Company Name: Horizon Global Technologies | Financial Year: 2026–2027
| S.No | Date | Transaction Details | Amount (₹) |
|---|---|---|---|
| 1 | 01-Aug-2026 | Started business introducing Cash ₹1,50,000, SBI Bank ₹4,00,000, HDFC Bank ₹3,00,000, and Office Computer ₹50,000. | 9,00,000 |
| 2 | 02-Aug-2026 | Transferred cash from SBI Bank account into HDFC Bank account. | 1,00,000 |
| 3 | 04-Aug-2026 | Purchased office furniture on credit from Woodcraft Furniture Store. | 40,000 |
| 4 | 06-Aug-2026 | Purchased goods on credit from Kiran Wholesalers. | 1,20,000 |
| 5 | 08-Aug-2026 | Sold goods on credit to National Digital Store. | 85,000 |
| 6 | 10-Aug-2026 | Paid Cash for office stationery supplies. | 2,500 |
| 7 | 12-Aug-2026 | Received commission income by Cash. | 6,000 |
| 8 | 14-Aug-2026 | Paid partial amount to Kiran Wholesalers via HDFC Bank Cheque. | 70,000 |
| 9 | 16-Aug-2026 | Received partial amount from National Digital Store directly into SBI Bank. | 50,000 |
| 10 | 18-Aug-2026 | Withdrew cash from SBI Bank for office expense balance. | 20,000 |
| 11 | 20-Aug-2026 | Paid staff salary via SBI Bank Net Banking. | 35,000 |
| 12 | 22-Aug-2026 | Paid building rent in cash to landlord. | 18,000 |
| 13 | 24-Aug-2026 | Received interest on fixed deposit credited into HDFC Bank. | 4,500 |
| 14 | 25-Aug-2026 | Paid internet and telephone charges via HDFC Bank debit card. | 3,200 |
| 15 | 26-Aug-2026 | Deposited cash into SBI Bank. | 15,000 |
| 16 | 27-Aug-2026 | Proprietor withdrew cash from business for personal expenses. | 12,000 |
| 17 | 28-Aug-2026 | Recorded depreciation on Office Computer @ 10%. | 5,000 |
| 18 | 29-Aug-2026 | Wrote off uncollectible bad debts from an old customer Ramesh Traders. | 8,000 |
| 19 | 30-Aug-2026 | Provided for outstanding electricity bill due for August month. | 4,200 |
| 20 | 31-Aug-2026 | Paid full balance owed to Woodcraft Furniture Store via SBI Bank Cheque. | 40,000 |
F4 (Contra): Cash ↔ Bank transfers |
F5 (Payment): All Cash/Bank outgoing payments |
F6 (Receipt): All Cash/Bank incoming receipts
F7 (Journal): Non-cash adjustments & Asset purchases on credit |
F8 (Sales): Goods sold |
F9 (Purchase): Goods bought