % ( i.g. CGST- 6% + SGST-6% ) from Furniture World .
09.04.22 Sold 1 computer to Mr Rohan For Rs 60.000/- plus GST@ 18 % ( i.g. CGST- 9% + SGST-9% ) .
09.04.22 Sold 1 computer to Mr Ramen For Rs 65.000/- plus GST@ 18 % ( i.g. CGST- 9% + SGST-9% ) .
09.04.22 Received Cash From Mr Rohan Rs 70,800/-
09.04.22 Deposited Cash Into Bank Rs 70,000/-
Sold 2 no Computers@ Rs 58,000/- and 2 no Printers@ Rs 6,000/- to X & Co along with GST@ 18 % ( i.g. CGST- 9% + SGST-
10.04.22 9% ) .
10.04.22 Sold 1 printer for Rs 5900/- to Santanu plus GST@ 18 % ( i.g. CGST- 9% + SGST-9% ) .
Purchase 15 Laptop @ Rs 55,000/- and 10 Printers @ Rs 7,500/- from Supreme Technologies along with GST@ 18 % ( i.g.
11.04.22 CGST- 9% + SGST-9% ) .
12.04.22 Paid carriage charges for the above Rs 1500/-
12.04.22 Received Cheque no 780012 from X & Co Rs 100,000/-
12.04.22 Received Ch No 382786 for Rs 76700/- from Ramen and deposited the same into Bank.
12.04.22 Withdraw Cash from Bank Rs 20,000/- Ch no 00003
12.04.22 Paid Rs 250/- for tea .
12.04.22 Conveyence Charhes Paid Rs 175/-
Sold 5 no Laptop @ 65000/- each and 6 no Printeres @ 8500/ each plus GST@ 18 % ( i.g. CGST- 9% + SGST-9% ) . to Ashok
12.04.22 & Co.
15.04.22 Sold 1 laptop for cash Rs 76,700/- along with GST@ 18 % ( i.g. CGST- 9% + SGST-9% )
15.04.22 Sold 1 printers for cash for Rs 10620/- along with GST@ 18 % ( i.g. CGST- 9% + SGST-9% )
15.04.22 Deposited Cash Into Bank Rs 80,000/-
15.04.22 Paid conveyance Charges Rs 200/-
15.04.22 Paid for Delivery Charges Rs 1.300/-
18.04.22 Paid for Tea Rs 250/-
18.04.22 Received a Cheque no 382345 from Ashok & Co for Rs 4.00.000/-& deposited the same into Bank.
18.04.22 Issued Ch No - 000004 to M/s Suprime Technologies for Rs 5,00,000/-
18.04.22 Paid Labour charges Rs 500/-
18.04.22 Paid Telephone Charges Rs 150/-
18.04.22 Proprietor taken One Computer for his personal use ( Cost Rs 50.000/-)
22.04.22 Sold 1 laptop for cash Rs 76,700/- along with GST@ 18 % ( i.g. CGST- 9% + SGST-9% )
23.04.22 Sold 1 printers for cash for Rs 10620/- along with GST@ 18 % ( i.g. CGST- 9% + SGST-9% )
Sold 8 no Laptop @ 65000/- each and 8 no Printeres @ 8500/ each plus GST@ 18 % ( i.g. CGST- 9% + SGST-9% ) . to Ashok
28.04.22 & Co.
30.04.22 Paid Rent for the Month of April Rs 2000/-
30.04.22 Paid Salary Rs 12,000/- after deducting Professional Tax Rs 50.
30.04.22 Issued Ch No - 000002 to M/s Galaxy for Rs 50.000/-
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