Business worksheets

Check one calculation before changing your books. Amounts stay in this browser tab: these worksheets do not save, upload or sync your entries. Use rupees without commas and up to two decimal places. Refreshing clears the worksheet. The examples are fictional and the results are not entries in MB Hisab AI.

MB Hisab AI is managed by MB Developer Apps. For worksheet corrections, contact support@mbhisabai.com with a fictional example only.

Daily cash closing

Expected cash = opening cash + cash sales + old-udhar collections + owner funds added - cash expenses - supplier payments - owner withdrawals - bank deposits. Count each cash movement once. Do not include UPI, new credit sales or a supplier payment already included in expenses.

The starting example produces expected cash of Rs 10,300.00 and a shortage of Rs 300.00. Recount notes and coins, then check payment modes and missing outflows. A matching drawer does not prove UPI is reconciled. Read the cash-closing checklist and separate UPI reconciliation example.

Markup and margin

Gross profit per unit = selling price - cost. Markup divides profit by cost; margin divides it by selling price. Use consistent tax-exclusive figures where tax is recoverable, and include relevant landed costs. This is a unit calculation before rent, wages and other overheads, not net business profit.

Cost Rs 80 and price Rs 100 give profit Rs 20, markup 25% and margin 20%. Change price to Rs 90 to see the discount reduce profit to Rs 10 and margin to 11.11%. Percentages round to two decimal places. A zero denominator is undefined, and selling below cost shows a loss. Read markup versus margin before using a percentage to choose prices.

Customer balance after payment

Closing balance = opening amount due + new credit purchases - verified payments - agreed returns or credits. Enter a payment once after checking its actual receipt. Do not reduce the original sale and also subtract the same payment.

The example leaves Rs 630 due. A later Rs 400 payment leaves Rs 230; it does not clear the account. If the result is negative, check whether the customer has overpaid or a credit was entered twice. Keep that credit visible instead of forcing the result to zero. Read the worked udhar ledger for the dated transaction history.

From a checked result to a record

Use the worksheet to identify a difference, then return to the evidence: receipt, sale, payment reference or physical count. Correct the source record through the app's supported workflow and recheck the total. A worksheet cannot establish who paid, whether a tax treatment is correct or whether a payment settled. Keep separate records for separate businesses and accounts.

For ongoing records, open MB Hisab AI. To report a calculation issue, send the worksheet name and a fictional example to support@mbhisabai.com; do not send private ledgers.