2018 |
|
March 1 |
Cash in Hand ₹ 15,000; Cash at Bank ₹ 5,000 |
March 3 |
Purchased goods for cash ₹ 6,720 including CGST and SGST 6% p.a; received discount of ₹ 220 |
March 5 |
Deposited into bank ₹ 5,000 |
March 7 |
Cash sales ₹ 10,000 plus CGST and SGST 6% each |
March 10 |
Cash withdrawn from Bank for Office use ₹ 2,000 |
March 15 |
Received three months post dated cheque of ₹ 20,000 from Raj and deposited in the bank on the same day, discounted from bank paying discounting charges ₹ 750 |
March 18 |
Received cheque from Deepak for ₹ 5,000 (not banked), allowed discount ₹ 200 |
March 20 |
Cheque received from Deepak deposited in Bank |
March 22 |
Paid to Chandra by cheque ₹ 2,500; received discount ₹ 100 |
March 25 |
Withdrew from bank for personal use ₹ 1,000 |
March 28 |
Sold goods on credit to Ashok Mitra, Kolkata ₹ 10,000, charged IGST 12% |
March 30 |
Purchased goods on credit from Chander, Delhi ₹ 20,000, paid IGST 12% |
March 31 |
Received cheque from Ashok Mitra ₹ 5,000 and deposited in bank, allowed cash discount ₹ 200 |
