| COMPANY NAME: | Sugar Manufacturers |
| 01.06.2017 | Capital invested and started business Rs.4,00,000. |
| 01.06.2017 | Purchased 10,000 kgs Sugarcane from Sugarcane Growers at Rs.15 per kg. |
| 01.07.2017 | 8,000 kgs sugarcane used for manufacture of Sugar. |
| 01.07.2017 | Manufacturing Expenses incurred: Labour Charges : Rs.20,000 Power and Water : Rs.4,000 Carriage on Purchases : Rs.3,000 Packing Charges : Rs.3,000 |
| 02.08.2017 | Sold 3,500 kgs at Rs.45 per kg to CKS Stores. |