Ledger Transactions:
1. Cash Sales: Debit Cash account and credit Sales account.
2. Purchases: Debit Purchases account and credit Cash or Accounts payable account.
3. Salary Payment: Debit Salaries account and credit Cash account.
4. Rent Payment: Debit Rent account and credit Cash account.
5. Interest Received: Debit Cash account and credit Interest Income account.
6. Loan Repayment: Debit Loan account and credit Cash account.
7. Depreciation: Debit Depreciation Expense account and credit Accumulated Depreciation account.
8. Bad Debts: Debit Bad Debts Expense account and credit Accounts Receivable account.
9. Stock Purchase: Debit Stock account and credit Cash or Accounts payable account.
10. Discount Allowed: Debit Discount Allowed account and credit Sales account.

Journal Transactions:
1. Interest Accrued: Debit Interest Expense account and credit Interest Payable account.
2. Prepaid Insurance: Debit Insurance Expense account and credit Prepaid Insurance account.
3. Depreciation Adjustment: Debit Depreciation Expense account and credit Depreciation Accumulated account.
4. Accrued Wages: Debit Wages Expense account and credit Wages Payable account.
5. Write-off of Bad Debt: Debit Bad Debts Expense account and credit Accounts Receivable account.

Trial Balance:
A trial balance is a statement that lists all the ledger accounts and their balances to ensure that the total debits equal the total credits. It is used to identify any errors in the accounting records.

Profit and Loss Account:
The profit and loss account shows the revenue earned and expenses incurred by a business during a particular period. It is used to calculate the net profit or loss for the period.

Balance Sheet:
The balance sheet shows the financial position of a business at a particular point in time. It lists the assets, liabilities, and owner's equity of the business.

GST:
Goods and Services Tax (GST) is a tax levied on the supply of goods and services in India. It is a destination-based tax, which means that it is levied at the point of consumption.

GST Transactions:
1. GST on Sales: Debit Cash account and credit Sales account and GST Payable account.
2. GST on Purchases: Debit Purchases account and GST Input credit account and credit Cash or Accounts payable account.
3. GST Payment: Debit GST Payable account and credit Cash account.

20 transaction of general laser trial balance profit and loss account and balance sheet including GST and BRS