5 | 5 coupe FS cortciined § | Tye, Fnerdiall nfevmatien oF OF erkow Redd fy | Zacasde Geotonestn eae Seong” fers” | ww vene —Mnaniol Stelerente © oale* Rolonce cheek Paotit ond los account Gash, fous Stotement Past it and lees account | Income Skotemment : The earring, copotity and potential OF A Fvrn ooje selected potetit ond lee Oeccn, ey He pREHTL ond lose accounts he . Royo earfaven, re OL OF dee SE ane Har’ P wenance dusting @ Risa Ot, MEL jPa" | Paptie ord lee occount = presents Ane SUMO O} Seiegue. jx eed” net wcome Cornet SS) Of the Harn Sees ek ee CoEtSn eS POY te the. fm Revenues Oe fog ERAN Ane oped ond Seaices: ane comet the econor®e BJeSOUYCES used ® gang, UPENEA ay eh ao deteymine net potty, the accounting Syptem eacaned dating: he accounting poted agulest a avaying, cera — peried. lleeene oor u operat" mire S entoti RK see aan an A oafsing ent oo : seer ¢ st Mone opensioF <7 5 104 @ndivect tO = itch OF! Gocidento Som expeore® # wg main operons J Se aefie matching OF Ea penses concept) Why end yeucnes Te. Cobed + aad re Je me Aimee 3 “the : os oe ie called the Occounsil 3 , aon ing, pena wen preg [Het tame, hn Me an 2 an Tedicatog of the HAs eee ee . easred . ete excec : : ks gory, peries seme expenses ‘Comet duing thet potiod we Saves operations qe me WnpOrtone, tote eepense® a Se ee a & lees % metoret See ae aS Reenvc end expences? anc ero OS eapenses) — Revere (enpere) sane Financial Seatement. moment Of Moxe ord oboe ame AD preowned mye Franciol Srfegmation of an entenpaee Te COMBneg oy ame otote Y AATOTRS Oboue djesosce Ss and edligation > 4 ao. bfinces erty Aesets > “They ae Nalvatle Economic. chotements 04 xteonting Aepet> % este Hinorcial Gtatemente age * Baborce Sheet Paorte ond les Seco ng Cash Flous Stotement Batonce Sheet: Ralorce cheek we tne most Signeticont Pmerciag Sadiiates the “Financial postion Oa Cenditic, ho betiness Ob Gamtiqg. Aime Specically balance Sheet contains Setosymation 1 tes cones Wetorests in “the Business at aq Parieiestog paint of Aine le communicates “Infexmation albeot OSes, Nabilities og comey's Equity Mesoorceg econed by ray emoedy Hotesje benetiig and ate Ra menetooy, temsje dosisiea os poset? 3, COEME Omrets — Semetimes called Wqpid assets, one pee ISERIES IEE iy pects, pone etneny Held in the Ae of Cea om OMe eM pected te be Converted te Conk Hy oy Oy cinting pened oq tre optmeting Sfle the Sree e Sived aevete , ~TWhey ose held fey penicds | ge then the | ensuing pened: “the inctude torgivie Fined anus Kiued onsets ole \ntergyi Liowilities t Hy ve presente Acbte payable ln “the Fetuve by He lendeys and caediteqs ziowilitics oye OF Arse types: 1 Covert lickilitce s a Leng tows CRwed) Liohilties Owes Equty: 1S the Financial Saoiests qq “the ene The ceon ys! No aesTdoal fn netove, VeSlecting the excess) the S osects oe ts liokilities | The exoney Eau orice s OF Atroent of the “Fords ing, kd by them. Got We changes che te “the stoning So] the tim i Amety dictribotion. Icons oy {eink Steck Componine jeroners axe Cellcd Store holders © Ghome hades! equity ov Fonds box tug att: &) Rta, ee, Shane, Uy qeseves ore Suvploroh Went fying the ¥ ee, tre parece Fronciad orcbysis ‘t Sremegns ora weakness Of athe Sven BY popetly decalton. a oe he: any Jelation ships: petween the Rte] ane bellonce © ee ty, peut ona) Wee Oto Wy Merods rorigental | cqrapanative | ebatement Arabysis 2 Common SZ -Anobys>| Verttital anak aye Taend onalys ty. Rovio > rolyst % \. Hoagontot| comporative| ekaternent Andy + Aradyt> 9 Gunarcial Ghekernents OF AiR Eurene Period y him : a Ageia closeifed O8% * Compenjative Weome. Deere. Shel ~ a Compogetive Rolonce orert Probysic she kelance Shee! are kote! " + end Woome Photerments Ye Compa Sais pana pte ei epee ques ome G waves empojed Osh athe; yous 2. Commen otze -Aralysts | Nettfent reba | eed te oradyge “the Financial posit non ostfon ond, perforant gese | Cempannes Sa tee trdoeiy Om diftexent “einets 1a oF Companies Wau vase - 4 Seana eholements 4H to Bronce be sey Conn he Ceerpaned anid oralyae? Arey he Coe 4 Reve 4o be Cenvented Vite commen ined Jexoterments alee be cHtended teme ¢ ex, peas cutended Fos Ge on . meme toot bTyend onakyst Ve te te ethene ey cine Metredology pane Seqirhest om bose e + loxcessive Yeays arte oy indeve jy Composieds Som Suess Ly Mvertoge te betigetet orchy 4 Retio analysis : : \ GF strane Rorio orally A aeio io defined OF Moemctical exprsuans ond OS the yelation chip betecee, Ho oy mage thing Bin Sinanctad analysis »o sete (S wed ava & perch ort eq evetuoting «the Webegia’ poston eaced 3 S FeFovmang Risen ar Katie onatysts + COURAI) CHP Whe aelatinanip Wbetesee > ewe ACCOUNT ME Pron matrernaticolly: Clow Reation; I+ Lqpidity Ratio 2. Leverage Rovio Aciwity RAH a Acuity us Protitobr lity Rate \ Uguidtag Ratio: fimo ability 4° meet Covert hligation, Gonent sjetios Covent assets | = went (abilities \nwerrt « wes — lnvertesies coment Nabilites Cosh yatio Cost + Mayretotle Secovittes cowent Wabilities: . WRG) Gwen lienterg \nteyat Meosuve cs ans \ Aeroge deily tperating spenses Ret coving capital | “4 2 Mek wating capital | sexo _ Nee ancets a Levenage Ratio: Propeatien dest ant eg yh Fond vine atects’ Pett mptio. THEN dees C10) Coptvat employedey Batic > Notel dept Ret coh gered Vokilities djatios Totol Wiahilities ees Acsets borg town dese sjatio Leng tom exrt Net wostth Irqeee COVenage FEtio: EBT cy ERITDA Vnteqest Acewity attos: Tome EFFicieney IO CRiligimg HS oosete lnvertouy FO EY Come gy goods Sct d Average inventory Wentary Wroiding fevied = abo | Weertavy tea [pits Loginey | Deters [Protieetaltag MAKES? Overt Peformance ANd effectivencas the Bayon Hots PROFit sjatio + Crome prOHt eoles Net protie ajatio = Net pvotit soles Operoting PSHE sotio = Eert | | ao | Pat “jotel Agsets Ror of Assets = Se PAT Ee@it Roe | Rema = a Copitel emeeyed Net woo(th Rocein conic, People Pade Financtal Maxker: IE to Oo magket + cus tyereAction cou \ Gecosfiti ond deajivatives at | St. Anancial ahties on Types OF Financial Mastkets: It Money Meaiket 2+ Capitol Masiket Money Maree : eis 8 manwer Seating Yo Secwgities SF] Shoat tom Fonds cohese moutwatl mmotesity 16 URS fe Yycay Poidipants: RBI, Bbenke, “Hnoncial Inettetions and tran, Componies, PFI, STC) The Instwments: Shoat toy debt Inctyoments Such, ay T-bills Paerfissey notes, fails g exchenge, Commexial papes ond ceeficare ct — deposte. Me Avensections Requige age Sums of money ond axe Quite expensive: The Secuaitres hes reitimom sttsk Gecaise of ne) cheyty Begation gq, he Tesse3s mestly eaje the, agencies g # hose nem ant: A WHe Expected actos te lece,ine wostc mele fe the he Liquidity Adjustment fh Whe Econ 4 awe cemmestionn banks axe closely meguleted to prisvent eemiene® 4 Nquidt ty Gites ments Coiled mene} markets to divided into Mived Sactoy one wn cagentect Secroy ih tivitie e id deaated by 5 loney PRY quote | activites Coumtied on 4 \ athe | peeesive Bank of \sdia ee?Financial Moyet: If is a manket fn chic people Arjade, at loo Wonsaction coy, Financial Seusfties and desfivetives Types > Financial Meokets + I Meney, Mosket 2. Capitol Mosnet Capital Moaket: We to monet dealing in Seesafities 0} medion ond fe, q tam fonds hese moteity ie mase then © Yeo Ix Financial Fnotitctions, Stock Backes) Metcal fonds, Compoyate enti, lewesters and omdinany aietoil Sevestoss foveign SX Eqpity Shaye) Preference Sheqes debentoges, Bends et« & DO nek YequNe @ hege Ainarcial eotiay) “he valse of Ortits of ceaities oy lors ery Re te!00 ond Se a 50 oy PRaimom — tracing le Hayes TS KEPE Small oS oy loo Urfits: Le THese — Secarnitic> bas Righey sis because a the long duyetoy ard Sometimes the — fsscing Companies “tail to pevtevm os pe he projection Shotsn desting Tee: # Ath rox, long doratton cena oye Ahvesgh dividend On bones Shayes- —a Mobiligotion OF Savings oF LON dd petting Copital te coon cep them tom vtequlotogs mee KEEP , ie ow |, \rerirotions OE m~eqloted hy io Awided nto tH aeqmants ¢olled Jp me COptted cmentek oe a whe a Palen ory reek Pea Secordomy Moret . ve ulated 4 2, Capitol mmankets © RAaiies commie o wee | OCARA rAiad 5 Exchange Board | Soe BI ( Gecosiet © by -| | Memuse Capital : . Sty ond | Nenume capteal te a foqm of paivate city 2 Spy Ke Comp anf, Jof Atnencing that Bmrestogs preide tO Skoxtup PONFe, \ jeccth «= potential. | Anat age believed to hove sary an opt Nemtosje capitol “Reorcing Ye Fording — pterled tO Compan. Ord ewveptiencogs: It Can be panided of AMisteyent AR J4nerq evelotion , Attnough HOF ken Sevel ee easly ond seeg | Joona Fonding: “the stages OF NIC ‘investment ones 1b Pace Seed: “WH fe the conlieste stage 4 fatinecs detevement susjen, Pek oenseie iy te Aesin ony Tdlcai ty, la tems Corcxese bosiress Plan: Q: Seed Fording ¢ Mhin WS “Khe point cheje a new basehhey Seeks +o loonch Ws AWSb prodkct: Sime aAnene is no eres Beame yet, he Compony Sl need Ves to -fond all g He opesptions: 3. Beaty Stage fending: Once @ businers has developed a product , Xe esl) eed acttitional Capital 4o > = | prodction and Sales Before WW Can betome celt foncting: —Gates (EN Ae ee Se SS onding Aypicerty denoted. toGjomentaily of Seaves A, SACS novnds eee je Steps fox the paexess oj Ve Financing : \. Beal csifnation: These rey be Nettie Sentes 3 originiote BR dees ene Se Gece SS Feet a Scaeerting Pre brSnasy Serctiry ey OM projects en the bovis, 5 certain bypod Citeia adech os Aechnolest oy Proka be: ' tion A dctatled crete. 3 Eratvatio tion 9 PsIeposel tates place trace vecond the NMepvencu |, mositet potential | secraclogicod feauitlity CEC: fe ndesttaken: iy Deal Neaptiation: This [© eiee eects oe ede Sretod neoNt , “Form Mo eee ol Yrebde OF 5 Baie S| tre “Wyesemene oe the VE associates himself wit 5. Posy Investment Activity? “the eel + mosttn e Collaka yo Fos in a SS. lrrhrcelL SCL | an S Abe Pe ee ee io erating a5 par the stage Gr ve Finarcing is * ei lecigaer fe. Beets dhe. _inxesimenk 88-05, te, make @ sate to svjeaticn Prone | minimige _ lessesMWegp Finonce + of vou, small leans te Micao Sinonce, defers tO Ame Gmonting motling! the Rovous ty Sth the dis | © axing) je wpoyed ond axrengren thei Ampyovatisred eonceas; 3 ~ . te trot Lagtal 40 eecerne Set Reasiness ly toons oye Qven ag wopiredit ae Often dven fo people che ‘ sosace Gg ne. may loo catatoat, Great Heteay oy Heo 4 . Pay ia + MPS epaae fa @ remeey a fey ond Shapes Fr Medio: I> Joint Lorlity groups > Sek Melp qroips H> We Swameen Bark Model > Romal coopejatives Jk Role Wooinence Wnetitotions ig Gevelogpment = > Women Enpatseynent Fy RoAa\ evelopment b> Financing the ontinanced tah 5 tailing 46 delve, Long - topn tenets: > Lok qq evidence) Avanstoamotve ef Recs, | MEchinance Si BWerage bores L b> Singers -ePOYMENE echedvle Sf fered ay mast wrRlons Gacty “wdkion oe ye fee ANE aE Bones SE Oe to ute, Ave loans on eNenstremts Ae GSN) take | Sere 4 | me te Fu vealed2 got NOP Aayoopet | ce ee ee ee — ' | peaple adhe eee reqang to nda “mye te eae conaton’ ; to eg WEY Welle to eile eedol copsel ameng “he POA? espero ppoene “qenenal Sense aplawa to SNE + ‘ad ny DQ heter ol oats Lock | sectostosy Le fooy Apr out ere ee capaditey EASING Lg PENA CIGAR? = eee Ly caytern op reenter Po ae ee a eprerien Bee teres, coopencty® bork Sagat 7 OPES dees ong O45 Gevete nets tO eaoided seg aweitigd oseyitlcs 3 Ly ye deter YET ot. ‘ > Taaining, proqvemnes Bc Be Pe Gtvaglttey Are GTN gar" loons , Hr Paice — geedet odegation Atateing oe > Asecpe ness once coverageA comgory Yo feced edith tne prociem Of ‘ } =, E see | macy extbstve Prcjeds: Paget A mete «expences oF RE BEEBE PET MM ey | Re igo, em ard COU MUnming — EHPENse® jana ond MEH AC Co | On we rey tard, Proje B GAN cose Re HD aS v " machines Have porsing expenses Of Bs. 20,000 FEN YEO Bothy the mi Gopt yan Whe» Paget A hee a Re uoee ralvage valve and Raye B has FS (W900 Salvage valve Whe company’s tO% ate erugn Aesome depre ana Wes a Wel meqpined mate a] meter’ AY Preciay, Naloes antes toe OF salvage on cavaicgt ne ond ro Vi projec Grad be oxcepied”? " we ‘or nk * the oth 4 x ejece CB-A Wet ashy traloy eA AWde. Reise, - Re: tone \ \resemental depreciation (=A i \ Are. 59,900 i Rs 26]. } 8 Nee cosh Manos CAnnuat) (BA) ance (Acom Sevings) (1-1) + 1 (DEF + sare aeyowe ) (\> t * O5 (hom 404 3025 B10\625 buckcea Jnojernentol Seeing sAlvegs Velbe + Re lucng © RS UOOG | = Rs. l\e00}- Net pycsent Vatee (8-4) RON = SOHSS + IHEIS K SAG 4 IOS * OUKLS REY FEN Sus] yore foge Pee Valves ek bath pciedts ome SEO Otte BYeons Lyrene Foye » EMME hARerenttol Savage Nee 5 a gin. No tox oy aN % ~— osEMed Re centidering te Tneedece @ nes eH hich A Commetic. Compo, ef OHH 6 estekeys ond Surrey: The monofectering equipment est wo i Ve pee Boje: The cape Hae gg He eapipmens We wysore: Fe toe RE: BEV Bo HMONG) a salir, ek Reta each PACK are HON iN single stondond, Ae te estimated thot Vostotl, Rs: USoNO FX ed mrual Sted Cont i Roe ont OF gerqacs Ord atecated enetecs rey 0, ocated as y depreciation >|Rived Cosas’ 3 fe ee ) eduiy Allototed — NEAREads CR apcoal- retest censracqol™ Sarevelore fox the projet OPO a ve framed cdhethey ool nek apectte to TH, ond they 4 . koken ne pager to Sen be: “he enroel Fy ton Cenk Fes contd mee Tories Coating pte - Sontonte cout) — Fired cove) (1-4, pete) + Depyeciotton + [hee gce C26) - 4 2Q56e] (1 0'U5) + FOSS 1180,500% 055 4 JOSCO = = Ro 69,900 NON = = BeOCCD t (HATH * PYF Ao 2.8, ~ BeERKSO + [bASSO KUAEE Rs: a9, 592|- \RR fom the prsjece iS OS2 PEK Cane Ble eine in tows NPV = © is Calutoted eelote « Neus [f@ U2-6) - aireces) Cousy a3 SEE] CU | 1S ~ Heo 7 oO [ea arojccoy RO55 4 Aoeo0 | *4aGe = Boson | = We S94UQ_ - WIMAboR 4 SA, Vo : ~ 5.60, 06g oO| ie Bquu @& \ BSA BUS [er emcees] point i S&S aelpeke achieved en *HEY oe pace ever Pe ea Aae commitwe A Ram Wes cal berks Mos oye a wre ming, capttal i AOds ke Yoo catinote we the Acllasing Sales 0 Come gy gente seid @ Lose prone C1-2)-@ Admintgtwative expenses “4 Ealing eupenses 5 Paotic locfexe tay [3-Cudsy]-6 Vox povitin | Protie atta tan (6-3) “we case OY goats sd | Matotials used | [eges gota, mig expenses Depreciation Loses Stock oO finished gomts Cred: proce nor Yee Sad) | Gove of goede sad sjeqpested Hy meqpremets c] he a Haque te vm POSS’ = x stinance HOT O Comng, opplied 45] Eaogting Capital the bane FO PYE POAT OF china, Fivens Yoo may eda account for Saigenctes: Whe fed PORE and less acount : + 2,204,000 16S) \908 604 A180 Us 800 13a 100 Ba1 000 + \®3, 000 314,600, Coogs) 16 Caledated as totlocos + 8,93, 200 + G68,450 : RSuso 1, 819, oD V3, 900 1,639,160given above Aclote omh Ky te the geads frat hove end cok tO CORR IN= PHOgEES) Geode, equal to prodocion Clo toms og] physical enti), ATE oy he yros's ol en overage aaa : eos? is omega | menaming ae) roctelal teot only Lot qe eupentes: The Firm her palicgy a, Keeping > months conenmption makaiol Wn Stack: pr ewpenree AE paid one month fp angen: supeliys | A ie soles a worstet gvond One ae | nt wk coy Oe months Credits Tot. i Seu ei eeroeitiie aot poe to be PHS advorce in quently income an lay fovtaterants’ | ea Foventoies |p lrvewrnen LL Qmonths Ww9, soo" SO |. sow momstel (sa, 800 2) *> : crmiclie > *> 2s esogk 1° —proga ss Ist 9 Cop aajpsied = COP RUST: 2 (BAB, A004 UOT G G6B,48O) XT: 14a, GUS! 08 = UyOb/SCO MIST 3 Finished goods: given \WQaqeo~ mon cas deprecation = VB1A0B~ Wor} G 2H ,USO 1 BG 155: OO i 4 @ S00° OO iB \nvestmment iN debtors a mcnthS: Ceqedit Sole Closed [12 *2 Bo] Oe Oy sates [12] ¥2 = 804 C1G3%,100~ 251,450 + 2,23, 293-35 | \uaqecos 139,100) 2 [12 Je. Cosh balence | D> Wterienent Ta Cawent onsets CATBICD ou, ATS 33 E> Gavent Vabilines » defesed payments: A. Coeditoys = 14a menths Cencreses [12 ) *AYs = (898 seol2u)xs W2, 350-09 a Sclated woges q othe, Monsfoctutng , Setting & administrotion expenses 4 | | one rent | (ese at+ Wa, scor 139,160 [12 ) x1 AS80013 | | | | €. Total Gavene llabitities Wa surg Nek teexking Copitel w-F) Bia, 619.44