fra
Aeovwtiu
Iiod balane
Motor yeile DY
Nuchivuen
Dffie fumture Dr
Sales
Sales veus
Rorchaes - Dr
Rvcduuse> Yeluny -or
ede eceiollesval DY
IYude
Reut Rales
Woyes b Salaney DY r
Lsorce
Caslh Dy
Bune - Dy
Bcuk loan
’ Prow the talble (1ediuPIL ABs fomat)
>Assets &lialali (Sume sde
Grors attechiy trio oalevce
’Eror of omwrisio Not eteredo
Wroy ale but sme das
’ Eror of principbe Not follooluy ale rules.
’Errov ef oveynnal entry Wrony MoU
’Complelde Teuersa oe eutvies, DrY velbes suie
wo enOrS Cancel eutio eapr.
Oapt - Stutemet ot ofit slos
Revenve
(5 Sules tewy (xxx)
G Cost ot saes (xxx)
Grocs profit
Oter
ExpewYes (xxx)
X rotit ot eyearXx
X
Onpt - Stuemeut t fivaneal positio
Non - aUrenk ayels
Premise
oftice
Motay ve e
Curve asets
Inveutoy
TYode reeakoes
Totcl csets
Opital KXx*
(xx**)
NDn- aUvewt
Bank loan
Curvent liahilhies
Treee Tayalols
Totol asets cpval to totu latily.
Ptovutig piutples Coutegts
’
>Momey weuymwenk
’ histoc cost
> Reli'sation
Colu
Hakdsiug
2Pudeme
Sobstance oe fovm.
Oupk -) Provision for cereuahie of ne NCA
’ Shraiut liue
’ Redcy balanee
Depreiatiou: CCost -residuc value)
Usetu\ ite ot asels
Provisibrn for deecaion Dn moclkivony
Ralone cld
Balunce cld 6000) 2 Bance b 3000
Jncome stateuet 80to
6000
(apoo 6000
Lncone shvet 3too
12 006
stutemek
2 O
Aceowube
Cost ( ) depretion Nel book ual
20 OD
(bo00)
20 000 (AD00)
20 000C12000
doshq sock.
Onple 12 Tvrecovevaule s doottul delos
Joumal entnes (Exampe
Iyveorole delot ale DY*> Jryocovercle det ac DY
To Samel
’ IncoMe stewe alC
lo irverolde dets
Sawuel ale
Balune e cldo XXX* yeonlsAe delols %***
$
Balance ld B TrYecovase delts xKA
Ivyeovole detole
Samuel XXXX Iycowe statemet a
Asha
Jouwel eutries (Ireoverae delsts recoveved)
’ Ade aleDY
to jrYecoveIle dells reoev
> Sowuel alc Dr
1o irecoubrable debrs eouered
Ara alc
Belene cl Xxx* rrecevero le deots
Trrecoveruble deto Bouk
Sauuel alc
Bolance o Trecooe delis
Rauk
o1027Jmeaveble dets recoveadb3
Samuel XXXX
Asha XXXx
Oapk -13 BRS
Balconce s per. bank Staoweut
(+) unprewpABed reeips
xxxx)
Balance a por ush boolk Ais XXxx
|4 Cotrol acCOUls
Sales ledapr Cowtvol alc
Boukine bld KXXX Sles reyws
Receipks Fmoedit cusbwer
Sales
Chepye) Bank
Refund Imecoerole dets
ut. enyed olConte (Sero)
Balauce
Porehuse ledyer Coubol' alco
Poyeae vetun XXXX
Balance lold
Banls
(ADeODu vereived
X***Rorchsegg-X*X*
Contva ( Setbff) SXx**
Bal ance cldNXX*X Balannecld sol Xxxx
apt -lb vowppole recovdsa
(losiu Cantal
(+)
NeK protit
Cosi apital
Kent, Rates s wsrne Couwvol ale
tiyoanepe)
blavce lblxX*X
Bov poneuts
Cosivy re acoved XXXx Stilemeut ot ILAn)
Stumenk ot atfals (to cakulale cupit)
Assets
Moty vecles
TYde veceNaloles
Bank
rde peybies
Aoved esee
Copitay
Qapt- 1t Jucompleke records: Fter Coustiralnby
Closia ineatoy
Revenue 0 o0020U
stock - $I2 600 deoy
Prcuse- 47 100
CiCsin stak
Crross protrt -208oo
Reveve
Cost of qoads sold SsO
Ohariag
Prhases
stock S 12 6 0
54700
Closiny inventong (co 500)
’ 70 Coo -6oO
Gvoss prohe 20 SO0
y420O
Grross Pro ft R
Margin percenlye
Seliug prce
Mark-p percentage Ovoss protit x LO0
Cost of sales
Inventon lost in fie or teL
Revene & 14 3GO
Opoy stock - 3000
Porcnlses PI6000o
Closiy stek ( before Beft)- ? ?
2 After He toelt losku Stock yalued alt g2io0
and the company oerates a proft manyi ot
261
Revenue 193%0
( Cost ot saley
3000
Rovchuses 1500
18 000
lsiy stock Cs480)
(ost of Sales (4520)
Ooss prott
Civoss
’ 0O- 26 =76- Cost ot Sales
34840
Capt-18 Partues accouwts
Appropitbn ale
Prchit for the yor
XXX(xxxx)
XX*X
Profit aalalole for disfributio
Protit shave
Caweut acLovwt
Openig balance bt
Tut on drawiu Cepitd
Drawmp Salones
Pottshave
Clesiy baloe cl!
raclutin
rotiton Iyade
onreulntion
Profit JradeTaentoy
ierertyalywoled
Pablvetevbl
yeas
es
yelup
new -
cd
ualue
lrde vode
ntede-
yables
Value
new t
-
vlue
new
t> -
Bott
mustquahe old new yalve
yalnewue
side vetue uae
alntes
Chocdull odjuste (a vahio) Bodavce bld
Coveut alc Revq lwottby ou protit
Non- uveut yets Crocuillajuatwe (od vatio)
Coou
Balune cd
(opitul alc
Profitis8
TO alculate vevenue
Recepts
(otioy tTvecorlole delots
lostuy ode veceialoley
OOpei trede vece naloles
To culculae closiuey NBV
Openig NBV
(t)Purhcjes
Pereiabion
Bank eroucillaho Statemot
Balan ce a per bauk Stutemeut
per 9NA
Unpeeued daquey
Coveckion o banc evors
C) Rank carges
( Bauk wterest
2 Receipls fro
Balance s per ccs lboolk a
(Al dewez'y eles) (Al ireyiva Valwes)
Ordioy slare Capitul
Bolcnce bld
Beyce cld gr0 Bauk
Balauce bldsa
Iocueut (Beuke)
Retuived
Balcnce bld
Protit
Lau!
Balance cd
O.6
290.64 S-
290.64 S(1-0-4)
=
24o.64 S-O.4S
29064 S-
SP
29D64 C
prodc its all ou uo oforqin GvOsS
quobePnceto
cosl Totl
ouenead ut
ome depar hiuiguy
() overe depatnewt Macliuly
laloour Direct
Materal Direct
quote to
pvice totl (alcolate
he
Retuived Eviys
4 Retaved enut
t) Prot for e yar.
( Divicevds poid saoygel
(olcolute Ret on capltad eugloyed
ROE = Protit befove jutereststux
Capi tal euloyedig da
Pa.ops -)3
Rwuic DvOdot adueue muyimu pyofit
PYeduet
First
Sellia price per uit - Diedt aeral por
birect laoor peybue
- Tuen Puce the pvoduct rouu higbet
to louwest
33-3
