Accounting & payroll
Double-entry journal (amounts in integer paise — never floats) plus the team payroll snapshot.
Debits₹1,53,495must equal credits
Credits₹1,53,495Ledger balanced ✓
Monthly payroll₹1,49,0004 employees
Journal
| Entry | Date | Description | Accounts | Debit | Credit |
|---|---|---|---|---|---|
| JE-901 | 2026-07-01 | Payment received — ORD-2107 | Bank / Sales | ₹8,900 | ₹8,900 |
| JE-902 | 2026-07-02 | Platform commission (5%) — ORD-2107 | Commission expense / Payable | ₹445 | ₹445 |
| JE-903 | 2026-07-03 | Fabric purchase — Banaras Weaves Co. | Inventory / Accounts payable | ₹60,900 | ₹60,900 |
| JE-904 | 2026-07-04 | Advance to Rafiq Tailoring Works — JOB-501 | Job work advance / Bank | ₹21,000 | ₹21,000 |
| JE-905 | 2026-07-05 | Payment received — ORD-2104 (partial) | Bank / Sales | ₹8,250 | ₹8,250 |
| JE-906 | 2026-07-05 | Payroll — June salaries | Salary expense / Bank | ₹54,000 | ₹54,000 |
Payroll & productivity
| Employee | Role | Salary | Attendance (June) | Pieces completed |
|---|---|---|---|---|
| Sunita Devi | Master pattern maker | ₹45,000 | 24 days | 18 |
| Arjun Verma | Junior designer | ₹32,000 | 25 days | — |
| Fatima Khan | Embroidery lead | ₹38,000 | 22 days | 26 |
| Ravi Kumar | Cutting master | ₹34,000 | 26 days | 41 |