1 At the time of Advance Shipping Note No Entry

2 At the time of GRN Dr 310901 CWIP Interim GL 1000

Cr 202000 GRIR GL

3 At the time of Invoice Booking Dr 202000 GRIR GL 1000

Cr 201000 Material Creditors - Vendor
Cr 212000 TDS

4 At the time of Payment Dr 201000 Material Creditors - Vendor 900

Cr Bank Bank

5 At the time of TDS Remittance Dr 212000 TDS 100

Cr Bank Bank

6 At the time of CWIP Transfer to AUC Dr 310300 CWIP 1000

(Asset Under Construction) Cr 310901 CWIP Interim GL

7 At the time of Capitalisation Dr 300300 Gross Block 1000

Cr 310300 CWIP

8 Depreciation Flow Dr 780710 Depreciation 10

Cr 302300 Cumulative Depreciation
 AP ASHOK

Dr Expenses 700
1000 Cr GRIR GL 700

Dr GRIR GL 700
900 Dr VAT 300
100 Cr Vendor 950
Cr WHT 5% 50

Dr Vendor 950
900 Cr Bank 950

Dr WHT 5% 50
100 Cr Bank 50

1000

1000

10

Rajesh

GR

Dr Inventory 10000
Cr GR/IR 10000

IR

Dr GR/IR 10000
Cr Vendor 10000
 Payment

Dr Vendor 10000
Cr Bank 10000

Billing
PGI
Dr COGS 10000
Cr Inventory 10000

Invoicing

Dr Customer 10000
Cr Sales 10000

After receiving Funds

Dr Bank 10000
Cr Customer 10000