24.

1 Year Transaction
25. Entry
S. No Date Transaction (APRIL)

Nandini Kapur started universal business solution by binging for the

1 Apr 1
from by cash of Rs. 3,00,000.

2 Apr 2 Ms. Kapur paid Rs. 22,500 in cash to purchase a Computer.

Ms. Kapur opened a book a/c with HDFC bank Bangalore for the form by
3 Apr 3
depositing cash of Rs. 1,00,000.

4 Apr 4 She paid the security deposit of Rs. 25,000 by cheque (rent).

Ms. Kapur hired Maya Nair as manager corporation on a monthly salary

5 Apr 5 of Rs. 7,500. She also hired Vijay Narayan as assistant manager
(marketing) on a monthly salary of 4,500.

Ms. Kapur made on agreement will Raj travel to receive bill for travel
6 Apr 10
exp at regular bills.

Ms. Kapur issued cheque and purchased the following fixed assets.

i) A cell phone for office wages for Rs. 6,000 (useful life 5 year )

7 Apr 15 ii) Furniture for Rs. 20,000 (useful life 8 years)

iii) An air condition for Rs. 20,000 (useful 6 years)

iv) Electrical fitting for Rs. 15,000 (useful life 10 years)

8 Apr 16 Ms. Kapur paid by security deposit phone in cash 3,000.

9 Apr 20 Ms. Kapur purchased stationary Rs. 12,500 from Global house on credit.

Ms. Kapur signed a contract with silver service to provide consultancy

10 Apr 21 service at agree of price of Rs. 75000. She received on advance of Rs.
25000 by cheque.

11 Apr 23 Ms Kapur deposited Rs. 30000 cash in HDFC bank.

Ms Kapur received Rs. 6000 from Ink & paper publishers for printing
12 Apr 25
office stationary.
13 Apr 27 Ms Kapur withdraw Rs.7500 for personal use.

14 Apr 30 Ms Kapur paid Rs. 750 office maintenance charge for Apr.

26.
27.
28.
29.
30.

S. No Date Transaction (MAY)

15 May 1 Ms Kapur paid Rs. 6000 in cash to ink & paper publishers.

16 May 5 Ms Kapur paid 2500 by cheque to office rent.

Ms Kapur paid salaries through chaeque for april (25 days)

17 May 6 (i) Maya Nair 6500

(ii) Vijay Narayan 3800

18 May 7 Ms Kapur paid mobile phone bill Rs. 1250 in cash.

19 May 10 Ms Kapur issued cheque of Rs. 12500 to global house.

20 May12 Ms Kapur paid Rs. 1100 in cash to electricity charge.

Ms Kapur Ms Kapur received advance consultancy revenue 25000 by

21 May14
cheque.

22 May 15 Ms Kapur paid conveyance bills 650 in cash to Vijay Narayan.

23 May 18 Ms Kapur paid Rs. 150 in cash miscellaneous office exp.

24 May 20 Ms Kapur received Rs 15000 as consultancy revenue.

Ms Kapur received an invoice for Rs.75000 on silver service offer

25 May 25 completion to the silver service paid the distance amount of Rs.25000 in
cash of deducting the advance.

26 May 28 Ms Kapur withdraw Rs. 6000 cash for personal use.

31.
S. No Date Transaction (JUNE)

27 June 3 Ms Kapur paid Rs. 2500 in cash to office rent for may.

28 June 4 Ms Kapur paid salaries by cheque for may Rs.12000.

Ms Kapur received cash Rs. 4500 from Raj Travel this include Rs.2300 to
29 June 5
cab hiring charge and Rs.3200 tour exp.

30 June 9 Ms Kapur received Rs. 35000 in cash as consulting revenue.

31 June 10 Ms Kapur deposited Rs. 30000 in HDFC bank.

32 June 15 Ms Kapur paid mobile phone bill amount to Rs. 1350 by cheque for may

33 June 16 Ms Kapur paid conveyance bill 750 to cash to Vijay Narayan.

34 June 20 Ms Kapur paid Rs. 1250 in cash to electricity bill charge for may.

Ms Kapur paid Rs. 750 In cash towards office maintenance charge for
35 June 21
may.

36 June 23 Ms Kapur paid Rs. 3000 in cash as salary advance to Maya Nair.

37 June 27 Ms Kapur withdraw Rs. 6000 cash for personal use.

32.

S. No Date Transaction (JULY)

38 July 3 Ms Kapur received Rs. 6500 from alfatech solution for service provided.

39 July 6 Ms Kapur paid Rs. 2400 by cheque the subscription.

Ms Kapur paid salary for June by cheque salary advance paid to Maya
40 July 7
Nair is adjusted against the salary paid

41 July 10 Ms Kapur paid office rent by cheque for june.2500

42 July 15 Ms Kapur received Rs. 35000 by cheque from Alphtech Solution.

43 July 15 Ms Kapur paid Rs. 750 in cash to office maintenance charge for June.

44 July 19 Ms Kapur paid Rs.850 in cash to electricity charge for June.

45 July 20 Ms Kapur paid Rs. 1650 by cheque mobile phone bill charges for June.
46 July 25 Ms Kapur paid conveyance bill of Rs.550 in cash to Vijay Narayan.

47 July 28 Ms Kapur withdrew Rs. 6500 use for personal use.

33.

S. No Date Transaction (AUGUST)

Ms Kapur paid by cheque Rs. 6000 for insurance of fixed assets period of
48 Aug 1
insurance is from Aug to July.

Ms Kapur received Rs. 30000 in cash as consultancy revenue from world

49 Aug 2
multimedia.

50 Aug 5 Ms Kapur paid salaries for July by cheque.12000

51 Aug 10 Ms Kapur paid office rent July by cheque.2500

52 Aug 12 Ms Kapur withdraw Rs.25000 from HDFC bank.

Ms Kapur paid Rs.750 in cash to office maintenance charge for July

53 Aug 14
2008.

Ms Kapur paid consultancy revenue to media live productions

54 Aug 16
Rs.50000.

55 Aug18 Ms Kapur paid Rs .950 in cash to electricity charge for July.

56 Aug 20 Ms Kapur paid Rs. 2100 by cheque to mobile phone bill charge for July.

Media live production settled. The bill for a final amount in cash
57 Aug 21
Rs.48000 by paying Rs.20000 in cash and Rs.28000 by cheque.

58 Aug 27 Ms Kapur withdraw Rs.7000 cash for personal use.

59 Aug 28 Ms Kapur received RS.30000 by cheque from Alfatech Solution.

Ms Kapur paid conveyance bills amounting to Rs.1200 in cash to Vijay

60 Aug 29
Narayan .

34.

S. No Date Transaction (SEPTEMBER)

61 Sep 2 Ms Kapur paid Rs.3800 in cash for Repair and maintenance.

 Ms Kapur paid salaries for Aug by cheque as Maya Nair was on leave for
62 Sep 5
15 days. She was paid half monthly salary.

63 Sep 8 Ms Kapur paid office rent for Aug by cheque.

Ms Kapur received an invoice for Rs.7600 from Raj Traval. This include
64 Sep 9
Rs. 3150 to cab hiring charge and Rs. 4450 to tour exp.

Ms Kapur received Rs.25000 in cash as consultancy revenue from cat

65 Sep 10
product.

66 Sep 12 Ms Kapur paid office maintenance charge for Aug.

67 Sep 17 Ms Kapur paid Rs.1300 in cash to electricity charge for Aug.

68 Sep 20 Ms Kapur paid conveyance bill amt to Rs.500 in cash to Vijay Narayan.

69 Sep 23 Ms Kapur paid Rs.10000 by cheque to Raj Travals.

70 Sep 24 Ms Kapur paid Rs.750 by cheque to mobile phone bill.

71 Sep 28 Ms Kapur withdraw Rs.5500 cash for personal use.

35.

S. No Date Transaction (OCTOBER)

72 Oct 3 Ms kapur received Rs. 50000 by cheque as consultancy revenue.

73 Oct 5 Ms kapur paid office rent by cheque.2500

74 Oct 7 Ms kapur withdraw 30000 cash from HDFC bank.

75 Oct 8 Ms kapur paid salaries for Sep. by cheque.12000

76 Oct 10 Ms kapur purchased stationary item Rs.1600 in cash.

77 Oct 15 Ms kapur purchased stationary item worth Rs. 16000 in cash .

78 Oct 18 Ms kapur paid Rs. 2300 by cheque to mobile phone charge for Sep.

79 Oct 20 Ms Kapur paid Rs. 1700 in cash towards electricity charge.

Ms kapur introduced father capital into the firm by bringing in cost of

80 Oct 23
Rs.100000
82 Oct 24 Ms kapur deposited cash amt to Rs. 75000 in HDFC bank.

Ms kapur paid conveyance bill amounting to Rs.1600 in cash to Vijay

81 Oct 26
Narayan.

83 Oct 28 Ms kapur receive cheque by advance consultancy revenue 10000.

36.

S. No Date Transaction (NOVEMBER)

84 Nov 1 Ms kapur withdraw Rs.8000 cash for personal use.

Ms kapur received an invoice for Rs.7200 from Raj Travals. This include
85 Nov 2
Rs.2800 to cab hiring charge and Rs.4400 to Tour exp.

86 Nov 5 Ms kapur paid salaries for Oct. by cheque.12000

87 Nov 8 Ms kapur paid Rs.750 in cash to office maintenance charges for Oct.

Ms kapur received Rs.27500 by cheque as consultancy revenue from

88 Nov 10
trishul software solution.

89 Nov 12 Ms kapur paid office rent for Oct. by cheque.2500

The advance consultancy revenue at Rs.10000 was returned to there by

90 Nov 15
cheque.

91 Nov 20 Ms kapur paid by cheque to trishul software solution Rs.27500

92 Nov 21 Ms kapur paid Rs.950 in cash to electricity bill charges for Oct.

93 Nov 23 Ms kapur received Rs.12500 in cash from trishul software solutions.

94 Nov 25 Ms kapur paid Rs.1470 by cheque to mobile phone bill charges for Oct.

95 Nov 27 Ms kapur paid conveyance bill amt. to Rs.900 in cash to Vijay Narayan.

96 Nov 30 Ms kapur withdraw Rs.6500 cash for personal use.

37.
38.

S. No Date Transaction (DECEMBER)

 Ms kapur paid trishul software by cheque and paid by cheque bank
97 Dec 3
charges. 550, 330.

98 Dec 5 Ms kapur paid office rent Nov by cheque. 2500

99 Dec 6 Ms kapur paid salaries for Nov cheque. 12000.

Ms kapur received in cash from Raj Travals for Rs.6200 includes Rs.3000
100 Dec 8
to cab hiring charges and Rs.3200 to tour exp.

Ms kapur received Rs.50000 by cheque as consultancy revenue from

101 Dec 9
uniground technologies.

102 Dec 10 Ms kapur withdraw Rs.3000 cash from HDFC bank.

103 Dec 11 Ms kapur paid Rs.150 in cash to office maintenance charges for Nov.

Ms kapur purchased Rs.12000 worth office equipment on credit from

104 Dec 12
transform tech PVT LTD.

105 Dec 16 Ms kapur paid Rs.1400 by cheque to mobile phone bills for Nov.

106 Dec 18 Ms kapur paid 1850 in cash to electricity bill charge for Nov.

107 Dec 20 Ms kapur paid conveyance bill and Rs. 1100 in cash to Vijay Narayan.

108 Dec 23 Ms kapur paid Rs. 12000 by cheque to transform tech PVT LTD.

109 Dec 24 Ms kapur paid consultancy revenue to Ingrove Designer Rs.2500

110 Dec 25 Ms kapur received Rs. 15500 in cash from trishul software solution.

111 Dec 28 Ms kapur withdraw Rs.6000 cash for personal use.

112 Dec 30 Ms kapur paid Rs.7500 by cheque to professional charge.

39.

S. No Date Transaction (JANUARY)

113 Jan 3 Ms kapur paid office rent for Dec. by cheque 2500.

114 Jan 5 Ms kapur received Rs. 50000 in cash from Ingorve Designer.

115 Jan 6 Ms kapur paid salaries for Dec. by cheque 12000.

116 Jan 10 Ms kapur paid Rs.750 in cash to office maintenance charge.

Ms kapur received Rs.9500 by cheque as consultancy revenue from a/c

117 Jan 12
create investment.

118 Jan 15 Ms kapur withdraw Rs.50000 capital from the firm by cheque.

119 Jan 18 Ms kapur paid Rs.2300 by cheque as mobile phone bill charges for Dec.

120 Jan 21 Ms kapur paid Rs. 1050 in cash to electricity charge for Dec.

121 Jan 23 Ms kapur paid conveyance bills amt to Rs.1800 in cash to Vijay Narayan.

122 Jan 30 Ms kapur withdraw Rs. 5000 cash to personal use.

40.

S. No Date Transaction (FEBRUARY)

123 Feb 5 Ms kapur paid office rent for Jan by cheque. 2500

124 Feb 6 Ms kapur paid salaries for Jan by cheque. 12000

Ms kapur received on invoice from Raj Travels for Rs.9400. This include
125 Feb 10
Rs.3500 to cab hiring charges & Rs.5600 to tour exp.

126 Feb 11 Ms kapur paid Rs.20000 by cheque to Raj Travels.

127 Feb 12 Ms kapur paid Rs.750 in cash to office maintenance charges for Jan.

128 Feb 15 Ms kapur paid Rs.6000 cheque to mobile phone bill charges for Jan.

129 Feb 19 Ms kapur Rs. 1200 in cash to electricity bill for Jan.

130 Feb 20 Ms kapur paid conveyance bills at Rs.1110 in cash to Vijay Narayan.

Ms kapur purchased stationary worth Rs.7000 on credit from Global

131 Feb 24
House.

132 Feb 28 Ms kapur withdrew Rs.7000 cash for personal use.

41.

S. No Date Transaction (MARCH)

133 Mar 3 Ms kapur paid salaries by cheque for Feb. 12000

134 Mar 5 Ms kapur paid office rent for Feb by cheque.2500

135 Mar 8 Ms kapur paid Rs.750 in cash to office maintenance.

Ms kapur received Rs. 30000 in cash as consultancy revenue from ego

136 Mar 10
TV network.

137 Mar 12 Ms kapur paid Rs.1450 in cash to electricity bill for feb.

138 Mar 15 Ms kapur paid Rs.1900 by cheque mobile phone bill charges.

139 Mar 18 Ms kapur paid conveyance bills at Rs.550 in cash to Vijay Narayan.

140 Mar 20 Ms kapur invoice receive from Global House on Feb Rs.600.

141 Mar 30 Ms kapur paid Rs.6800 by cheque to Global House.

142 Mar 31 Ms kapur withdraw Rs.6500 cash for personal use.

42.