Patil Constructions

Books

Entry	Document standing	Amount	Supporting record
Receipt · Rajesh Sharma	No GST document	₹5,23,645	Bill 3
Payment · Shree Ganesh Traders	Supplier bill	₹1,84,000	Supplier bill
Payment · Bhosale Steel Suppliers	Supplier bill	₹2,40,000	Supplier bill
Payment · Mohan Tiwari	No GST document	₹75,000	Running bill 2
Site petty cash	No GST document	₹50,000	Bill photos

Incomplete account · Bank charges ₹590 unresolved

Party openings posted before Business cut-over · Opening-difference account remains for reconciliation

Each report carries its selected Business and cut-off. The aggregate onboarding opening and later stage account are separate views, not summed.

Business: Patil Constructions
Scope: All Business sites and head office
Basis: Accepted recognition and posting basis

This account has an incomplete basis: bank charges ₹590 without source evidence and opening-difference reconciliation. A balanced trial balance does not establish complete transactions or correct tax treatment.

Bill 3 receipt: bank credit ₹5,22,500 against recorded ₹5,23,645; ₹1,145 source difference remains. No effective TDS on this receipt.

Trial balance Ledgers Profit and loss Balance sheet Ask accounts about source Assess tax and credit Accounting interchange Prepare return Period close Reconcile earlier party openings at cut-over Owner · export period for a CA Review receipt difference