A question to be read?

 if x is maintaining books on cash basis ask for purchases break up & then cross verify whether all purchases accounted during the year are paid with in the year with the help of his bank book & cash payments if any from cash book, then the purchases for which no payment has been made during the year can be caught easily 

you can compare the purchase register with bank payment. as purchase is aboue 20000(i e30000) then it should be paid in cheque...you can find it easily

according to cash basis How can he enter purchase in the month of march if paid in june. check receipt issued by the other party. payment date will be mentioned there. cross check the purchase along with receipt issued by creditors.

You can check the bank book or cash book to trace the entry.

agree

First of all he he is following cash basis he cannot book the purchases in March. He he do so then u can check the cash book and  purchase register and try to map the credit for purchaseand payment made against the purchase. Difference will be the excess purchase book in march