Un accounting cash adjustment in books

Income Tax Income from Business or Profession
1

A individual status business person un accounting cash balance rs:4 lacs show
Cash balance in books rs:2 lacs show
Cash balance in trade rs:6 lacs show
Question:un accounting cash balance rs:4 lacs adjustment procedure in books.

2

@Laxmi_Navlani @Divya_Singhvi @Kaushal_Soni @AkashJhaveri can you help?