Correction of negative cash???

U can postpone the entries of payment of expenses. Show payment when there is sufficient cash. In your case, July onwards.

The negative cash has come because the propreitor has paid out  of his personnel cash.

So apart from the points mentioned by Nithin, i feel over the three months period we have to show cash receipts recd from proprietor  as i feel that is not reflecting in cash book and because of that you have the major deficit.

how can i introduce cash in proprietorship firm.when there is not prepared personel B/S and dont know how much cash in hand ?