| May 1 | Amitabh started business with cash | ₹ 80,000 |
| May 2 | Purchased furniture from Modern Furnishes for cash | ₹ 10,000 |
| May 5 | Deposited in bank | ₹ 30,000 |
| May 6 | Purcahsed goods for cash | ₹ 5,000 |
| May 8 | Purchased goods on credit from Hari | ₹ 4,500 |
| May 10 | Purchased goods for cash | ₹ 3,000 |
| May 12 | Purchased goods from Ajay | ₹ 4,000 |
| May 14 | Sold goods for cash | ₹ 7,000 |
| May 15 | Sold goods to Karim | ₹ 6,500 |
| May 16 | Sold goods to Ganesh for cash | ₹ 5,000 |
| May 19 | withdrew from bank for office use | ₹ 5,000 |
| May 20 | Karim paid on account | ₹ 5,000 |
| May 29 | Paid rent for residence | ₹ 6,000 |
| May 30 | Purchased a cycle for his son | ₹ 3,000 |
| May 30 | Paid to Ajay in settlement of his account | ₹ 3,800 |
