Company Name: AMS Traders Pvt. Ltd.
Business: Computer Accessories Wholesale
Financial Year: 01-04-2025 to 31-03-2026
Step 1: Create Ledgers
Capital Account
- Amit Saini Capital A/c
Bank Accounts
- HDFC Bank A/c
Cash-in-Hand
- Cash
Purchase Accounts
- Computer Accessories Purchase
Sales Accounts
- Computer Accessories Sales
Direct Expenses
- Freight Inward
- Loading Charges
Indirect Expenses
- Rent Expense
- Electricity Expense
- Salary Expense
- Telephone Expense
- Internet Expense
Customers (Sundry Debtors)
- ABC Computer
- XYZ Infotech
- Smart Tech Solution
Suppliers (Sundry Creditors)
- Dell Distributor
- HP Supplier
- Lenovo Distributor
Step 2: Create Stock Items
Stock Group
Computer Accessories
Stock Items
| Item Name | Unit | Rate |
|---|---|---|
| Keyboard | Nos | 500 |
| Mouse | Nos | 300 |
| Pendrive 64GB | Nos | 600 |
| UPS | Nos | 2500 |
Step 3: Opening Transactions
01-04-2025
Owner Invested Capital
- Cash ₹1,00,000
- Bank ₹4,00,000
Total Capital ₹5,00,000
Step 4: Purchase Entries
05-04-2025
Purchased from Dell Distributor
| Item | Qty | Rate |
|---|---|---|
| Keyboard | 100 | 450 |
| Mouse | 150 | 250 |
Credit Purchase
07-04-2025
Purchased from HP Supplier
| Item | Qty | Rate |
|---|---|---|
| Pendrive | 50 | 500 |
| UPS | 20 | 2200 |
Credit Purchase
Step 5: Expenses
08-04-2025
Paid Freight Charges ₹2,000 Cash
10-04-2025
Office Rent Paid ₹10,000 Bank
12-04-2025
Electricity Bill Paid ₹2,500 Cash
Step 6: Sales Entries
15-04-2025
Sold to ABC Computer
| Item | Qty | Rate |
|---|---|---|
| Keyboard | 30 | 600 |
| Mouse | 40 | 400 |
Credit Sale
18-04-2025
Sold to XYZ Infotech
| Item | Qty | Rate |
|---|---|---|
| Pendrive | 20 | 800 |
| UPS | 5 | 3000 |
Credit Sale
20-04-2025
Cash Sale
| Item | Qty | Rate |
|---|---|---|
| Keyboard | 10 | 650 |
| Mouse | 20 | 450 |
Step 7: Receipts from Customers
25-04-2025
Received from ABC Computer ₹20,000 by Bank
27-04-2025
Received from XYZ Infotech ₹25,000 by Bank
Step 8: Payments to Suppliers
28-04-2025
Paid Dell Distributor ₹40,000 by Bank
29-04-2025
Paid HP Supplier ₹30,000 by Bank
Step 9: Additional Expenses
01-05-2025
Salary Paid ₹15,000
03-05-2025
Telephone Bill ₹1,200
05-05-2025
Internet Bill ₹1,500
Step 10: Purchase Return
08-05-2025
Returned to Dell Distributor
- Keyboard 5 Nos
Step 11: Sales Return
10-05-2025
ABC Computer Returned
- Keyboard 2 Nos
Step 12: Bank Transactions
15-05-2025
Cash Deposited into Bank ₹30,000
20-05-2025
Cash Withdrawn from Bank ₹10,000
Step 13: GST Practice (Optional)
Create GST @18%
Purchase
Keyboard Purchase ₹50,000 + GST
Sales
Keyboard Sale ₹70,000 + GST
Input & Output GST Practice करें।
Reports निकालें
सभी एंट्री पूरी होने के बाद:
✅ Day Book
✅ Cash Book
✅ Bank Book
✅ Ledger Accounts
✅ Stock Summary
✅ Outstanding Receivables
✅ Outstanding Payables
✅ Trial Balance
✅ Profit & Loss Account
✅ Balance Sheet
Tally Practice Entries 25 + 25
PURCHASE GST ENTRIES (1–25)
| Pur No | Date | Supplier Name | GSTIN | Product | HSN | Qty | Rate (₹) | Taxable Value (₹) | CGST 9% | SGST 9% | GST Total | Invoice Total (₹) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PUR-001 | 01-04-2026 | HP India Pvt Ltd | 06AABCH1234A1Z5 | HP Laptop i5 | 847130 | 10 | 42,000 | 420,000 | 37,800 | 37,800 | 75,600 | 495,600 |
| PUR-002 | 02-04-2026 | Dell India Pvt Ltd | 06AABCD2345B1Z2 | Dell Monitor 22″ | 852852 | 15 | 7,800 | 117,000 | 10,530 | 10,530 | 21,060 | 138,060 |
| PUR-003 | 03-04-2026 | Logitech India | 06AABCL3456C1Z8 | Wireless Mouse | 847160 | 50 | 520 | 26,000 | 2,340 | 2,340 | 4,680 | 30,680 |
| PUR-004 | 04-04-2026 | Zebronics India | 06AABCZ4567D1Z4 | USB Keyboard | 847160 | 50 | 680 | 34,000 | 3,060 | 3,060 | 6,120 | 40,120 |
| PUR-005 | 05-04-2026 | Kingston Technologies | 06AABCK5678E1Z9 | SSD 512GB | 847170 | 25 | 3,200 | 80,000 | 7,200 | 7,200 | 14,400 | 94,400 |
PART-4 : PURCHASE GST ENTRIES (6–15)
| Pur No | Date | Supplier Name | GSTIN | Product | HSN | Qty | Rate (₹) | Taxable Value (₹) | CGST 9% | SGST 9% | GST Total | Invoice Total (₹) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PUR-006 | 06-04-2026 | Crucial Memory | 06AABCM6789F1Z6 | RAM 8GB DDR4 | 847330 | 30 | 1,850 | 55,500 | 4,995 | 4,995 | 9,990 | 65,490 |
| PUR-007 | 07-04-2026 | Hikvision India | 06AABCH7890G1Z3 | CCTV Camera | 852580 | 20 | 2,850 | 57,000 | 5,130 | 5,130 | 10,260 | 67,260 |
| PUR-008 | 08-04-2026 | CP Plus India | 06AABCC8901H1Z7 | DVR 8 Channel | 852190 | 10 | 6,500 | 65,000 | 5,850 | 5,850 | 11,700 | 76,700 |
| PUR-009 | 09-04-2026 | TP-Link India | 06AABCT9012J1Z1 | WiFi Router | 851762 | 20 | 2,000 | 40,000 | 3,600 | 3,600 | 7,200 | 47,200 |
| PUR-010 | 10-04-2026 | Canon India | 06AABCC0123K1Z8 | Laser Printer | 844332 | 8 | 12,500 | 100,000 | 9,000 | 9,000 | 18,000 | 118,000 |
| PUR-011 | 11-04-2026 | Epson India | 06AABCE1234L1Z4 | Ink Cartridge | 844399 | 40 | 950 | 38,000 | 3,420 | 3,420 | 6,840 | 44,840 |
| PUR-012 | 12-04-2026 | APC India | 06AABCA2345M1Z2 | UPS 600VA | 850440 | 20 | 3,600 | 72,000 | 6,480 | 6,480 | 12,960 | 84,960 |
| PUR-013 | 13-04-2026 | SanDisk India | 06AABCS3456N1Z9 | Pendrive 64GB | 852351 | 100 | 450 | 45,000 | 4,050 | 4,050 | 8,100 | 53,100 |
| PUR-014 | 14-04-2026 | Belkin India | 06AABCB4567P1Z5 | HDMI Cable | 854442 | 100 | 220 | 22,000 | 1,980 | 1,980 | 3,960 | 25,960 |
| PUR-015 | 15-04-2026 | Seagate India | 06AABCS5678Q1Z6 | External HDD 1TB | 847170 | 20 | 4,800 | 96,000 | 8,640 | 8,640 | 17,280 | 113,280 |