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Sr

1
Date
1-Apr
1-Apr
1-Apr
15-Apr
1-May
15-May
30-May
1-Jun
15-Jun
15-Jun
15-Jun
1-Jul
1-Jul
1-Jul
15-Jul
30-Jul
1-Aug
1-Aug
15-Aug
1-Sep
30-Sep
1-Oct
1-Oct
1-Nov
1-Nov
1-Dec
1-Jan
1-Jan
1-Feb
1-Feb
1-Mar
1-Mar
1-Mar

Cash A/c
Particulars
Equity share capital at Face Value 10, 2200 Shares
Long term loan paid by Vaibhav to StartEZ Pvt Ltd
Paid Insurance for Chennai House for 12 months
Paid Property tax for Chennai site
Paid salary for month of April
Commission Income from Poona Pvt Ltd for Club House
Purchased Electricity Site
Paid salary for month of May
Purchased Chandigarh Site
Build a House on Chandigarh Site
Paid Insurance for Chennai House for 12 months
Paid salary for month of June
Paid Interest fot Q1
Purchased Patna Site
Earned Lodging Income from Mano Pvt Ltd
Commission Income from Dhanda Pvt Ltd for Club House
Paid salary for month of July
Earned Lodging Income from Poona Pvt Ltd for Chennai Site and House
Paid Property tax for all 4 sites
Paid salary for month of Aug
Earned Management Fee for crossing start line
Paid long term loan interest for Q2
Paid salary for month of Sep
Paid Commission Expense other companies for club house
Paid salary for month of Oct
Paid Salary for Month of Nov
Paid Long term loan Interest fot Q3
Paid salary for month of Dec
Paid salary for month of Jan
Commission Income from Mano Pvt Ltd for Club House
Paid Property tax for all 4 sites
Paid salary for month of Feb
Earned Management Fee for crossing start line

Dr Amount Cr Amount Balance


22000
22000
10000
32000
600
31400
100
31300
1000
30300
1000
31300
2500
28800
1000
27800
2500
25300
3000
22300
600
21700
1000
20700
300
20400
2000
18400
150
18550
1000
19550
1000
18550
3500
22050
400
21650
1000
20650
20000
40650
300
40350
1000
39350
3000
36350
1000
35350
1000
34350
300
34050
1000
33050
1000
32050
1000
33050
400
32650
1000
31650
20000
51650

Dr/Cr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr

Date

Share Capital A/C


Particulars
1-Apr Equity share capital at Face Value 10, 2200 Shares

Dr Amount Cr Amount Balance


22000
22000 Cr

Date

Long term Loan A/C


Particulars
1-Apr Long term loan paid by Vaibhav to StartEZ Pvt Ltd

Dr Amount Cr Amount Balance


10000
10000 Cr

Development Loan A/C


Particulars
1-Apr Interest free from state govt for Land in Chennai
1-Apr Interest free from state govt for House in Chennai

Dr Amount Cr Amount Balance


7000
7000 Cr
6500
13500 Cr

4
Date

Long term Asset - Site (Chennai) A/C


Date

Particulars
1-Apr Acquisition of Land in Chennai

Dr Amount Cr Amount Balance


7000
7000 Dr

Long term Asset - House (Chennai) A/C


Date

Particulars
1-Apr Acquisition of House in Chennai

Dr Amount Cr Amount Balance


6500
6500 Dr

Prepaid House Insurance A/C


Particulars
1-Apr Paid Insurance for Chennai House for 12 months
15-Jun Paid Insurance for Chandigarh House for 12 months
31-Mar Accrued Prepaid Insurance (Insurance Expense) for 1-Apr to 31-Mar

Date

Property Tax Expense A/C


Date
15-Apr
15-Aug
1-Mar

Particulars
Paid Property tax for Chennai site
Paid Property tax for all 4 sites
Paid Property tax for all 4 sites

Dr Amount Cr Amount Balance


100
100 Dr
400
500 Dr
400
900 Dr

Date
1-May
1-Jun
1-Jul
1-Aug
1-Sep
1-Oct
1-Nov
1-Dec
1-Jan
1-Feb
1-Mar
31-Mar

Particulars
Salary for Month of April
Salary for Month of May
Salary for Month of June
Salary for Month of July
Salary for Month of Aug
Salary for Month of Sep
Salary for Month of Oct
Salary for Month of Nov
Salary for Month of Dec
Salary for Month of Jan
Salary for Month of Feb
Salary for Month of Mar

Date
15-May
30-Jul
1-Feb

Particulars
From Poona Pvt Ltd for Club House
From Dhanda Pvt Ltd for Club House
From Mano Pvt Ltd for Club House

Salary Expense A/C


Dr Amount Cr Amount Balance
1000
1000
1000
2000
1000
3000
1000
4000
1000
5000
1000
6000
1000
7000
1000
8000
1000
9000
1000
10000
1000
11000
1000
12000

10

Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr
Dr

Commission Income A/C

11

Dr Amount Cr Amount Balance


1000
1000 Cr
1000
2000 Cr
1000
3000 Cr

Long term Asset - Electricity Site A/C


Date
Particulars
30-May Purchased Electricity Site

12

13

Dr Amount Cr Amount Balance


600
600 Dr
600
1200 Dr
1075
125 Dr

Dr Amount Cr Amount Balance


2500
2500 Dr

Long term Asset - Site (Chandigarh) A/C


Date
Particulars
15-Jun Purchased Chandigarh Site

Dr Amount Cr Amount Balance


2500
2500 Dr

Long term Asset - House (Chandigarh) A/C


Date
Particulars
15-Jun Build a House on Chandigarh Site

Dr Amount Cr Amount Balance


3000
3000 Dr

14

Long term loan Interest Expense A/C


Date
1-Jul
1-Oct
1-Jan
31-Mar

Particulars
Paid Interest fot Q1
Paid Interest fot Q2
Paid Interest fot Q3
Payable Interest fot Q4

15

17

18

19

20

21

22

23

Dr
Dr
Dr
Dr

Long term Asset - Site (Patna) A/C


Date

16

Dr Amount Cr Amount Balance


300
300
300
600
300
900
300
1200

Particulars
1-Jul Purchased Patna Site

Dr Amount Cr Amount Balance


2000
2000 Dr

Lodging Income (Patna) A/C


Date
Particulars
15-Jul Earned Lodging Income from Mano Pvt Ltd for Patna Site
15-Mar Earned Lodging Income from Mano Pvt Ltd for Patna Site, on credit

Dr Amount Cr Amount Balance


150
150 Cr
150
300 Cr

Lodging Income (Chennai) A/C


Date
Particulars
1-Aug Earned Lodging Income from Poona Pvt Ltd for Chennai Site and House

Dr Amount Cr Amount Balance


3500
3500 Cr

Lodging Expense (Indore) A/C


Date
Particulars
30-Sep Lodging Expense to Dhanda Pvt Ltd for Indore Site

Dr Amount Cr Amount Balance


200
200 Dr

Lodging Expense (Kolkata) A/C


Date
Particulars
15-Dec Lodging Expense to Dhanda Pvt Ltd for Kolkata Site

Dr Amount Cr Amount Balance


3200
3200 Dr

Lodging Expense (Cochin) A/C


Date
Particulars
30-Jan Lodging Expense to Poona Pvt Ltd for Cochin Site

Dr Amount Cr Amount Balance


300
300 Dr

Lodging Expense Payable (Indore) A/C


Date
Particulars
30-Sep Lodging Expense Payable to Dhanda Pvt Ltd for Indore Site

Dr Amount Cr Amount Balance


200
200 Cr

Lodging Expense Payable (Kolkata) A/C


Date
Particulars
15-Dec Lodging Expense Payable to Dhanda Pvt Ltd for Kolkata Site

Dr Amount Cr Amount Balance


3200
3200 Cr

Lodging Expense Payable (Cochin) A/C


Date
Particulars
30-Jan Lodging Expense Payable to Poona Pvt Ltd for Cochin Site

Dr Amount Cr Amount Balance


300
300 Cr

24

25

26

27

28

29

30

Management Fee Income A/C


Date
Particulars
30-Sep Earned Management Fee for crossing start line
1-Mar Earned Management Fee for crossing start line

Dr Amount Cr Amount Balance


20000
20000 Cr
20000
40000 Cr

Commission Expense A/C


Date
Particulars
1-Nov Paid Commission Expense other companies for club house

Dr Amount Cr Amount Balance


3000
3000 Dr

Lodging Income Receivable (Patna) A/C


Date
Particulars
15-Mar Earned Lodging Income from Mano Pvt Ltd for Patna Site, on credit

Dr Amount Cr Amount Balance


150
150 Dr

Salary Expense Payable A/C


Date
Particulars
31-Mar Payable salary expense for the month of March

Dr Amount Cr Amount Balance


1000
1000 Cr

Long term Loan Interest Payable A/C


Date
Particulars
31-Mar Payable Long term loan interest for Q4

Dr Amount Cr Amount Balance


300
300 Cr

Depreciation Expense A/C


Date
Particulars
31-Mar Depreciation of Building from 1-Apr to 31-Mar

Dr Amount Cr Amount Balance


1080
1080 Dr

Accumulated Depreciation A/C


Date
Particulars
31-Mar Depreciation of Building from 1-Apr to 31-Mar

Dr Amount Cr Amount Balance


1080
1080 Cr

31

Insurance Expense A/C


Date
Particulars
31-Mar Accrued Interest for 1-Apr to 31-Mar

32

Dr Amount Cr Amount Balance


1075
1075 Dr

Income Tax Expense A/C


Date
Particulars
31-Mar Income Tax Expense

33

Dr Amount Cr Amount Balance


9538
9538 Dr

Income Tax Payable A/C


Date
Particulars
31-Mar Income Tax Payable

Total

Dr Amount Cr Amount Balance


9538
9538 Cr

135993

135993