Date DocumentType DoucmentNumber Account Debit

Account Receivable Total 681,119.45

Accounts Payable Total 5,500.00
Cash in Hand Total 414,630.00
COGS Laptops Total 340,000.00
COGS Phone Total 265,000.00
Computers & Printers Total -
Consultancy Income Total -
Cost of Goods Sold Total 65,000.00
Creditors Total -
Customer Discount Total 7,500.00
Debtors Total 700,000.00
Depreciation Total 6,000.00
Furniture & Fixtrures Total 45,000.00
Internet Expenses Total 17,100.00
Item Stock Total 500,000.00
Kumari Bank Total 367,650.00
Laptop Sales Total 55,000.00
Miscellaneous Expenses Total 5,000.00
Nabil Bank Total 100,000.00
Opening Balance Equity Total 640,000.00
Other Income Total -
Phone Sales Total 15,000.00
Placement service charges Total -
Printing and Stationary Total 500.00
Salary Expenses Total 90,000.00
Sales Income Total -
Share Capital Total -
Stationary Asset Total 7,765.20
Stationary Cost of Consumption Tota 1,564.22
Stationary Sales Total 935.00
Stock Laptop Total 190,000.00
Stock Phone Total 207,000.00
VAT Payable Total 9,197.50
VAT Receivable Total 5,493.80
Vendor Write Off Total -
Grand Total 4,741,955.18
Credit
146,762.50
58,195.80
210,108.00
50,000.00
12,000.00
6,000.00
175,247.79
-
500,000.00
-
-
-
-
-
-
160,000.00
362,920.35
-
-
746,840.00
20,050.00
252,991.15
30,000.00
-
-
700,000.00
600,000.00
1,564.22
765.20
1,220.97
340,000.00
265,000.00
102,239.19
-
50.00
4,741,955.18
TransactionDate DocumentType DoucmentNumber Account Amount
1/13/2013 InvoiceReceipt INVREC-0005 Account Receivable -16950
1/12/2013 InvoiceReceipt INVREC-0003 Account Receivable -400
1/12/2013 Invoice INV-0511 Account Receivable 62150
1/16/2013 GeneralReceipt REC-0004 Account Receivable -200
11/20/2012 Invoice INV-0501 Account Receivable 16950
1/13/2013 InvoiceReceipt INVREC-0006 Account Receivable -28000
3/11/2013 InvoiceReceipt INVREC-0008 Account Receivable -25000
1/7/2013 Invoice INV-0505 Account Receivable 28250
3/17/2013 Invoice INV-0525 Account Receivable 127035
1/24/2013 CustomerCreditNote CRNOTE-0002 Account Receivable -135
3/11/2013 Invoice INV-0521 Account Receivable 25425
1/23/2013 Invoice INV-0517 Account Receivable 56500
3/17/2013 CustomerCreditNote CRNOTE-0004 Account Receivable -847.5
1/22/2013 Invoice INV-0516 Account Receivable 62150
1/24/2013 CustomerCreditNote CRNOTE-0003 Account Receivable -50
1/13/2013 Invoice INV-0514 Account Receivable 66500
3/3/2013 Invoice INV-0520 Account Receivable 5650
3/17/2013 Invoice INV-0523 Account Receivable 847.5
7/16/2012 AdjustmentEntries JV-0005 Account Receivable 20000
3/14/2013 Invoice INV-0522 Account Receivable 16966.95
1/13/2013 GeneralReceipt REC-0002 Account Receivable -30000
1/12/2013 Invoice INV-0513 Account Receivable 1130
1/13/2013 InvoiceReceipt INVREC-0002 Account Receivable -12150
3/3/2013 Invoice INV-0519 Account Receivable 31640
1/23/2013 Invoice INV-0518 Account Receivable 425
1/13/2013 InvoiceReceipt INVREC-0006 Account Receivable -22000
1/16/2013 GeneralReceipt REC-0005 Account Receivable -300
1/8/2013 InvoiceReceipt INVREC-0001 Account Receivable -5000
1/16/2013 GeneralReceipt REC-0003 Account Receivable -5000
12/15/2012 Invoice INV-0503 Account Receivable 66500
1/8/2013 Invoice INV-0506 Account Receivable 65000
1/8/2013 Invoice INV-0507 Account Receivable 28000
1/12/2013 InvoiceReceipt INVREC-0004 Account Receivable -730
7/16/2012 AdjustmentEntries JV-0006 Accounts Payable -30000
1/13/2013 Bill BILL-0006 Accounts Payable -5650
1/18/2013 BillPayment BILLPMT-0001 Accounts Payable 5000
7/16/2012 AdjustmentEntries JV-0004 Accounts Payable -10000
1/22/2013 Bill BILL-0007 Accounts Payable -180.8
1/19/2013 BillPayment BILLADJ-0001 Accounts Payable 50
12/25/2012 Bill BILL-0002 Accounts Payable -500
1/14/2013 Bill BILL-0005 Accounts Payable -6215
1/19/2013 InvoiceReceipt BILLPMT-0002 Accounts Payable 450
1/8/2013 Bill BILL-0003 Accounts Payable -5650
1/18/2013 BillPayment BILLPMT-0001 Cash in Hand -5000
1/11/2013 Invoice INV-0508 Cash in Hand 79100
1/13/2013 GeneralReceipt REC-0001 Cash in Hand 50
1/16/2013 GeneralReceipt REC-0005 Cash in Hand 300
1/7/2013 Invoice INV-0504 Cash in Hand 22000
1/8/2013 InvoiceReceipt INVREC-0001 Cash in Hand 5000
12/15/2012 Bill BILL-0001 Cash in Hand -1808
1/15/2013 Invoice INV-0515 Cash in Hand 16950
 1/13/2013 GeneralReceipt REC-0002 Cash in Hand 30000
1/12/2013 Invoice INV-0510 Cash in Hand 16950
3/11/2013 SalaryPaid SP-0001 Cash in Hand -5000
1/12/2013 InvoiceReceipt INVREC-0004 Cash in Hand 730
3/17/2013 Invoice INV-0524 Cash in Hand 16950
1/11/2013 CustomerCreditNote CRNOTE-0001 Cash in Hand -79100
3/11/2013 BalanceTransfer TRANF0002 Cash in Hand -50000
3/11/2013 SalaryPaid SP-0001 Cash in Hand -10000
1/19/2013 BillPayment BILLPMT-0002 Cash in Hand -450
1/12/2013 InvoiceReceipt INVREC-0003 Cash in Hand 400
3/11/2013 SalaryPaid SP-0001 Cash in Hand -25000
1/13/2013 InvoiceReceipt INVREC-0006 Cash in Hand 22000
1/13/2013 InvoiceReceipt INVREC-0002 Cash in Hand 12150
7/16/2012 AdjustmentEntries JV-0003 Cash in Hand 10000
12/5/2012 Invoice INV-0502 Cash in Hand 28000
2/21/2013 Bill BILL-0008 Cash in Hand -5000
1/11/2013 Invoice INV-0509 Cash in Hand 16950
1/13/2013 Bill BILL-0004 Cash in Hand -28250
1/13/2013 InvoiceReceipt INVREC-0006 Cash in Hand 28000
3/11/2013 InvoiceReceipt INVREC-0008 Cash in Hand 25000
1/16/2013 GeneralReceipt REC-0003 Cash in Hand 5000
1/12/2013 Invoice INV-0512 Cash in Hand 79100
1/30/2013 BalanceTransfer TRANF0001 Cash in Hand -500
3/17/2013 Invoice INV-0525 COGS Laptops 45000
1/11/2013 CustomerCreditNote CRNOTE-0001 COGS Laptops -50000
1/12/2013 Invoice INV-0512 COGS Laptops 50000
3/17/2013 Invoice INV-0525 COGS Laptops 50000
1/23/2013 Invoice INV-0517 COGS Laptops 45000
1/12/2013 Invoice INV-0511 COGS Laptops 50000
1/11/2013 Invoice INV-0508 COGS Laptops 50000
1/22/2013 Invoice INV-0516 COGS Laptops 50000
12/5/2012 Invoice INV-0502 COGS Phone 25000
3/14/2013 Invoice INV-0522 COGS Phone 12000
1/12/2013 Invoice INV-0510 COGS Phone 12000
1/20/2013 Consumption CON0005 COGS Phone 25000
1/8/2013 Invoice INV-0507 COGS Phone 25000
1/7/2013 Invoice INV-0504 COGS Phone 20000
1/11/2013 CustomerCreditNote CRNOTE-0001 COGS Phone -12000
1/8/2013 Invoice INV-0506 COGS Phone 12000
1/11/2013 Invoice INV-0508 COGS Phone 12000
1/12/2013 Invoice INV-0512 COGS Phone 12000
11/20/2012 Invoice INV-0501 COGS Phone 12000
3/17/2013 Invoice INV-0524 COGS Phone 12000
3/3/2013 Invoice INV-0519 COGS Phone 25000
1/15/2013 Invoice INV-0515 COGS Phone 12000
1/18/2013 Consumption CON0006 COGS Phone 12000
1/11/2013 Invoice INV-0509 COGS Phone 12000
3/17/2013 Invoice INV-0525 COGS Phone 25000
1/21/2013 AdjustmentEntries JV-0009 Computers & Printers -6000
12/15/2012 Invoice INV-0503 Consultancy Income -50000
1/7/2013 Invoice INV-0505 Consultancy Income -25000
3/3/2013 Invoice INV-0520 Consultancy Income -5000
 1/8/2013 Invoice INV-0506 Consultancy Income -44247.78761
1/13/2013 Invoice INV-0514 Consultancy Income -50000
1/12/2013 Invoice INV-0513 Consultancy Income -1000
3/17/2013 AdjustmentEntries JV-0015 Cost of Goods Sold 65000
3/17/2013 AdjustmentEntries JV-0013 Creditors -500000
3/11/2013 Invoice INV-0521 Customer Discount 7500
3/17/2013 AdjustmentEntries JV-0014 Debtors 700000
1/21/2013 AdjustmentEntries JV-0009 Depreciation 6000
3/15/2013 AdjustmentEntries JV-0012 Furniture & Fixtrures 45000
1/13/2013 Bill BILL-0006 Internet Expenses 5000
1/14/2013 Bill BILL-0005 Internet Expenses 5500
2/21/2013 Bill BILL-0008 Internet Expenses 5000
12/15/2012 Bill BILL-0001 Internet Expenses 1600
3/17/2013 AdjustmentEntries JV-0013 Item Stock 500000
7/16/2012 AdjustmentEntries JV-0002 Kumari Bank 300000
12/15/2012 AdjustmentEntries JV-0007 Kumari Bank -10000
3/16/2013 AdjustmentEntries JV-0016 Kumari Bank -40000
3/15/2013 AdjustmentEntries JV-0012 Kumari Bank -45000
3/17/2013 AdjustmentEntries JV-0015 Kumari Bank -65000
3/11/2013 BalanceTransfer TRANF0002 Kumari Bank 50000
1/13/2013 InvoiceReceipt INVREC-0005 Kumari Bank 16950
1/16/2013 GeneralReceipt REC-0004 Kumari Bank 200
1/30/2013 BalanceTransfer TRANF0001 Kumari Bank 500
1/12/2013 Invoice INV-0511 Laptop Sales -55000
1/22/2013 Invoice INV-0516 Laptop Sales -55000
1/11/2013 Invoice INV-0508 Laptop Sales -55000
3/17/2013 Invoice INV-0525 Laptop Sales -44247.78761
1/11/2013 CustomerCreditNote CRNOTE-0001 Laptop Sales 55000
1/12/2013 Invoice INV-0512 Laptop Sales -55000
3/17/2013 Invoice INV-0525 Laptop Sales -48672.566371
1/23/2013 Invoice INV-0517 Laptop Sales -50000
1/8/2013 Bill BILL-0003 Miscellaneous Expenses 5000
7/16/2012 AdjustmentEntries JV-0011 Nabil Bank 100000
7/16/2012 AdjustmentEntries JV-0004 Opening Balance Equity 10000
7/16/2012 AdjustmentEntries JV-0002 Opening Balance Equity -300000
7/16/2012 InventoryAdjustment INVADJ-0007 Opening Balance Equity -1500
7/16/2012 AdjustmentEntries JV-0001 Opening Balance Equity 600000
7/16/2012 InventoryAdjustment INVADJ-0002 Opening Balance Equity -50000
7/16/2012 InventoryAdjustment INVADJ-0005 Opening Balance Equity -50000
7/16/2012 InventoryAdjustment INVADJ-0003 Opening Balance Equity -60000
7/16/2012 InventoryAdjustment INVADJ-0001 Opening Balance Equity -60000
7/16/2012 AdjustmentEntries JV-0006 Opening Balance Equity 30000
7/16/2012 AdjustmentEntries JV-0011 Opening Balance Equity -100000
7/16/2012 InventoryAdjustment INVADJ-0009 Opening Balance Equity -600
7/16/2012 InventoryAdjustment INVADJ-0008 Opening Balance Equity -4500
7/16/2012 InventoryAdjustment INVADJ-0006 Opening Balance Equity -240
7/16/2012 InventoryAdjustment INVADJ-0004 Opening Balance Equity -90000
7/16/2012 AdjustmentEntries JV-0003 Opening Balance Equity -10000
7/16/2012 AdjustmentEntries JV-0005 Opening Balance Equity -20000
1/13/2013 Invoice INV-0514 Other Income -10000
1/13/2013 GeneralReceipt REC-0001 Other Income -50
12/15/2012 Invoice INV-0503 Other Income -10000
 3/3/2013 Invoice INV-0519 Phone Sales -28000
1/12/2013 Invoice INV-0512 Phone Sales -15000
1/7/2013 Invoice INV-0504 Phone Sales -19469.026548
1/12/2013 Invoice INV-0510 Phone Sales -15000
3/14/2013 Invoice INV-0522 Phone Sales -15000
12/5/2012 Invoice INV-0502 Phone Sales -24778.761061
1/11/2013 Invoice INV-0509 Phone Sales -15000
3/17/2013 Invoice INV-0525 Phone Sales -19469.026548
1/11/2013 CustomerCreditNote CRNOTE-0001 Phone Sales 15000
3/17/2013 Invoice INV-0524 Phone Sales -15000
1/8/2013 Invoice INV-0507 Phone Sales -28000
1/15/2013 Invoice INV-0515 Phone Sales -15000
11/20/2012 Invoice INV-0501 Phone Sales -15000
1/11/2013 Invoice INV-0508 Phone Sales -15000
1/8/2013 Invoice INV-0506 Phone Sales -13274.336283
3/11/2013 Invoice INV-0521 Placement service charges -30000
12/25/2012 Bill BILL-0002 Printing and Stationary 500
3/16/2013 AdjustmentEntries JV-0016 Salary Expenses 40000
12/15/2012 AdjustmentEntries JV-0007 Salary Expenses 10000
3/11/2013 SalaryPaid SP-0001 Salary Expenses 5000
3/11/2013 SalaryPaid SP-0001 Salary Expenses 10000
3/11/2013 SalaryPaid SP-0001 Salary Expenses 25000
3/17/2013 AdjustmentEntries JV-0014 Sales Income -700000
7/16/2012 AdjustmentEntries JV-0001 Share Capital -600000
1/24/2013 CustomerCreditNote CRNOTE-0002 Stationary Asset 30.2041
1/18/2013 Consumption CON0003 Stationary Asset -45
7/16/2012 InventoryAdjustment INVADJ-0009 Stationary Asset 600
1/22/2013 Bill BILL-0007 Stationary Asset 160
3/17/2013 CustomerCreditNote CRNOTE-0004 Stationary Asset 600
7/16/2012 InventoryAdjustment INVADJ-0006 Stationary Asset 240
1/18/2013 Consumption CON0003 Stationary Asset -12
1/18/2013 Consumption CON0003 Stationary Asset -30
1/18/2013 Consumption CON0006 Stationary Asset -30
1/19/2013 Consumption CON0002 Stationary Asset -45
7/16/2012 InventoryAdjustment INVADJ-0007 Stationary Asset 1500
3/17/2013 Invoice INV-0523 Stationary Asset -600
1/17/2013 Consumption CON0004 Stationary Asset -30
1/18/2013 Consumption CON0003 Stationary Asset -30
1/19/2013 Consumption CON0002 Stationary Asset -30
1/24/2013 CustomerCreditNote CRNOTE-0003 Stationary Asset 45
1/18/2013 Consumption CON0006 Stationary Asset -30
1/17/2013 Consumption CON0004 Stationary Asset -30
1/24/2013 CustomerCreditNote CRNOTE-0002 Stationary Asset 90
1/20/2013 Consumption CON0005 Stationary Asset -30
1/23/2013 Invoice INV-0518 Stationary Asset -225
1/17/2013 Consumption CON0004 Stationary Asset -45
1/17/2013 Consumption CON0004 Stationary Asset -12
1/20/2013 Consumption CON0005 Stationary Asset -12
1/23/2013 Invoice INV-0518 Stationary Asset -151.0205
1/18/2013 Consumption CON0001 Stationary Asset -30
7/16/2012 InventoryAdjustment INVADJ-0008 Stationary Asset 4500
1/20/2013 Consumption CON0005 Stationary Asset -30
3/17/2013 Invoice INV-0525 Stationary Asset -30.2041
1/18/2013 Consumption CON0001 Stationary Asset -30
1/18/2013 Consumption CON0001 Stationary Asset -45
3/14/2013 Invoice INV-0522 Stationary Asset -12
1/18/2013 Consumption CON0001 Stationary Cost of Consumption 30
1/18/2013 Consumption CON0001 Stationary Cost of Consumption 45
1/17/2013 Consumption CON0004 Stationary Cost of Consumption 45
1/24/2013 CustomerCreditNote CRNOTE-0002 Stationary Cost of Consumption -90
1/17/2013 Consumption CON0004 Stationary Cost of Consumption 12
3/17/2013 Invoice INV-0525 Stationary Cost of Consumption 30.2041
1/23/2013 Invoice INV-0518 Stationary Cost of Consumption 151.0205
1/23/2013 Invoice INV-0518 Stationary Cost of Consumption 225
1/20/2013 Consumption CON0005 Stationary Cost of Consumption 30
1/18/2013 Consumption CON0003 Stationary Cost of Consumption 30
1/20/2013 Consumption CON0005 Stationary Cost of Consumption 30
1/18/2013 Consumption CON0003 Stationary Cost of Consumption 45
1/19/2013 Consumption CON0002 Stationary Cost of Consumption 30
1/17/2013 Consumption CON0004 Stationary Cost of Consumption 30
1/18/2013 Consumption CON0003 Stationary Cost of Consumption 12
1/17/2013 Consumption CON0004 Stationary Cost of Consumption 30
3/14/2013 Invoice INV-0522 Stationary Cost of Consumption 12
1/20/2013 Consumption CON0005 Stationary Cost of Consumption 12
1/18/2013 Consumption CON0003 Stationary Cost of Consumption 30
1/19/2013 Consumption CON0002 Stationary Cost of Consumption 45
1/18/2013 Consumption CON0006 Stationary Cost of Consumption 30
1/18/2013 Consumption CON0001 Stationary Cost of Consumption 30
3/17/2013 CustomerCreditNote CRNOTE-0004 Stationary Cost of Consumption -600
1/18/2013 Consumption CON0006 Stationary Cost of Consumption 30
1/24/2013 CustomerCreditNote CRNOTE-0003 Stationary Cost of Consumption -45
3/17/2013 Invoice INV-0523 Stationary Cost of Consumption 600
1/24/2013 CustomerCreditNote CRNOTE-0002 Stationary Cost of Consumption -30.2041
3/14/2013 Invoice INV-0522 Stationary Sales -15
3/17/2013 CustomerCreditNote CRNOTE-0004 Stationary Sales 750
1/24/2013 CustomerCreditNote CRNOTE-0002 Stationary Sales 35
1/24/2013 CustomerCreditNote CRNOTE-0002 Stationary Sales 100
1/23/2013 Invoice INV-0518 Stationary Sales -175
3/17/2013 Invoice INV-0523 Stationary Sales -750
3/17/2013 Invoice INV-0525 Stationary Sales -30.973451
1/24/2013 CustomerCreditNote CRNOTE-0003 Stationary Sales 50
1/23/2013 Invoice INV-0518 Stationary Sales -250
1/11/2013 Invoice INV-0508 Stock Laptop -50000
7/16/2012 InventoryAdjustment INVADJ-0004 Stock Laptop 90000
1/23/2013 Invoice INV-0517 Stock Laptop -45000
1/11/2013 CustomerCreditNote CRNOTE-0001 Stock Laptop 50000
1/22/2013 Invoice INV-0516 Stock Laptop -50000
7/16/2012 InventoryAdjustment INVADJ-0005 Stock Laptop 50000
3/17/2013 Invoice INV-0525 Stock Laptop -50000
1/12/2013 Invoice INV-0512 Stock Laptop -50000
1/12/2013 Invoice INV-0511 Stock Laptop -50000
3/17/2013 Invoice INV-0525 Stock Laptop -45000
1/11/2013 Invoice INV-0509 Stock Phone -12000
1/12/2013 Invoice INV-0510 Stock Phone -12000
 1/15/2013 Invoice INV-0515 Stock Phone -12000
1/20/2013 Consumption CON0005 Stock Phone -25000
7/16/2012 InventoryAdjustment INVADJ-0001 Stock Phone 60000
7/16/2012 InventoryAdjustment INVADJ-0003 Stock Phone 60000
12/5/2012 Invoice INV-0502 Stock Phone -25000
1/8/2013 Invoice INV-0506 Stock Phone -12000
3/17/2013 Invoice INV-0525 Stock Phone -25000
1/11/2013 Invoice INV-0508 Stock Phone -12000
1/18/2013 Consumption CON0006 Stock Phone -12000
3/17/2013 Invoice INV-0524 Stock Phone -12000
3/14/2013 Invoice INV-0522 Stock Phone -12000
3/3/2013 Invoice INV-0519 Stock Phone -25000
1/13/2013 Bill BILL-0004 Stock Phone 25000
1/8/2013 Invoice INV-0507 Stock Phone -25000
11/20/2012 Invoice INV-0501 Stock Phone -12000
1/12/2013 Invoice INV-0512 Stock Phone -12000
7/16/2012 InventoryAdjustment INVADJ-0002 Stock Phone 50000
1/11/2013 CustomerCreditNote CRNOTE-0001 Stock Phone 12000
1/7/2013 Invoice INV-0504 Stock Phone -20000
3/14/2013 Invoice INV-0522 VAT Payable -1951.95
1/12/2013 Invoice INV-0513 VAT Payable -130
1/11/2013 Invoice INV-0508 VAT Payable -9100
3/17/2013 CustomerCreditNote CRNOTE-0004 VAT Payable 97.5
1/12/2013 Invoice INV-0512 VAT Payable -9100
1/12/2013 Invoice INV-0511 VAT Payable -7150
3/11/2013 Invoice INV-0521 VAT Payable -2925
3/17/2013 Invoice INV-0525 VAT Payable -14614.65
1/7/2013 Invoice INV-0504 VAT Payable -2530.97
1/13/2013 Invoice INV-0514 VAT Payable -6500
1/23/2013 Invoice INV-0517 VAT Payable -6500
12/5/2012 Invoice INV-0502 VAT Payable -3221.24
3/3/2013 Invoice INV-0520 VAT Payable -650
1/11/2013 CustomerCreditNote CRNOTE-0001 VAT Payable 9100
1/7/2013 Invoice INV-0505 VAT Payable -3250
1/15/2013 Invoice INV-0515 VAT Payable -1950
3/17/2013 Invoice INV-0523 VAT Payable -97.5
3/17/2013 Invoice INV-0524 VAT Payable -1950
1/8/2013 Invoice INV-0506 VAT Payable -7477.88
3/3/2013 Invoice INV-0519 VAT Payable -3640
1/22/2013 Invoice INV-0516 VAT Payable -7150
12/15/2012 Invoice INV-0503 VAT Payable -6500
1/11/2013 Invoice INV-0509 VAT Payable -1950
1/12/2013 Invoice INV-0510 VAT Payable -1950
11/20/2012 Invoice INV-0501 VAT Payable -1950
1/8/2013 Bill BILL-0003 VAT Receivable 650
12/15/2012 Bill BILL-0001 VAT Receivable 208
1/13/2013 Bill BILL-0004 VAT Receivable 3250
1/14/2013 Bill BILL-0005 VAT Receivable 715
1/13/2013 Bill BILL-0006 VAT Receivable 650
1/22/2013 Bill BILL-0007 VAT Receivable 20.8
1/19/2013 BillPayment BILLADJ-0001 Vendor Write Off -50
Debit Credit
- 16,950.00
- 400.00
62,150.00 -
- 200.00
16,950.00 -
- 28,000.00
- 25,000.00
28,250.00 -
127,035.00 -
- 135.00
25,425.00 -
56,500.00 -
- 847.50
62,150.00 -
- 50.00
66,500.00 -
5,650.00 -
847.50 -
20,000.00 -
16,966.95 -
- 30,000.00
1,130.00 -
- 12,150.00
31,640.00 -
425.00 -
- 22,000.00
- 300.00
- 5,000.00
- 5,000.00
66,500.00 -
65,000.00 -
28,000.00 -
- 730.00
- 30,000.00
- 5,650.00
5,000.00 -
- 10,000.00
- 180.80
50.00 -
- 500.00
- 6,215.00
450.00 -
- 5,650.00
- 5,000.00
79,100.00 -
50.00 -
300.00 -
22,000.00 -
5,000.00 -
- 1,808.00
16,950.00 -
30,000.00 -
16,950.00 -
- 5,000.00
730.00 -
16,950.00 -
- 79,100.00
- 50,000.00
- 10,000.00
- 450.00
400.00 -
- 25,000.00
22,000.00 -
12,150.00 -
10,000.00 -
28,000.00 -
- 5,000.00
16,950.00 -
- 28,250.00
28,000.00 -
25,000.00 -
5,000.00 -
79,100.00 -
- 500.00
45,000.00 -
- 50,000.00
50,000.00 -
50,000.00 -
45,000.00 -
50,000.00 -
50,000.00 -
50,000.00 -
25,000.00 -
12,000.00 -
12,000.00 -
25,000.00 -
25,000.00 -
20,000.00 -
- 12,000.00
12,000.00 -
12,000.00 -
12,000.00 -
12,000.00 -
12,000.00 -
25,000.00 -
12,000.00 -
12,000.00 -
12,000.00 -
25,000.00 -
- 6,000.00
- 50,000.00
- 25,000.00
- 5,000.00
 - 44,247.79
- 50,000.00
- 1,000.00
65,000.00 -
- 500,000.00
7,500.00 -
700,000.00 -
6,000.00 -
45,000.00 -
5,000.00 -
5,500.00 -
5,000.00 -
1,600.00 -
500,000.00 -
300,000.00 -
- 10,000.00
- 40,000.00
- 45,000.00
- 65,000.00
50,000.00 -
16,950.00 -
200.00 -
500.00 -
- 55,000.00
- 55,000.00
- 55,000.00
- 44,247.79
55,000.00 -
- 55,000.00
- 48,672.57
- 50,000.00
5,000.00 -
100,000.00 -
10,000.00 -
- 300,000.00
- 1,500.00
600,000.00 -
- 50,000.00
- 50,000.00
- 60,000.00
- 60,000.00
30,000.00 -
- 100,000.00
- 600.00
- 4,500.00
- 240.00
- 90,000.00
- 10,000.00
- 20,000.00
- 10,000.00
- 50.00
- 10,000.00
- 28,000.00
- 15,000.00
- 19,469.03
- 15,000.00
- 15,000.00
- 24,778.76
- 15,000.00
- 19,469.03
15,000.00 -
- 15,000.00
- 28,000.00
- 15,000.00
- 15,000.00
- 15,000.00
- 13,274.34
- 30,000.00
500.00 -
40,000.00 -
10,000.00 -
5,000.00 -
10,000.00 -
25,000.00 -
- 700,000.00
- 600,000.00
30.20 -
- 45.00
600.00 -
160.00 -
600.00 -
240.00 -
- 12.00
- 30.00
- 30.00
- 45.00
1,500.00 -
- 600.00
- 30.00
- 30.00
- 30.00
45.00 -
- 30.00
- 30.00
90.00 -
- 30.00
- 225.00
- 45.00
- 12.00
- 12.00
- 151.02
- 30.00
4,500.00 -
- 30.00
- 30.20
- 30.00
- 45.00
- 12.00
30.00 -
45.00 -
45.00 -
- 90.00
12.00 -
30.20 -
151.02 -
225.00 -
30.00 -
30.00 -
30.00 -
45.00 -
30.00 -
30.00 -
12.00 -
30.00 -
12.00 -
12.00 -
30.00 -
45.00 -
30.00 -
30.00 -
- 600.00
30.00 -
- 45.00
600.00 -
- 30.20
- 15.00
750.00 -
35.00 -
100.00 -
- 175.00
- 750.00
- 30.97
50.00 -
- 250.00
- 50,000.00
90,000.00 -
- 45,000.00
50,000.00 -
- 50,000.00
50,000.00 -
- 50,000.00
- 50,000.00
- 50,000.00
- 45,000.00
- 12,000.00
- 12,000.00
- 12,000.00
- 25,000.00
60,000.00 -
60,000.00 -
- 25,000.00
- 12,000.00
- 25,000.00
- 12,000.00
- 12,000.00
- 12,000.00
- 12,000.00
- 25,000.00
25,000.00 -
- 25,000.00
- 12,000.00
- 12,000.00
50,000.00 -
12,000.00 -
- 20,000.00
- 1,951.95
- 130.00
- 9,100.00
97.50 -
- 9,100.00
- 7,150.00
- 2,925.00
- 14,614.65
- 2,530.97
- 6,500.00
- 6,500.00
- 3,221.24
- 650.00
9,100.00 -
- 3,250.00
- 1,950.00
- 97.50
- 1,950.00
- 7,477.88
- 3,640.00
- 7,150.00
- 6,500.00
- 1,950.00
- 1,950.00
- 1,950.00
650.00 -
208.00 -
3,250.00 -
715.00 -
650.00 -
20.80 -
- 50.00
Account Debit Credit
Account Receivable Total 681,119.45 146,762.50
Accounts Payable Total 5,500.00 58,195.80
Cash in Hand Total 414,630.00 210,108.00
COGS Laptops Total 340,000.00 50,000.00
COGS Phone Total 265,000.00 12,000.00
Computers & Printers Total - 6,000.00
Consultancy Income Total - 175,247.79
Cost of Goods Sold Total 65,000.00 -
Creditors Total - 500,000.00
Customer Discount Total 7,500.00 -
Debtors Total 700,000.00 -
Depreciation Total 6,000.00 -
Furniture & Fixtrures Total 45,000.00 -
Internet Expenses Total 17,100.00 -
Item Stock Total 500,000.00 -
Kumari Bank Total 367,650.00 160,000.00
Laptop Sales Total 55,000.00 362,920.35
Miscellaneous Expenses Total 5,000.00 -
Nabil Bank Total 100,000.00 -
Opening Balance Equity Total 640,000.00 746,840.00
Other Income Total - 20,050.00
Phone Sales Total 15,000.00 252,991.15
Placement service charges Total - 30,000.00
Printing and Stationary Total 500.00 -
Salary Expenses Total 90,000.00 -
Sales Income Total - 700,000.00
Share Capital Total - 600,000.00
Stationary Asset Total 7,765.20 1,564.22
Stationary Cost of Consumption Total 1,564.22 765.20
Stationary Sales Total 935.00 1,220.97
Stock Laptop Total 190,000.00 340,000.00
Stock Phone Total 207,000.00 265,000.00
VAT Payable Total 9,197.50 102,239.19
VAT Receivable Total 5,493.80 -
Vendor Write Off Total - 50.00
Total 4,741,955.18 4,741,955.18

Adjustment (0.01)
 Prepare a Trial Balance
Q1 Arrange the columns as follows

TransactionDate DocumentType DoucmentNumberAccount Amount

Q2 Sort the data in ascending order as per "Account" Column

Q3 separate the debits and Credit columns
Q4 Subtotal the data so that you can tell the total of each account
Q5 Copy the subtotals into a new sheet named "Trial Balance".
Q6 Convert the data into table and add Total row at the bottom of the table
Q7 Check the correctioness of the trial balance
Account Debit Credit
Account Receivable Total 681,119.45 146,762.50
Accounts Payable Total 5,500.00 58,195.80
Cash in Hand Total 414,630.00 210,108.00
COGS Laptops Total 340,000.00 50,000.00
COGS Phone Total 265,000.00 12,000.00
Computers & Printers Total - 6,000.00
Consultancy Income Total - 175,247.79
Cost of Goods Sold Total 65,000.00 -
Creditors Total - 500,000.00
Customer Discount Total 7,500.00 -
Debtors Total 700,000.00 -
Depreciation Total 6,000.00 -
Furniture & Fixtrures Total 45,000.00 -
Internet Expenses Total 17,100.00 -
Item Stock Total 500,000.00 -
Kumari Bank Total 367,650.00 160,000.00
Laptop Sales Total 55,000.00 362,920.35
Miscellaneous Expenses Total 5,000.00 -
Nabil Bank Total 100,000.00 -
Opening Balance Equity Total 640,000.00 746,840.00
Other Income Total - 20,050.00
Phone Sales Total 15,000.00 252,991.15
Placement service charges Total - 30,000.00
Printing and Stationary Total 500.00 -
Salary Expenses Total 90,000.00 -
Sales Income Total - 700,000.00
Share Capital Total - 600,000.00
Stationary Asset Total 7,765.20 1,564.22
Stationary Cost of Consumption Total 1,564.22 765.20
Stationary Sales Total 935.00 1,220.97
Stock Laptop Total 190,000.00 340,000.00
Stock Phone Total 207,000.00 265,000.00
VAT Payable Total 9,197.50 102,239.19
VAT Receivable Total 5,493.80 -
Vendor Write Off Total - 50.00
Grand Total 4,741,955.18 4,741,955.18
Adjustment. 0.01