Kirana day book: cash and UPI
Sample: Sharma General Store, kirana and wholesale in Jaipur. One week in November 2026.
Cash in drawer should be ₹21,800 tonight
Cash sales, UPI sales, stock, wages and drawings as double entry. The drawer and the bank tally to the rupee.
Cash in drawer₹21,800
Bank₹1,13,100
Cash sales this week₹50,300
UPI sales this week₹76,300
Purchases this week₹51,500
Expenses this week₹5,200
3 Nov 2026
Opening: cash and bank3 Nov
Cash in drawer₹8,000
Bank (UPI)₹50,000
To Owner's capital₹58,000
Cash sales3 Nov
Cash in drawer₹6,200
To Sales₹6,200
UPI sales3 Nov
Bank (UPI)₹8,900
To Sales₹8,900
4 Nov 2026
Cash sales4 Nov
Cash in drawer₹5,800
To Sales₹5,800
UPI sales4 Nov
Bank (UPI)₹9,400
To Sales₹9,400
Stock from wholesaler on credit4 Nov
Purchases₹42,000
To Wholesaler (credit)₹42,000
5 Nov 2026
Cash sales5 Nov
Cash in drawer₹7,100
To Sales₹7,100
UPI sales5 Nov
Bank (UPI)₹10,200
To Sales₹10,200
6 Nov 2026
Cash sales6 Nov
Cash in drawer₹6,400
To Sales₹6,400
UPI sales6 Nov
Bank (UPI)₹9,800
To Sales₹9,800
Paid wholesaler by UPI6 Nov
Wholesaler (credit)₹30,000
To Bank (UPI)₹30,000
7 Nov 2026
Cash sales7 Nov
Cash in drawer₹8,300
To Sales₹8,300
UPI sales7 Nov
Bank (UPI)₹12,600
To Sales₹12,600
Electricity bill by UPI7 Nov
Electricity₹3,200
To Bank (UPI)₹3,200
8 Nov 2026
Cash sales8 Nov
Cash in drawer₹9,100
To Sales₹9,100
UPI sales8 Nov
Bank (UPI)₹14,300
To Sales₹14,300
Helper's weekly wages in cash8 Nov
Helper's wages₹2,000
To Cash in drawer₹2,000
9 Nov 2026
Cash sales9 Nov
Cash in drawer₹7,400
To Sales₹7,400
UPI sales9 Nov
Bank (UPI)₹11,100
To Sales₹11,100
Cash deposited in bank9 Nov
Bank (UPI)₹20,000
To Cash in drawer₹20,000
Owner took cash for home9 Nov
Owner's drawings₹5,000
To Cash in drawer₹5,000
Stock bought for cash9 Nov
Purchases₹9,500
To Cash in drawer₹9,500