ASSETS =

Transaction
Date
CASH

01/01/14
02/02/14
03/01/14
05/01/14
07/01/14
10/01/14
31/1/14
31/1/14
Totals

Total Assets

LIABILITIES

ADVANCE

FURNITURE INVENTORY DEBTORS

TOTAL

LOAN

CREDITORS

RENT

30

30

OE

30
0
0
0
0
0
0
0
30

Total Ext Liabilities

ES

STOCKHOLDERS' EQUITY
EXPENSES EQUITY
PAYABLE

TOTAL

RETAINED

CAPITAL +

EARNINGS

30

30

30
0
0
0
0
0
0
0
30

Rs 'thousand
Transacti
on Date

06/20/14
02/02/14
03/01/14
05/01/14
07/01/14
10/01/14
31/8/14
31/1/14
31/1/14
Totals

ASSETS =
CASH

12
40
-0.9
4.2
-3
-3
-33
-5.5
0.2
11

ADVANCE

LIABILITIE

Equipment and software

Office Supplies

DEBTORS

TOTAL

LOAN

RENT

27

5
7
0.9

3
3
11
12

38

5.9

50
47
0
4.2
0
0
-33
5.5
0.2
73.9

20

20

LIABILITIES

STOCKHOLDERS' EQUITY

CREDITORS EXPENSES
PAYABLE

EQUITY

TOTAL

RETAINED

CAPITAL + EARNINGS

30
47
4.2

-33
5.5
5.5

0.2
0

30

18.2

50
47
0
4.2
0
0
-33
5.5
0.2
73.7

Income Statement for the month ending 31-01-12

Income
Sales
Other Income
Total Income
Expenditure
Cost of goods sold
Salary
Advertisement
rent
PBDIT
Depreciation
Interest
PBT
Tax
PAT/Disposable profi
Dividend
Balance profit carrie

Balance Sheet as at 31-01-12

Liabilities
Share capital
0
0

Reserves & Surplus

Owner's Equity

Assets
Fixed Assets
Furniture
0

Loan from Bank

0
0
0

Current Liabilities & Provisions

Creditors
Expenses payable
0

Current Assets Loans & A

Inventory
Debtors
Rent Advance
Cash

0
0
0
0

Cash Flow Statement for the month ending 3

Opening cash balance (1-1Cash Flow from operating activities
cash received from customers
cash paid to supplier
cash paid for advance rent
Cash Flow from Investing activities
purchase of furniture
Cash Flow from Financing activities
cash from fresh equity
Bank loan
paid dividend

Closing cash balance (31-01-06)

Income Statement for the month ending 31-01-14

Income
Sales
Other Income
Total Income
Expenditure
Cost of goods sold
Salary
Advertisement
rent

50
0
50
40
2
2
1

Liabilities
Share capital
Reserves & Surplus
Owner's Equity
Loan from Bank

Balance Sheet as at 31-01-14

30
3.8
33.8
20

Current Liabilities & Provisions

Assets
Fixed Assets
Furniture

Current Assets Loans & A

Inventory
Debtors
Rent Advance
Cash

PBDIT
Depreciation
Interest
PBT

45
5
0
0.2
4.8

Tax
PAT/Disposable profi
Dividend
Balance profit carrie

0
4.8
1
3.8

Cash Flow Summary for the period 13-14

Receipts
cash from fresh equity
30
Bank loan
20
cash received from customers
30
80
Payments
cash paid to supplier
-30
cash paid for advance rent
-5
purchase of furniture
-5
paid dividend
-1
-41
Balance of cash closing
39

Creditors
Expenses payable

5.5
0
59.3

Cash Flow Statement for the month ending 3

Opening cash balance (1-1Cash Flow from operating activities
cash received from customers
cash paid to supplier
cash paid for advance rent
Cash Flow from Investing activities
purchase of furniture
Cash Flow from Financing activities
cash from fresh equity
Bank loan
paid dividend
Closing cash balance (31-01-06)

0
30
-30
-5

30
20
-1

s at 31-01-12

urrent Assets Loans & Advances

the month ending 31-01-12

0
0

s at 31-01-14

38

urrent Assets Loans & Advances

5.9
7
12
11 35.9

73.9

the month ending 31-01-14

-5
-5

49
39