This close stays fixed. Later corrections and arrivals are shown as linked adjustments, not changes to the original snapshot.

Work remaining at close: bank charges ₹590 without source evidence and opening-difference reconciliation. This includes pending phone work known to the firm, not a promise that disconnected phones have no more work.

The next-year basis carries the accepted assets, liabilities and equity, with the income and expense result transferred by the linked closing journal. Live dues, advances, retention, stock, assets and cheques keep their source identities. This is not another sale, purchase, receipt or stock movement.