SR.

NO DATE PARTICULAR LF DEBIT CREDIT

1 01/04/2023 CASH A/C DR… 1 100000
TO CAPITAL 2 100000
(BEING BUSINESS STARTED)
2 10/04/2023 PURCHASE A/C DR.. 3 50000
INPUT CGST DR… 4 4500
INPUT SGST DR… 5 4500
TO CASH 59000
(BEING PURCHASE GOODS)
3 16/04/2024 CASH A/C DR… 70800
TO SALES A/C 6 60000
TO OUTPUT CGST 7 5400
TO OUT PUT SGST 8 5400
4 10/04/2023 PURCHASE A/C DR.. 30000
INPUT CGST DR… 2700
INPUT SGST DR… 2700
TO CASH 35400
5 15/05/2023 CASH A/C DR… 47200
TO OUTPUT CGST 3600
TO OUTPUT SGST 3600
TO SALES A/C 40000
6 30/05/2023 SALARY A/C 9 10000
TO CASH A/C 10000
7 12/06/2023 PURCHASE A/C DR.. 70000
INPUT CGST DR… 6300
INPUT SGST DR… 6300
TO CASH A/C 82600
8 22/06/2023 CASH A/C DR… 94400
TO OUTPUT CGST 7200
TO OUTPUT SGST 7200
TO SALES A/C 80000
9 22/06/2023 LOAN REPAYMENT A/C DR… 10 20000
TO CASH 20000
10 08/07/2023 PURCHASE A/C DR.. 40000
INPUT CGST DR… 3600
INPUT SGST DR… 3600
TO CASH 47200
11 14/07/2023 CASH A/C DR… 59000
TO OUTPUT CGST 4500
TO OUTPUT SGST 4500
TO SALES A/C 50000
12 28/07/2023 PURCHASE A/C DR.. 60000
INPUT CGST DR… 5400
INPUT SGST DR… 5400
TO CASH A/C 70800
13 30/07/2023 CASH A/C DR… 82600
TO OUTPUT CGST 6300
TO OUTPUT SGST 6300
 TO SALES A/C 70000
14 31/07/2023 RENT A/C DR.. 21 15000
TO CASH 15000
15 01/08/2023 OFFICE SUPPLIES EXPENCE A/C 11 5000
TO CASH A/C DR.. 5000
16 15/08/2023 PURCHASE A/C DR… 45000
INPUT CGST DR… 4050
INPUT SGST DR… 4050
TO CASH A/C 53100
17 02/09/2023 CASH A/C DR… 64900
TO OUTPUT CGST 4950
TO OUTPUT SGST 4950
TO SALES A/C 55000
18 20/09/2023 CASH A/C DR… 25000
TO RAM A/C 25000
19 05/10/2023 MACHINERY A/C DR… 12 30000
INPUT IGST A/C DR.. 13 5400
TO CASH 35400
20 18/10/2023 CASH A/C DR… 94400
TO OUTPUT CGST 7200
TO OUTPUT SGST 7200
TO SALES A/C 80000
21 12/11/2023 PURCHASE A/C DR.. 65000
INPUT CGST DR… 5850
INPUT SGST DR… 5850
TO CASH A/C 76700
22 30/11/2023 ELECTRICITY BILL A/C DR… 14 12000
TO CASH A/C 12000
23 01/12/2023 CASH A/C DR… 8000
TO INTEREST INCOME 15 8000
24 16/12/2023 PURCHASE A/C DR.. 75000
INPUT CGST DR… 6750
INPUT SGST DR… 6750
TO CASH A/C 88500
25 09/01/2024 CASH A/C DR… 106200
TO OUTPUT CGST 8100
TO OUTPUT SGST 8100
TO SALES A/C 90000
26 28/01/2024 REPAIR EXPENSE DR… 16 7000
TO CASH A/C 7000
27 02/02/2024 PURCHASE A/C DR.. 10000
INPUT CGST DR… 900
INPUT SGST DR… 900
TO CASH A/C 11800
28 15/02/2024 MACHINERY A/C DR… 75000
INPUT IGST A/C DR.. 13500
TO CASH A/C 88500
29 28/02/2024 CASH A/C DR… 14160
TO OUTPUT IGST 17 2160
TO MACHINERY A/C 12000
30 02/03/2024 RADHA A/C DR… 18 40000
 TO CASH A/C 40000
31 06/03/2024 CASH A/C DR… 35400
TO OUTPUT SGST 2700
TO OUTPUT CGST 2700
TO SALES A/C 30000
32 10/03/2024 OFFICE EQUIPMENT A/C DR… 20 20000
INPUT IGST DR… 3600
TO CASH 23600
33 12/03/2024 CASH A/C DR… 5000
TO RAM A/C 19 5000
1588660 1588660

34 17/03/2024 DRAWING 22 10000

TO CASH 10000
35 20/03/2024 PURSHASE 5000
TO MOHAN 23 5000
36 22/03/2024 CASH 100000
TO CAPITAL 100000
37 23/03/2024 FURNITURE 24 20000
TO CASH 20000
38 25/Mar PURSHASE 2000
TO SHREYA 25 2000
39 27/03/2024 CASH 5000
TO ANKIT 26 5000
40 30/03/2024 RENT 15000
TO CASH 157000 15000
157000

1633660
157000
1790660

41 PURCHASE A/C DR.. 75,000

INPUT CGST DR… 6750
INPUT SGST DR… 6750
TO BANK 88500

42 BANK A/C DR… 118000

TO OUTPUT CGST 9000
TO OUTPUT SGST 9000
TO SALES A/C 100000

43 BANK A/C 200000

TO CAPITAL 200000

44 MISSLLINIUOS A/C 25000

TO BANK 25000

45 TRAVELLING EXP. 20000

 TO BANK A/C 20000

46 FURNITURE A/C 30000

TO BANK A/C 30000

47 PURCHASE A/C DR.. 50000

INPUT CGST DR… 4500
4500
TO BANK 59000

48 BANK A/C DR… 76700

TO OUTPUT CGST 5850
TO OUTPUT SGST 5850
TO SALES A/C 65000

49 MACHINERY A/C DR… 50000

INPUT IGST A/C DR.. 9000
TO BANK A/C 59000

50 PURCHASE A/C DR.. 60000

INPUT CGST DR… 5400
INPUT SGST DR… 5400
TO BANK 70800

747,000 747000
 1. CASH A/C
SR DATE PARTICULAR JF DR.AMOUNT SR
1 01/04/2023 TO CAPITAL 100000 2
3 16/04/2024 TO SALES A/C 60000
TO OUTPUT CGST 5400
TO OUT PUT SGST 5400 4
5 15/05/2023 TO OUTPUT CGST 3600
TO OUTPUT SGST 3600
TO SALES A/C 40000 6
8 22/06/2023 TO OUTPUT CGST 7200 7
TO OUTPUT SGST 7200
TO SALES A/C 80000
11 14/07/2023 TO OUTPUT CGST 4500 9
TO OUTPUT SGST 4500 10
TO SALES A/C 50000
13 30/07/2023 TO OUTPUT CGST 6300
TO OUTPUT SGST 6300 12
TO SALES A/C 70000
17 02/09/2023 TO OUTPUT CGST 4950
TO OUTPUT SGST 4950 14
TO SALES A/C 55000 15
18 20/09/2023 TO RAM A/C 25000 16
20 18/10/2023 TO OUTPUT CGST 7200
TO OUTPUT SGST 7200
TO SALES A/C 80000 19
23 01/12/2023 TO INTEREST INCOME 8000
25 09/01/2024 TO OUTPUT CGST 8100 21
TO OUTPUT SGST 8100
TO SALES A/C 90000
29 28/02/2024 TO OUTPUT IGST 2160 22
TO MACHINERY A/C 12000 24
31 06/03/2024 TO OUTPUT SGST 2700
TO OUTPUT CGST 2700
TO SALES A/C 30000 26
33 12/03/2024 TO RAM A/C 5000 27
36 22/03/2024 TO CAPITAL 100000
39 27/03/2024 TO ANKIT 5000
28

30
32

34
912060 37
40

2. CAPITAL A/C
SR DATE PARTICULAR JF DR.AMOUNT SR
 1
36
43
400000

TRAVELLING A/C
SR.NO DATE PARTICULAR JF DR.AMOUNT SR
45 TO BANK 20000

20000

MISELLINIOUS EXP. A/C

SR.NO DATE PARTICULAR JF DR.AMOUNT SR
45 TO BANK 25000

25000

6. SALES A/C
SR DATE PARTICULAR JF DR.AMOUNT SR
3
5
8
11
13
17
20
25
720000 31
42
48

4. INPUT CGST A/C

SR DATE PARTICULAR JF DR.AMOUNT SR
2 10/04/2023 TO CASH 4500
4 10/04/2023 TO CASH 2700
7 12/06/2023 TO CASH 6300
10 08/07/2023 TO CASH 3600
12 28/07/2023 TO CASH 5400
16 15/08/2023 TO CASH 4050
21 12/11/2023 TO CASH 5850
24 16/12/2023 TO CASH 6750
27 02/02/2024 TO CASH 900
 41 TO BANK 6750
47 TO BANK 4500
51300

5.INPUT SGST A/C

SR DATE PARTICULAR JF DR.AMOUNT SR
2 10/04/2023 TO CASH 4500
4 10/04/2023 TO CASH 2700
7 12/06/2023 TO CASH 6300
10 08/07/2023 TO CASH 3600
12 28/07/2023 TO CASH 5400
16 15/08/2023 TO CASH 4050
21 12/11/2023 TO CASH 5850
24 16/12/2023 TO CASH 6750
27 02/02/2024 TO CASH 900
41 TO BANK 6750
47 TO BANK 4500
51300
7. OUTPUT SGST
SR DATE PARTICULAR JF DR.AMOUNT SR
3
8
5
13
17
20
25
31
64800 11
42
48

BANK A/C
42 TO OUTPUT CGST 9000 41
TO OUTPUT SGST 9000
TO SALES A/C 100000
43 TO CAPITAL 200000 47
48 TO OUTPUT CGST 5850
TO OUTPUT SGST 5850
TO SALES A/C 65000 49
394700
45
46
44
 3. PURCHASE A/C
SR DATE PARTICULAR JF DR.AMOUNT SR
2 10/04/2023 TO CASH 50000
4 10/04/2023 TO CASH 30000
7 12/06/2023 TO CASH 70000
10 08/07/2023 TO CASH 40000
12 28/07/2023 TO CASH 60000
16 15/08/2023 TO CASH 45000
21 12/11/2023 TO CASH 65000
24 16/12/2023 TO CASH 75000
27 02/02/2024 TO CASH 10000
35 20/03/2024 TO MOHAN 5000
38 25/Mar TO SHREYA 2000
41 TO BANK 75000
47 TO BANK 50000
577000
DATE PARTICULAR JF CR.AMOUNT
10/04/2023 PURCHASE A/C DR.. 50000 SR DATE
INPUT CGST DR… 4500
INPUT SGST DR… 4500
16/04/2024 PURCHASE A/C DR.. 30000
INPUT CGST DR… 2700
INPUT SGST DR… 2700
30/05/2023 SALARY A/C 10000
12/06/2023 PURCHASE A/C DR.. 70000
INPUT CGST DR… 6300
INPUT SGST DR… 6300
22/06/2023 LOAN REPAYMENT A/C DR… 20000
08/07/2023 PURCHASE A/C DR.. 40000
INPUT CGST DR… 3600
INPUT SGST DR… 3600
28/07/2023 PURCHASE A/C DR.. 60000
INPUT CGST DR… 5400
INPUT SGST DR… 5400
31/07/2023 RENT A/C DR.. 15000 SR DATE
01/08/2023 OFFICE SUPPLIES EXPENCE A/C 5000 6 30/05/2023
15/08/2023 PURCHASE A/C DR… 45000
INPUT CGST DR… 4050
INPUT SGST DR… 4050
05/10/2023 MACHINERY A/C DR… 30000
INPUT IGST A/C DR.. 5400
12/11/2023 PURCHASE A/C DR.. 65000 SR DATE
INPUT CGST DR… 5850 9 22/06/2023
INPUT SGST DR… 5850
30/11/2023 ELECTRICITY BILL A/C DR… 12000
16/12/2023 PURCHASE A/C DR.. 75000
INPUT CGST DR… 6750
INPUT SGST DR… 6750 SR DATE
28/01/2024 REPAIR EXPENSE DR… 7000 15 01/08/2023
02/02/2024 PURCHASE A/C DR.. 10000
INPUT CGST DR… 900
INPUT SGST DR… 900
15/02/2024 MACHINERY A/C DR… 75000
INPUT IGST A/C DR.. 13500
02/03/2024 RADHA A/C DR… 40000 SR DATE
10/03/2024 OFFICE EQUIPMENT A/C DR… 20000 19 05/10/2023
INPUT IGST DR… 3600 28 15/02/2024
17/03/2024 DRAWING 10000 49
23/03/2024 FURNITURE 20000
30/03/2024 RENT 15000
826600
BY BAL C/D 85460
912060
DATE PARTICULAR JF CR.AMOUNT
 01/04/2023 BY CASH 100000
22/03/2024 BY CASH 100000
BY BANK 200000 SR DATE
400000 19 05/10/2023
28 15/02/2024
32 10/03/2024
49
DATE PARTICULAR JF CR.AMOUNT

20000 SR.NO DATE

22 30/11/2023

DATE PARTICULAR JF CR.AMOUNT

25000
SR DATE

A/C
DATE PARTICULAR JF CR.AMOUNT
16/04/2024 BY CASH 60000
15/05/2023 BY CASH 40000
22/06/2023 BY CASH 80000
14/07/2023 BY CASH 50000
30/07/2023 BY CASH 70000
02/09/2023 BY CASH 55000 SR DATE
18/10/2023 BY CASH 80000 26 28/01/2024
09/01/2024 BY CASH 90000
06/03/2024 BY CASH 30000
BY BANK 100000
BY BANK 65000
720000

SR DATE
30 02/03/2024

DATE PARTICULAR JF CR.AMOUNT

SR DATE
 51300

DATE PARTICULAR JF CR.AMOUNT

SR DATE

51300
SR.NO HEAD OF ACCOUN
1 CASH A/C
SGST 2 CAPITAL A/C
DATE PARTICULAR JF CR.AMOUNT 3 TRAVELING EXP.
16/04/2024 BY CASH 5400 4 MISELLINIOUS EXP.
15/05/2023 BY CASH 7200 5 SALES A/C
22/06/2023 BY CASH 3600 6 INPUT CGST A/C
30/07/2023 BY CASH 6300 7 INPUT SGST
02/09/2023 BY CASH 5950 8 OUTPUT SGST
18/10/2023 BY CASH 7200 9 BANK A/C
09/01/2024 BY CASH 8100 10 PURCHASE A/C
06/03/2024 BY CASH 2700 11 OUTPUT SGST
14/07/2023 BY CASH 4500 12 SALARY A/C
BY BANK 9000 13 LOAN REPAYMENT A/C DR…
BY BANK 5850 14
65800 15 MACHINARY AC
16 INPUT IGST A/C
17 ELECTRICITY BILL
18 INTEREST INCOME
PURCHASE A/C DR.. 75,000 19 REPAIRE EXP.
INPUT CGST DR… 6750 20 RADHA A/C
INPUT SGST DR… 6750 21 OUTPUT IGST
PURCHASE A/C DR.. 50000 22 RAM A/C
INPUT CGST DR… 4500 23 OFFICE EQUIPMENT A/C DR
INPUT SGST DR… 4500 24 DRAWING A/C
MACHINERY A/C DR… 50000 25 MOHAN A/C
INPUT IGST A/C DR.. 9000 26 FURNITUR
TO TRAVELLING EXP 20000 27 SREYA A/C
TO FURNITURE 30000 28 ANKIT A/C
TO MISELLINIOUS EXP. 25000 29 rent c
281,500 30
113200 31
394,700 32
DATE PARTICULAR JF CR.AMOUNT

577000
 8. OUTPUT SGST
PARTICULAR JF DR.AMOUNT SR
3
8
5
13
17
20
25
31
11
42
64800 48

9. SALARY A/C
PARTICULAR JF DR.AMOUNT SR
BY CASH 10000

10000
10. LOAN REPAYMENT A/C
PARTICULAR JF DR.AMOUNT SR
BY CASH 20000

20000

11. OFFICE SUPPLIES EXPENCE A/C

PARTICULAR JF DR.AMOUNT SR
TO CASH 5000

5000

MACHINERY A/C DR…

PARTICULAR JF DR.AMOUNT SR
TO CASH 30000 29
TO CASH 75000
TO BANK 50000
155000
 12. INPUT IGST A/C
PARTICULAR JF DR.AMOUNT SR
TO CASH 5400
TO CASH 13500
TO CASH 3600
TO BANK 9000
31500

14. ELECTRICITY BILL A/C

PARTICULAR JF DR.AMOUNT SR
TO CASH 12000

12000

15. INTEREST INCOME

PARTICULAR JF DR.AMOUNT SR
23

8000

16. REPAIR EXPENSE A/C

PARTICULAR JF DR.AMOUNT SR
TO CASH 7000

7000

RADHA A/C
PARTICULAR JF DR.AMOUNT SR
TO CASH 40000

17. OUTPUT IGST A/C

PARTICULAR JF DR.AMOUNT SR
29
 2160

19. RAM A/C

PARTICULAR JF DR.AMOUNT SR
18
33

30000

HEAD OF ACCOUNT DEBIT AMOUNT CREDIT AMOUNT

CASH A/C 85460
CAPITAL A/C 400000
TRAVELING EXP. 20000
MISELLINIOUS EXP. 25000
SALES A/C 720000
INPUT CGST A/C 50300
INPUT SGST 50300
OUTPUT SGST 65800
BANK A/C 113200
PURCHASE A/C 577000
OUTPUT SGST 65800
SALARY A/C 10000
OAN REPAYMENT A/C DR… 20000
5000
MACHINARY AC 143000
INPUT IGST A/C 31500
ELECTRICITY BILL 12000
INTEREST INCOME 8000
REPAIRE EXP. 7000
RADHA A/C 40000
OUTPUT IGST 2160
RAM A/C 30000
FFICE EQUIPMENT A/C DR… 20000
DRAWING A/C 10000
MOHAN A/C 5000
FURNITUR 50000
SREYA A/C 2000
ANKIT A/C 5000
rent c 30000
1301760 1301760
-29340
15500
15500
DATE PARTICULAR JF CR.AMOUNT SR DATE
16/04/2024 BY CASH 5400 15 01/08/2023
15/05/2023 BY CASH 7200
22/06/2023 BY CASH 3600
14/07/2023 BY CASH 6300
30/07/2023 BY CASH 5950
02/09/2023 BY CASH 7200
18/10/2023 BY CASH 8100 SR DATE
09/01/2024 BY CASH 2700 34 17/03/2024
06/03/2024 BY CASH 4500
BY BANK 9000
BY BANK 5850
65800

SR DATE
DATE PARTICULAR JF CR.AMOUNT

10000

DATE PARTICULAR JF CR.AMOUNT

SR DATE
37 23/03/2024
20000 46

DATE PARTICULAR JF CR.AMOUNT

5000
SR DATE
38 25/Mar

DATE PARTICULAR JF CR.AMOUNT

28/02/2024 BY CASH 12000
BY C/D 143000

155000

SR DATE
DATE PARTICULAR JF CR.AMOUNT

31500 SR DATE
40 30/03/2024
14 31/07/2023

DATE PARTICULAR JF CR.AMOUNT

12000

DATE PARTICULAR JF CR.AMOUNT

01/12/2023 BY CASH 8000

DATE PARTICULAR JF CR.AMOUNT

7000

DATE PARTICULAR JF CR.AMOUNT

40000

DATE PARTICULAR JF CR.AMOUNT

28/02/2024 BY CASH 2160
 2160

DATE PARTICULAR JF CR.AMOUNT

20/09/2023 BY CASH 25000
12/03/2024 BY CASH 5000

30000

TRADING A/C
PURCHASE A/C 577000 SALES A/C
GROSS PROFIT 203000 CLOSING STOCK
780000

P AND L A/C
TRAVELING EXP. 20000 GROSS PROFIT
MISELLINIOUS EXP. 25000
SALARY A/C 20000
ELECTRICITY BILL 12000
INTEREST INCOME 8000
REPAIRE EXP. 7000
rent c 30000
122000
5000
244000
NET PROFIT 81000
 BALANCE SHEET
CAPITAL A/C 400000 CASH A/C
DRAWING A/C BANK A/C
NET PROFIT OFFICE SUPPLIES EXPENCE A/C
MACHINARY AC
RAM A/C
OFFICE EQUIPMENT A/C DR…
LOAN REPAYMENT 20000 FURNITUR
RADHA A/C 40000 ANKIT A/C
MOHAN A/C 5000
SREYA A/C 2000 CLOSING STOCK
OUTPUT GST 1660
468660

-10000
 20. OFFICE EQUIPMENT A/C DR…
PARTICULAR JF DR.AMOUNT SR DATE PARTICULAR
TO CASH 20000

20000

22. DRAWING A/C

PARTICULAR JF DR.AMOUNT SR DATE PARTICULAR
TO CASH 10000

23. MOHAN A/C

PARTICULAR JF DR.AMOUNT SR DATE PARTICULAR
35 20/03/2024 BY PURCHASES

5000

24. FURNITUR A/C

PARTICULAR JF DR.AMOUNT SR DATE PARTICULAR
TO CASH 20000
TO BANK 30000

25. SREYA A/C

PARTICULAR JF DR.AMOUNT SR DATE PARTICULAR
BY PURCHASES 2000

26. ANKIT A/C

PARTICULAR JF DR.AMOUNT SR DATE PARTICULAR
39 27/03/2024 BY CASH
 5000

21. RENT A/C

PARTICULAR JF DR.AMOUNT SR DATE PARTICULAR
BY CASH 15000
BY CASH 15000
NG A/C
720000
OCK 60000
780000

L A/C
IT 203000
E SHEET
85460
113200
LIES EXPENCE A/C 5000
AC 143000
30000
PMENT A/C DR… 20000
50000
5000

OCK 60000
511660
PARTICULAR JF CR.AMOUNT

20000

PARTICULAR JF CR.AMOUNT

10000

PARTICULAR JF CR.AMOUNT
BY PURCHASES 5000

PARTICULAR JF CR.AMOUNT

50000

PARTICULAR JF CR.AMOUNT

2000

PARTICULAR JF CR.AMOUNT
BY CASH 5000
PARTICULAR JF CR.AMOUNT

30000
0
.
SR.NO ACCOUNT DEBIT BAL. CREDIT BAL. SR.NO
1 CASH A/C 85460 1
2 SALES A/C 720000 2
3 PURCHAE A/C 597000 3
4 INPUT SGST 51300 4
5 INPUT CGST 51300 5
6 INPUT IGST 31500 6
7 OUTPUT SGST 64800 7
8 OUTPUT CGST 64800 8
9 OUTPUT IGST 2160 9
10 CAPITAL A/C 400000 10
11 TRAVELLING A/C 20000 11
12 MISELLINIOUS EXP. A/ 25000 12
13 BANK A/C 263200 13
14 SALARY A/C 10000 14
15 RENT A/C 30000 15
16 LOAN REPAYMENT A/C 20000 16
17 RAM A/C 30000 17
18 RADHA A/C 40000 18
19 REPAIRE EXP. 7000 19
20 RAM A/C 30000 20
21 INTEREST INCOME 8000 21
22 ELECTRICITY BILL A/C 12000 22
OFFICE
23 EQUIPMENT A/C DR… 20000 23
24 DRAWING A/C 10000 24
25 MOHAN A/C 5000 25
26 FURNITUR 50000 26
27 SREYA A/C 2000 27
28 ANKIT A/C 5000 28
29 OFFICE SUPPLIES EXPENCE A/C 5000 29
30 30
1329760 1330760
 ACCOUNT DEBIT BAL. CREDIT BAL.
CASH A/C 85460
SALES A/C 720000
PURCHAE A/C 597000
INPUT SGST 51300
INPUT CGST 51300
INPUT IGST 31500
OUTPUT SGST 64800
OUTPUT CGST 64800
OUTPUT IGST 2160
CAPITAL A/C 400000
TRAVELLING A/C 20000
MISELLINIOUS EXP. A/ 25000
BANK A/C 263200
SALARY A/C 10000
RENT A/C 30000
LOAN REPAYMENT A/C 20000
RAM A/C 30000
RADHA A/C 40000
REPAIRE EXP. 7000
MACHINERY A/C DR… 143000
INTEREST INCOME 8000
ELECTRICITY BILL A/C 12000
OFFICE EQUIPMENT A/C DR… 20000
DRAWING A/C 10000
MOHAN A/C 5000
FURNITUR 50000
SREYA A/C 2000
ANKIT A/C 5000
OFFICE SUPPLIES EXPENCE 5000
1291760
1473760