1.assess purchases of assests(land,apartment,flat,others) shown in balance sheet for fixed assest block or adjustment of capital account.
2.assess rs:30 lacs cash on hand balance low in books reason for new construction strated.how to adjustment producure Rs:30 lacs in accounting books.
Your question is not clear…It appears that Cash in hand is less due to new construction started. But you asked how to adjust 30 lakhs in accounting books. But why we need to adjust these 30 lakhs we have used these 30 lakh in various expenses related to construction….Pick up your expense register and make all necessary entries in your books of accounts.
cement for new cons. A/c Dr.
Steel for new cons A/c Dr.
labor exp. for new cons A/c Dr.
To cash / bank
Capital Work in progress A/c dr.
To cement for new cons.
To steel for new cons
to Labor for new cons.
Then on completion of construction…
Building a/c Dr.
To capital work in progress.
But if your question is about mismatch of cash balance…then you need to check each and every entry to find to difference and is cash is lost then after due approval…it can be booked..in theft or cash lost account.