You know the entries. This is the job.
Twelve months as the accounts executive of a GST-registered distributor in Pune. 94 tasks, one set of books, and an entry you get wrong in April that is still wrong in March until you find it.
- Tasks
- 94Tasks
- Months
- 12Months
- Of work
- 35–45hOf work
A course tests what you remember. This tests what you would do.
A course asks
“Which account is debited when you buy stock on credit?”
Vaishali Traders asks
“Procurement has sent this invoice through marked urgent. The warehouse received forty fewer than it bills for. The supplier is on the phone. What do you post, and what do you tell them?”
There is no multiple choice here and no model answer waiting behind a button. You open the documents, work out what is actually wrong, and post the entry. The ledger accepts it, or refuses it and names the rule you broke.
Every task is a piece of work, not a question.
Four steps, repeated 94 times, in a company that never pauses to explain itself.
- 01
It arrives
An email, an invoice, a bank statement, a colleague who needs an answer before lunch. Nothing announces which topic it belongs to, because at work nothing does.
- 02
You investigate
The company’s filing is open to you: purchase orders, goods receipt notes, statements, policies, correspondence. Some of it disagrees with itself, the way real files do.
- 03
You post
Into a double-entry ledger that refuses an entry which does not balance and will not let a control account drift away from its subledger.
- 04
You are marked on the work
Not only the number. Whether you documented it, whether you had approval, and whether you escalated the things that were never yours to decide.
94 tasks, from your first morning to the close.
A representative sample. Every month closes properly before the next one opens, and the year ends on 31 March.
First quarter
April – June11 shown- Week 1
Verify the books you have inherited
Read the payables procedure, agree the opening control totals, and find the two things your predecessor left behind.
- Week 1
Three-way match a supplier invoice
The invoice bills 800 units. The goods receipt note records 760. Decide what to post, and for how much.
- Week 1
Answer a supplier who is chasing payment
They say they are owed ₹5,14,300. So do your books. So what is the complaint actually about?
- Week 2
Raise sales invoices, intra-state and inter-state
One customer in Maharashtra, one in Telangana. The GST treatment is not the same, and the invoice has to show it.
- Week 2
Identify an unallocated receipt
₹2,14,900 arrives in the bank with a reference and no payer name. Until you place it, it is not income.
- Week 3
Reject a defective tax invoice
A Karnataka supplier has charged CGST and SGST on an inter-state supply. Catch it before you claim the credit.
- Week 3
Catch a duplicate
Procurement sends an invoice through for immediate payment. You have seen this one before.
- Week 4
Close the month
Payroll, depreciation, the loan instalment split, an unrecorded liability sitting on a supplier statement, and the bank. Then report it.
- May
Credit a sales return
Revenue, output tax and the receivable all come down together, and the goods go back into stock.
- June
Capital or revenue?
A van, its insurance and its first tank of diesel, all paid on the same day. Only one of the three is an asset.
- June
Age the receivables at the quarter end
Build it from the ledger, tie it back to the control account, and recommend what to do about the oldest debt.
Second quarter
July – September6 shown- July
Settle the quarter’s GST
Six tax accounts, set off head by head in the prescribed order. There is no such thing as one net GST liability — there are three.
- July
Find the payroll nobody booked
June closed showing no salary cost at all. Work out what that did to the month, then correct it in the right period.
- August
Count the stock, then explain the difference
The count sheet does not agree with the ledger. Quantify the shortage yourself and say what caused it.
- August
The petty cash does not agree
Cash, vouchers, one voucher nobody approved, and ₹470 nobody can account for. Not all of it is an expense.
- September
A quarter that comes out in credit
Last quarter you paid cash on all three heads. This quarter you do not, and working out why is the task.
- September
Half year: what did the business actually make?
Revenue, cost of sales and margin against plan — and two losses that are not cost of sales and must not be buried in it.
Third quarter
October – December6 shown- October
Cash from a customer that is not a sale
₹4,50,000 arrives against a Diwali order and nothing has been despatched. Decide what the company now owes.
- October
Stock that is ours and is not in the building
Ex-works, invoiced on the 29th, on a lorry at the month end. Decide which account carries it at the year end.
- November
Two per cent, with money the company does not have
A supplier offers a settlement discount. Taking it means drawing on the overdraft. Show the arithmetic, then decide.
- November
Ship an order against its advance
Invoice the full supply, apply the advance, relieve the stock. Netting the first two is the usual mistake.
- December
The balances nobody has touched since March
Four figures unchanged since the handover. Three are findings and one is perfectly correct. Say which is which.
- December
Nine months, quarter by quarter
A single nine-month figure hides everything. Which quarter was weakest on margin, and what explains it?
Fourth quarter
January – March5 shown- January
The credit the portal will not give you
A supplier has not filed, so ₹76,800 of genuine input credit cannot be claimed. The books are right and the claim is smaller.
- February
Verify the fixed assets, and one of them is gone
A machine scrapped in November is still in the register and still being depreciated. Remove it properly.
- February
The count agrees and the stock is still wrong
Nothing is missing. Something is simply not worth what the books say it is. Those are two different findings.
- March
Three movements across the year end
One needs an entry, one needs nothing, one is already right. The date on the paperwork decides none of them.
- March
The year, to profit before tax
Revenue, margin and profit from the ledger — then explain why what you have just produced is not the final result.
A workplace, not a course player.
A ledger that argues back
Double entry, enforced. The trial balance, the profit and loss and both ageings are computed from what you posted — never pre-filled, never asserted on your behalf.
A company with a past
Vaishali Traders Pvt Ltd, a GST-registered electrical distributor in Pune: fourteen staff, nine suppliers, eight customers across four states, and an opening position that reconciles to the paisa.
The company’s filing
Invoices, purchase orders, goods receipt notes, bank and supplier statements, internal policy and email. Fully searchable, and wrong in the places real filing is wrong.
A spreadsheet in the browser
SUM, SUMIF, SUMIFS, IF, ROUND, VLOOKUP and cross-sheet references. Reconciliations are marked on the formulas you build, not only on the figure you land on.
A calendar that moves
Each month closes before the next one opens, and the quarter-end obligations arrive on the quarter, whether or not the month before was tidy.
Work that waits for you
Close the tab in the middle of a task. The ledger, the open items and the simulated date all come back exactly as you left them.
Marked on how you worked, not only on what you answered.
Every requirement inside a task is scored on its own, so a sound judgement recorded against the wrong period keeps what it earned and loses only what it should.
Accuracy
The figures, the accounts, and the period they belong in.
Documentation
Whether the working you leave behind shows how you reached the number.
Control and escalation
Whether you sought approval, and whether you passed upward the decisions that were never yours.
Help is available on every task, at four levels of increasing directness. Opening one is never blocked and never penalised in your accuracy — it is recorded against an independence score, reported beside it, so you can see how much of the year you did on your own.
Who this is built for, and where it stops.
Built for
- B.Com and M.Com graduates
- You can define accrual, matching and the three-way match. You have never been handed a ledger and asked to make it right.
- CA and CMA students before articleship
- Arrive having already closed twelve months, rather than learning the shape of a close on someone else’s client.
- Accounts assistants
- You process entries competently and have never owned a month end from opening balances to report.
- Anyone starting in accounts shortly
- Make your first twelve months of mistakes somewhere they cost nothing.
Consider something else first
- If you are starting from the beginning
- Day one assumes you can already tell a debit from a credit. Learn the double-entry fundamentals first; this is where you put them to work, and it rewards you far more once they are second nature.
- If you need a software certification
- This teaches the judgement rather than the buttons — the reasoning that stays the same whichever package you end up using. If a named tool such as Tally on your CV is the goal, a vendor course is the right purchase.
- If you need a recognised credential
- Deliberately practical training, not a statutory or professional qualification. It is built to sit beside one: the evidence of work you can show an employer, alongside the letters your institute awards.
What this is, precisely.
All twelve months of FY2026-27, from your first day to the close on 31 March. Each month is complete in itself: you finish it with the books closed and a report to the Finance Manager, and the year finishes with a trial balance, a profit before tax and a handover pack.
It stops where a real close stops. The tax computation goes to the company’s consultant, as it would at a business this size, so you end with a profit before tax and a schedule of what the accounts are still waiting on. Explaining why that is not the final result is one of the things the last task marks you on.
Vaishali Traders Private Limited, and every person, document and figure in the simulation, are fictional. Practical training only — not a qualification, not a statutory authorisation, and not professional or tax advice. GST and withholding treatments are illustrative; verify the current position before relying on any of it for real work.