Ex-01 Name of the Company: Agrani Ltd

Statements of Profit or Loss and Others Comprehensive income

For the year ended 31st December, 2014

Particulars Taka Taka Taka

Sales 1,894,200.00
Less: Cost of Goods Sold
Beginning inventory 201,980.00
Add: Purchase 1,453,980.00
Less: Purchase return (5,520.00) 1,448,460.00
Wages Exp 117,840.00
1,768,280.00
Less: Closing Inventory 240,000.00
Add:Inventory destry by fire 24,000.00 264,000.00
1,504,280.00
Gross Profit 389,920.00
Less : Operating Exp
Salaries Exp 100,000.00
Rate and Tax Exp 5,400.00
Less: Advance (1,080.00) 4,320.00
Bad dabts Exp 7,300.00
Insurance Premium 2,920.00
Add: Accural 920.00 3,840.00
Office Exp 75,340.00
Discount exp 5,820.00
Inventory destry by fire 24,000.00
Less: Claim admitted by Insurance Co (22,500.00) 1,500.00

Depreciation On Building 17,000.00

Depreciation On Furniture 1,400.00
Depreciation On Motor Vehicle 15,000.00
Total Operating Exp 231,520.00
Net Operating Profit 158,400.00
Others Income:
Discount Received 800.00
Net Profit 159,200.00
Others Comprehensive Income -
Total Comprehensive Income 159,200.00
Profit Attributed to:
Divident Payable 60,000.00
Interiam Divident Paid 20,000.00 80,000.00
Transferd to General Reserve 30,000.00
Retained Surpluse 49,200.00
Add: Last year Income 40,080.00
Un-Appropriated Profit 89,280.00

Name of the Company:

Statements of Financial Position
As at 31st December, 2014

Particulars Taka Taka Taka

Assets:
Non-Current Assets
Land and Building 170,000.00
Acc.dep-Land and Building (17,000.00) 153,000.00

Furniture 14,000.00
Acc.dep-Furniture (8,400.00) 5,600.00

Motor Vehicle 150,000.00

Acc.dep-Motor Vechicle (65,000.00) 85,000.00
Total Non-Current Assets 243,600.00

Current Assets
Accounts Receivable 174,480.00
Less: Bad debts exp (9,300.00) 165,180.00
Closing Inventory 240,000.00
Due from Insurance 22,500.00
Advance Rates 1,080.00
Bank Balance 100,240.00
Total Current Assets 529,000.00
Total Assets 772,600.00

Equities and Liabilities

Equities
Authorized Capital (40,000*@Tk.20) 800,000.00

Issued and Paid up Capital 400,000.00

Un-Appropriated Profit 89,280.00
General Reserve 70,000.00
Add: New General Reserve 30,000.00
Total General Reserve 100,000.00
Total Equities 589,280.00

Current Liabilities:
Accounts Payable 122,400.00
Accued Insurance 920.00
Dividend Payable 60,000.00
Total Current Liabilities 183,320.00

Total Equities and Liabilities 772,600.00

Ex-02 Name of the Company: Salman Ltd
Statements of Profit or Loss and Others Comprehensive Income
For the year ended 31st December, 2014
Particulars Taka Taka Taka
Sales 204,000.00
Less: Sales return (2,000.00) 202,000.00
Less: Cost of Goods Sold
Beginning inventory 64,000.00
Add: Purchase 125,000.00
Less: Purchase return (3,000.00)
122,000.00
Less:Inventory destry by fire (4,000.00)
118,000.00
182,000.00
Less: Closing Inventory 55,000.00
Less:Inventory destry by fire (4,000.00) 51,000.00
131,000.00
Gross Profit 71,000.00
Less : Operating Exp
Salaries Exp 6,000.00
Add: Accurued Salary 1,000.00 7,000.00
Printing and Stationery 700.00
Insurance Premium Exp 1,200.00
Less: Prepaid Insurance (300.00) 900.00
Audit Fees 1,400.00
Bad dabts Exp 2,300.00
Less: Allowance for Bad debts (800.00) 1,500.00

Inventory destry by fire 4,000.00

Less: Claim admitted by Insurance Co (2,500.00) 1,500.00
Depreciation On Building 13,200.00
Depreciation On Machinery 8,400.00
Amortization of Preliminery Exp 2,000.00
Total Operating Exp 36,600.00
Net Operating Profit 34,400.00
Non-Operating Income:
Interest Received 1,000.00
Total Profit 35,400.00
Non-Operating Exp:
Interest on Debeture 1,700.00
Add: Unpaid 300.00 2,000.00
Net Profit 33,400.00
Others Comprehensive Income -
Total Comprehensive Income 33,400.00
Profit Attributed to:
Divident Payable 25,000.00
Transferd to General Reserve 5,000.00
Retained Surpluse 3,400.00
Add: Last year Income 14,500.00
Un-Appropriated Profit 17,900.00

Name of the Company: Salman Ltd

Statements of Financial Position
As at 31st December, 2014

Particulars Taka Taka Taka

Assets:
Non-Current Assets
Land and Building 110,000.00
Acc.dep-Land and Building (43,200.00) 66,800.00

Plant and Machinery 70,000.00

Acc.dep-Plant and Machinery (28,400.00) 41,600.00
Total Non-Current Assets 108,400.00
Investment:
Investment 14,000.00
Fictitious Assets:
Preliminary Exp 8,000.00
Less: Amortization (2,000.00) 6,000.00
Current Assets
Accounts Receivable 35,000.00
Closing Inventory 51,000.00
Advance Income Tax 4,000.00
Due from Insurance 2,500.00
Prepaid Insurance 300.00
Bank Balance 23,000.00
Total Current Assets 115,800.00
Total Assets 244,200.00

Equities and Liabilities

Equities
Issued and Paid up Capital 100,000.00
Paid in Capital in excess of per 5,000.00
Un-Appropriated Profit 17,900.00
General Reserve 25,000.00
Add: New General Reserve 5,000.00
Total General Reserve 30,000.00
Total Equities 152,900.00

Non-Current liabilities
Debenture 50,000.00
Total Non-Current liabilities 50,000.00
Current Liabilities:
Accounts Payable 15,000.00
Accued Insurance 300.00
Dividend Payable 25,000.00
Salary Payable 1,000.00
Total Current Liabilities 41,300.00

Total Equities and Liabilities 244,200.00

Ex-03 Name of the Company: Ajita Ltd
Statements of Profit or Loss and Others Comprehensive Income
For the year ended 31st December, 2014
Particulars Taka Taka Taka
Sales 220,000.00
Less: Cost of Goods Sold
Opening Inventory 40,000.00
Add: Purchase 100,000.00
140,000.00
Wages 20,000.00
160,000.00
Less: Closing Inventory (50,000.00)
110,000.00
Gross Profit 110,000.00
Less : Operating Exp
Salaries Exp 10,000.00
Advertising exp 3,000.00
Rates and Taxes 1,500.00
Bad debts Exp 2,000.00
Provision Bad debts 1,250.00 3,250.00
Repairs of Plants 1,000.00
Written off Goodwill 3,000.00
Written off Preliminary Exp 1,000.00
Depreciation On Plant and Machinery 8,000.00
Depreciation On Land and Building 1,400.00
Depreciation On Furniture and Fixture 3,000.00
Total Operating Exp 35,150.00
Net Operating Profit 74,850.00
Non-Operating Income:
Interest on Investment 1,200.00
Transfer fees 500.00
 1,700.00
Total Profit 76,550.00
Non-Operating Exp:
Interest on Debenture 5,000.00
Net Profit 71,550.00
Others Comprehensive Income -
Total Comprehensive Income 71,550.00
Profit Attributed to:
Dividend Payable 8,200.00
Transfer to General Reserve 10,000.00
Retained Surplus 53,350.00
Add: Last year Income 20,000.00
Un-Appropriated Profit 73,350.00

Name of the Company: Ajita Ltd

Statements of Financial Position
As at 31st December, 2014
Particulars Taka Taka Taka
Assets:
Non-Current Assets
Land and Building 70,000.00
Acc.dep-Land and Building (1,400.00)
68,600.00
Plant and Machinery 80,000.00
Acc.dep-Plant and Machinery (8,000.00)
72,000.00
Furniture and Fixture 20,000.00
Acc.dep-Furniture and Fixture (3,000.00)
17,000.00
Total Non-Current Assets 157,600.00
Investment:
12% Investment 10,000.00
Fictitious Assets:
Preliminary Exp 30,000.00
Less: Written off (3,000.00) 27,000.00
Intangible Assets:
Goodwill 5,000.00
Less: Written off (1,000.00) 4,000.00
Current Assets
Accounts Receivable 25,000.00
Less: Provision Bad debts (1,250.00) 23,750.00
Closing Inventory 50,000.00
Interest Receivable 1,200.00
Discount on Debenture 1,000.00
Cash in hand 1,000.00
Cash at Bank 75,000.00
Total Current Assets 151,950.00
Total Assets 350,550.00

Equities and Liabilities

Equities
Authorized Capital (30,000*@Tk.10) 300,000.00
Issued and Paid up Capital 164,000.00
Un-Appropriated Profit 73,350.00
General Reserve 20,000.00
Add: New General Reserve 10,000.00
Total General Reserve 30,000.00
Total Equities 267,350.00
Non-Current Liabilities
Debenture 50,000.00
Total Non-Current liabilities 50,000.00
Current Liabilities:
Accounts Payable 20,000.00
Accrued Interest on Debenture 5,000.00
Dividend Payable 8,200.00
Total Current Liabilities 33,200.00
Total Equities and Liabilities 350,550.00

-
Ex-04 Name of the Company: Cosmopolitan Com.Ltd
Statements of Profit or Loss and Others Comprehensive income
For the year ended 30th June, 2012

Particulars Taka Taka Taka

Sales 620,000.00
Less: Cost of Goods Sold
Opening Inventory 65,000.00
Add: Purchase 330,000.00
Carriage Inwards 5,000.00 335,000.00
400,000.00
Less: Closing Inventory (75,000.00)
325,000.00
Add: Wages Exp 55,000.00
Manufacturing Exp 25,000.00
Depreciation -Plant and Machinery @10% 45,000.00
450,000.00
Gross Profit 170,000.00

Less : Operating Exp

Salaries Exp 50,000.00
General Exp 12,500.00
Less: Prepaid rates (300.00) 12,200.00
Directors fees 6,000.00
Audit fees 1,500.00
Advertising Exp 20,000.00
Depreciation On Land and Building @2% 10,000.00
Bad debts Exp 3,000.00
Total Operating Exp 102,700.00
Net Operating Profit 67,300.00
Financial Cost:
Interest on Loan 500.00
Net Profit before Charge Commission 66,800.00
Managing Director Commission 3,340.00
Net Profit after Charge Commission 63,460.00
Income Tax Provision 25,000.00
Net Profit after Tax 38,460.00
Others Comprehensive Income -
Total Comprehensive Income 38,460.00
Profit Attributed to:
Dividend payable 25,000.00
Retained Profit 13,460.00
Add: Last year Income 75,000.00
Un-Appropriated Profit 88,460.00

Name of the Company: Cosmopolitan Com.Ltd

Statements of Financial Position
As at 30th June, 2012
Particulars Taka Taka Taka

Assets:
Non-Current Assets
Land and Building 410,000.00
Acc.dep-Land and Building (10,000.00) 400,000.00
Plant and Machinery 340,000.00
Acc.dep-Plant and Machinery (45,000.00) 295,000.00
Total Non-Current Assets 695,000.00
Intangible Assets:
Goodwill 15,000.00
Fictitious Assets:
Preliminary Exp 50,000.00
760,000.00
Current Assets
Accounts Receivable 60,000.00
Less: Bad debts exp (3,000.00) 57,000.00
Closing Inventory 75,000.00
Advance Rates 300.00
Bank Balance 55,000.00
Total Current Assets 187,300.00

Total Assets 947,300.00

Equities and Liabilities

Equities
Share Capital 500,000.00
Share Premium 50,000.00
General Reserve 100,000.00
Un-Appropriated Profit 88,460.00
Total Equities 738,460.00
Non-Current liabilities
Bank Loan 100,000.00
Total Non-Current liabilities 100,000.00
Current liabilities
Accounts Payable 55,000.00
Income Tax due 25,000.00
Dividend payable 25,000.00
Commission Payable 3,340.00
Interest Payable 500.00
Total Current liabilities 108,840.00
Total Equities and Liabilities 947,300.00
Ex-05 Name of the Company: Gigabyte Company Ltd
Statements of Profit or Loss and Others Comprehensive income
For the year ended 31st December, 2010

Particulars Taka Taka Taka

Sales 80,000.00
Less: Sales Return (500.00) 79,500.00

Less: Cost of Goods Sold

Opening Inventory 15,500.00
Add: Purchase 40,000.00
Less: Purchase Return (1,200.00)
38,800.00
Less: Destroy by Fire (4,000.00)
34,800.00
50,300.00
Add;Wages 60,000.00
110,300.00
Less: Closing Inventory 99,000.00
Less: Destroy by Fire (4,000.00) 95,000.00
15,300.00
Gross Profit 64,200.00

Less : Operating Exp

Salaries Exp 23,600.00
Depreciation -Plant & Machinery@10% 2,000.00
Depreciation - New Plant & Machinery@1 250.00 2,250.00
Depreciation - Land & Building 1,000.00
Write Off :
Preliminary 250.00
Advertisement 2,800.00
Goodwill 1,000.00
4,050.00
Drawing office Supplies 2,500.00
Compensation for late delivery of Goods 700.00
Rates and Insurance Exp 2,400.00
Abnormal Loss 4,000.00
Bad debts Exp 500.00
Total Operating Exp 41,000.00
Total Operating Profit 23,200.00
Non-Operating Exp
Interest on Debenture 2,500.00
Net Profit 20,700.00
Others Comprehensive Income -
Total Comprehensive Income 20,700.00
Profit Attributed to:
Dividend Payable 5,000.00
Retained Profit 15,700.00
Add: Last year Income 15,500.00
Un-Appropriated profit 31,200.00
Name of the Company: Gigabyte Company Ltd
Statements of Financial Position
As at 31st December, 2010

Particulars Taka Taka Taka

Assets:
Non-Current Assets
Land and Building 10,000.00
Acc.dep-Land and Building (1,000.00) 9,000.00
Plant and Machinery 25,000.00
Acc.dep-plant and Machinery (2,250.00) 22,750.00
Furniture and Fixture 1,200.00
Total Non-Current Assets 32,950.00
Fictitious Assets:
Preliminary Exp 4,750.00
Intangible Assets:
Goodwill 9,000.00
Investment:
Investment 8,000.00
Prepaid Advertisement 2,800.00
Current Assets
Accounts Receivable 5,500.00
Less: Bad debts exp (500.00)
5,000.00
Closing Inventory 95,000.00
Office Supplies in hand 500.00
Bill Receivable 2,000.00
Bank Balance 11,300.00
Total Current Assets 113,800.00
Total Assets 171,300.00

Equities and Liabilities

Equities
Share Capital 50,000.00
Calls In Advance 500.00
Un-Appropriated profit 31,200.00
Total Equities 81,700.00

Non-Current liabilities
Bank Loan 13,000.00
Debenture 50,000.00
 63,000.00
Current liabilities
Accounts Payable 20,500.00
Proposed Dividend 5,000.00
Interest Debenture due 1,100.00
Total Current Liabilities 26,600.00

Total Equities and Liabilities 171,300.00

-
Ex-06 Name of the Company: Allied Company Ltd
Statements of Profit or Loss and Others Comprehensive Income
For the year ended 31st December, 2011

Particulars Taka Taka Taka

Sales 1,231,200.00
Less: Sales return (28,000.00) 1,203,200.00
Less: Cost of Goods Sold
Opening Inventory 190,400.00
Add: Purchase 960,000.00
Less: purchase return (20,000.00) 940,000.00
Carriage Inward 14,800.00
Wages 92,800.00
Add: Due 2,400.00 95,200.00
Depreciation:
On Plant and Machinery 33,120.00
On Loose Tools 5,640.00
1,279,160.00
Less: Closing Inventory (176,800.00)
1,102,360.00
Gross Profit 100,840.00

Less : Operating Exp

Depreciation:
On Motor Vehicle 2,400.00
On Furniture 1,080.00
General exp 17,200.00
Repairs exp 3,440.00
Audit Fees 4,000.00
Advertising exp 10,160.00
Bad debts Exp 4,160.00
Total Operating Expenses 42,440.00
Total Operating Profit 58,400.00
Non-Operating Expenses:
Interest on Debenture 8,400.00
Add: New 12,000.00
20,400.00
Net Profit 38,000.00
Others Comprehensive Income -
Total Comprehensive Income 38,000.00
Profit Attributed to:

Retained Surpluse
Add: Last year Income
Un-Appropriated Profit -

Name of the Company: Allied Company Ltd

Statements of Financial Position
As at 30th June, 2011

Particulars Taka Taka Taka

Ex-07 Name of the Company: Allied Company Ltd
Statements of Profit or Loss and Others Comprehensive income
For the year ended 30th June, 2011

Particulars Taka Taka Taka

Sales 640,000.00
Less: Cost of Goods Sold
Opening Inventory 65,000.00
Add: Purchase 330,000.00
Carriage Inward 25,000.00
Add:
Wages 60,000.00
Factory Overhead 20,000.00
Depreciation on Machinery 45,000.00
545,000.00
Less: Closing Inventory (60,000.00)
485,000.00
Gross Profit 155,000.00

Less : Operating Exp

Salaries Exp 50,000.00
General exp 15,000.00
Directors Fees 13,000.00
Audit Fees 12,000.00
Advertising exp 20,000.00
Less: Capitalize of Advertising exp 10,000.00 10,000.00
Depreciation on Land and Building 8,000.00
Bad debts Exp 500.00
Total Operating Exp 108,500.00
Operating Profit 46,500.00
Non-Operating Expenses:
Interest on Bank Loan 12,000.00
Net Profit before Charge Commission 34,500.00
Commission to Managing Director 1,643
Net Profit 32,857
Others Comprehensive Income -
Total Comprehensive Income 32,857
Profit Attributed to:
Dividend 20,000.00
Income Tax 12,000.00
Retained Surpluses 857
Add: Last year Income 45,000.00
Un-Appropriated profit 45,857

Name of the Company: Allied Company Ltd

Statements of Financial Position
As at 30th June, 2011
Particulars Taka Taka Taka

Assets:
Non-Current Assets:
Land and Building 310,000.00
Acc.dep-Land and Building (8,000.00) 302,000.00
Plant and Machinery 340,000.00
Acc.dep-plant and Machinery (45,000.00) 295,000.00
Total Non-Current Assets 597,000.00

Intangible Assets:
Goodwill 90,000.00
Fictitious Assets:
Preliminary Exp 25,000.00
Deferred Advertisement 10,000.00
722,000.00
Current Assets
Accounts Assets 50,000.00
Accounts Receivable 10,000.00
Less: Bad debts exp (500.00) 9,500.00
Closing Inventory 60,000.00
Bank Balance 25,000.00
Total Current Assets 144,500.00
Total Assets 866,500.00

Equities and Liabilities

Equities
Share Capital 400,000.00
Share Premium 60,000.00
General Reserve 80,000.00
Un-Appropriated profit 45,857
Total Equities 585,857.00

Non-Current liabilities
Bank Loan 200,000.00
Total Non-Current Liabilities 200,000.00
Current liabilities
Accounts Payable 35,000.00
Income Tax Provision 12,000.00
Dividend Payable 20,000.00
Commission due 1,643.00
Loan Interest due 12,000.00
Total Current Liabilities 80,643.00
Total Equity and Liabilities 866,500.00