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10

Capital At the end

125600+24750+24980-90000
85330

-capital at begin
-Fresh Capi
+drawings
Profit

50000
15000
10000
30330

11

cap
Crs

Opening B/s
Liab
cash
55600 Stk
14400 W.E
Fur
Drs
70000

Assets
8000
10000
40000
3000
9000
70000

Drs
OB
salesbf

Crs
9000
34400 discount
cash
CB
43400

1400
30000
12000
43400

discount
to cash
CB

PL
OS
Purchases
credit
cash

10000 Sales
cash
14100 credit
14000 CS

cartage
dis
S.exp
depn
profit

2000 dis
1400
6000
4000
40600

quick chek
closing cap
drawings
opeomg ca[

88200
-8000
55600

profit

40600

40000
34400
16000

capital
drawings
Crs
PL

1700 OB
20000 pur
6800
28500
Closing BS
Liab
55600
-8000
6800
40600

1700
95000

Drs
cash
Stk
W.E
Fur

14400
14100
28500

Assets
12000
28000
16000
36000
3000
95000

12

cap
Crs

Opening B/s
Liab
cash
29100 Stk
5800 mach
Fur
Drs
Invest
34900

Assets
2800
3900
7500
1200
14500
5000
34900

Drs
OB
salesbf

Crs
14500
51100 discount
cash
CB
65600

48000
17600
65600

discount
to cash
CB

PL
OS
Purchases
credit
cash
cartage
dis
salaries
depn
depn
gen exp
RBDD
rent &tax
profit

quick chek
closing cap
drawings
opeomg ca[
add cap
profit

3900 Sales
cash
37100 credit
12000 CS
dis
int
6500
750
120
2500
800
1500
2830
68000

34330
-3600
29100
6000
2830

11000
51100
5700

200

capital
capittal+
drawings
Crs
PL
RBDD

OB
35000 pur
7900
42900
Closing BS
Liab
29100
6000
-3600
7900
2830
800
43030

68000

Drs
machi
cash
Stk
Fur
Invest

5800
37100
42900

Assets
17600
6750
6900
5700
1080
5000
43030

13
Opening B/s
Liab
cash
cap
169000 Stk
Crs
53500 mach
Fur
Drs
Invest
222500
Drs
OB
102500
salesbf
325000 discount
cash
CB
PL
OS
50000 Sales
Purchases
272500 cash
credit
credit
cash
CS
GP
65000
depn
1000 GP
depn
int
Loss on sale
750
gen exp
49250
RBDD
rent &tax
profit
14000
14 PL
OS
Pur
GP
Exp
dep
NP

Cas
CB
CFS

300000 Sales
1520000 CS
636000
212000 GP
50000
374000
Crs
OB
1550000 Pur
110000
Cash Profit
Stk increase
Drs increase
Crs decrease
FA purc
OB Cash

424000
-36000
-50000
-30000

Assets
62500
50000
7500

rec
drs
cap
sale of fa

102500

Cash and Bank


62500 pay
340000 Mach pur
5000 crs
1750 exp
draw

222500

409250

5000
280000
49250
25000
50000
409250

Crs

340000
87500

discount
to cash
CB

325000

62500
65000

capital
capittal+
drawings
Crs
PL

OB
280000 pur
46000
Closing BS
Liab
169000
5000
-25000
46000
14000
209000

Drs
machi
cash
Stk

53500
272500

Assets
87500
9000
50000
62500

209000
quick chek
closing cap
163000
drawings
-25000
opeomg ca[
169000
add cap
5000
profit
14000
BS
2120000
Capital
1,000,000 Fixed Assets 450000
336000
Creditors
110000 Stock
336000
P&L A/c
60000 Debots
200000
636000
Profit
374000 Cash & Bank 558,000
1,544,000
1,544,000
Cash
Drs
OB
140000 Ob
150000 cash
2070000 rec
1520000 sal 2120000 cb
200000 paid
mac
exp
cl bal

308000
-100000
350000

558000

350000
2070000
1550000
100000
212000
558000

15

cap
Crs
OS exp

Opening B/s
Liab
cash
535400 Stk
315400 mach
12000 Fur
Drs
Invest
862800

Drs
330600 Ret
1344200 discount
cash
CB
1674800
PL
OS
160800 Sales
Purchases
-8000 cash
credit
1160000 credit
cash
20600 CS
OB
salesbf

cartage
dis
salaries
depn
dis
gen exp
RBDD
rent &tax
profit

dis
int

Assets
139200
160800
232200
330600
862800
Crs
29000
38400
1250000
357400
1674800

92000
1315200
222400
14000

returns
to cash
Dis
CB

capital
capittal+
drawings
Crs
PL
OS exp

55000
38400
186000

30800
1643600

8000
1205400
14000
248000
1475400
Closing BS
Liab
535400
170000
-8600
248000
30800
6600

OB
pur

315400
1160000

1475400

Drs
machi
cash
Stk

Assets
357400
240800
161600
222400

Fur
Invest

982200

982200

Exp os
cash
CB

OB
191400 exp
6600

12000
186000

1643600

Cash and Bank


OB
59200
80000 pur
drs
1250000 Mach pur
cap
170000 crs
sale of fa
exp
cash sales
92000
draw
Dep
184800
100000 Dep
CB
336000 1600000

20600

191400
100000
24000
336000

quick chek
closing cap 727600
63600 drawings
-8600
1205400 opeomg ca[ 535400
add cap
170000
8600 profit
30800
184800
137600
1600000 fa
OB
232200
Pur
63600 depn
CB

55000
240800

16
Op Bs
Liab
Crs
cap

Asset
600 cash
12900 Drs

Cash summary
Recp
OB
Sale
crops
cattle
wood
cowdung
Drs
Grant

1000
500

59100
12500
3000
5000
12000
10000
103100

Pay
crs
wages
seeds
Power
Revenue
Tools
Drawi
CB

17

OS
Op Bs
Drs
Crs
65000 Build
Loan
45000 Equip
cap
545500 Furn
cash
Cash Summary
oB
60000 equi[
drs
380000 Loan
sale
15000 crs
cash sle
50000 exp
drw
cash pur
cb
505000

1500
12000

600
65000
3000
5000
2000
2500
10000
15000
88100
103100

145000
35500
150000
240000
25000
60000
52000
10000
250000
40000
30000
65000
58000
505000

Close Bs
Liab
cap
Family effoert
Self consump
Drawi
loss
Grat
crs

12900
60000
-30000
-10000
-7400

Asset
Tools
Drs
cash
25500
10000
2000
37500

Income summary
Exp
Income
wages
65000 Sale
seeds
3000 crops
Power
5000 cattle
Revenue
2000 wood
Seeds-credit
2000 cowdung
Family effort
60000 credut
agr consump
40000 Self consump
agr consump
Loss
177000
quick chek
closing cap
25500
drawings
-40000
opeomg ca[
12900
add cap
60000
profit
-7400
Cl Bs
Cash
crs
70200 Build
Loan
35000 Equip
OS exp
3000 Furn
cap
545500 Drs
draw
-30000 Stk
PL
21200
644900
Income summary
os
145000 sales
Purc-cash
65000 cash
Purc-cred
260000 Cs
GP
100000
disc
5500 GP
depn
30100 disc
exp
43000
loss
5000
profit
21200

2500
20000
15000

37500

59100
12500
3000
5000
20000
30000
40000
7400
177000

58000
147000
247400
22500
100000
70000
644900
450000
50000
70000
100000
4800

104800

169600

18 Cash Summary
Cash
bank
OB
28000
38000
Drs
460000
cash sales
120000
Sal
dep
80000 off exp
draw
crs
rent
dep
CB
148000
578000
Income Summary
Exp
Income
OS
280000 sales
600000
Pur
364000 cs
160000
Sal
24000
off exp
14400
rent
16000
depn
4000
cash loss
23600
Np
34000
760000
760000
19 Cash Summary
Cash
bank
OB
8000
16500
Drs
700000
cash sales
240000
dep
cap
5000

248000
Income Summary
OS
33000
Pur
720000
GP
240000
trave
18000
off exp
157500
repairs
3500
depn
27000
cash loss
1500
Np
32500
240000

pur
mach
off exp
draw
crs
repairs
trav
CB

960000
33000
240000

240000

bank

24000
14400
6000
300000
16000
80000
23600
148000

262000
578000

Liab
Cl Bs
crs
Drw
Cap
NP

Cash

721500
Income
sales
cs
GP

Cash

Furn
146000 Stk
-6000 drs
404000 bank
34000
578000

Asset
36000
160000
120000
262000
578000

bank

50000
145000
30000

60000
5000
659166.6667

3500
18000
1500 -2666.66667
248000
721500
Cl Bs
Liab
OD
2666.666667
Furn loss
-20000
crs
55833.33333
Drw
-30000
Cap
252500
add cap
5000
Os exp
7500
NP
32500
306000

Asset
mach
Stk
drs
bank

153000
33000
120000

306000