Académique Documents
Professionnel Documents
Culture Documents
Accounts Receivable
Inventory
Current Assets
Net Plant and Equip
Total Assets
Accounts Payable
Notes Payable, Bank
Accrued Taxes
LT Debt - current portion
Current Liabilities
LT Debt
SH equity
Total Liabilities and Equity
31-Dec-93 Jan
Feb
Mar
Apr
May
200
878
1526
1253
1054
915
2905
1060
260
300
300
280
586
586
586
586
586
586
3691
2524
2372
2139
1940
1781
1176
1176
1176
1176
1176
1176
4867
3700
3548
3315
3116
2957
282
36
42
48
42
42
752
0
0
0
0
0
88
31
-23
-162
-251
-305
50
50
50
50
50
50
1172
117
69
-64
-159
-213
400
400
400
400
400
400
3295
3183
3079
2979
2875
2770
4867
3700
3548
3315
3116
2957
31
Jan
Net Sales
COGS
Gross Profit
Ops Expense
Interest Expense
Interest Income
PBT
Tax
Net Profit
(23)
Feb
120
84
36
200
7
2
(169)
(57)
(112)
(162)
(0)
Mar
140
98
42
200
4
4
(158)
(54)
(104)
(251)
0
Apr
160
112
48
200
4
5
(151)
(51)
(100)
(305)
(0)
May
140
98
42
200
4
4
(158)
(54)
(104)
140
98
42
200
4
3
(159)
(54)
(105)
200
1,965
2
Feb
878
940
4
Mar
1,526
120
5
Apr
1,254
140
4
May
1,054
160
3
7
330
200
4
92
200
4
106
200
4
104
200
4
98
200
(0)
0
752
878
0
0
0
1,526
88
0
0
1,254
35
0
0
1,054
(0)
0
0
915
Jun
Jul
696
280
586
1562
1176
2738
42
0
-394
50
-302
375
2665
2738
Jun
Aug
527
300
586
1413
1176
2589
48
0
-448
50
-350
375
2564
2589
Jul
140
98
42
200
4
3
(159)
(54)
(105)
Jun
Sep
200
1780
586
2566
1176
3742
486
433
-352
50
617
375
2750
3742
Aug
160
112
48
200
3
2
(153)
(52)
(101)
Jul
Oct
200
3460
586
4246
1176
5422
552
1741
-271
50
2072
375
2975
5422
Sep
1,620
1,134
486
200
5
1
282
96
186
Aug
Nov
200
3980
586
4766
1176
5942
642
1745
-126
50
2311
375
3256
5942
Oct
1,840
1,288
552
200
12
1
341
116
225
Sep
Dec
200
4425
586
5211
1176
6387
686
1677
33
50
2446
375
3566
6387
Nov
2,140
1,498
642
200
17
1
426
145
281
Oct
200
3400
586
4186
1176
5362
334
942
40
50
1366
350
3646
5362
Dec
2,285
1,600
686
200
17
1
470
160
310
Nov
1,115
781
335
200
14
1
122
41
80
Dec
915
140
3
696
140
2
527
140
1
201
160
1
201
1,620
1
201
1,840
1
201
2,140
1
4
98
200
3
106
200
5
696
200
12
1,222
200
17
1,408
200
17
1,556
200
14
1,133
200
35
25
0
696
2
0
0
527
(0)
0
-433
201
35
0
-1308
201
(0)
0
-4
201
1
0
68
201
34
25
735
201
Total
10,000
7,000
3,000
2,400
95
28
533
181
352
Balance Sheet
31-Dec-93 Jan
Feb
Mar
Apr
May
Cash
200
621
808
200
200
200
Accounts Receivable
2,905
1,060
260
300
300
280
Inventory
586
1,050
1,502
1,940
2,391
2,843
Current Assets
3,691
2,731
2,569
2,440
2,892
3,323
Net Plant and Equip
1,176
1,176
1,176
1,176
1,176
1,176
Total Assets
4,867
3,907
3,745
3,616
4,068
4,499
Accounts Payable
282
250
250
250
250
250
Notes Payable, Bank
752
114
765
1,366
Accrued Taxes
88
28
(27)
(168)
(259)
(316)
LT Debt - current portion
50
50
50
50
50
50
Current Liabilities
1,172
328
273
246
806
1,350
LT Debt
400
400
400
400
400
400
SH equity
3,295
3,179
3,072
2,970
2,861
2,749
Total Liabilities and Equity
4,867
3,907
3,745
3,616
4,068
4,499
Balance Sheet Difference
Jan
Net Sales
COGS
Gross Profit
Ops Expense
Interest Expense
Interest Income
PBT
Tax
Net Profit
Feb
120
78
42
210
9
1
(176)
(60)
(116)
Interest Payable
Account Payables
Ops Expense
Inventory Build Up
Tax Paid
LT debt retired
Bank Notes Retired
Closing Balance
Mar
140
91
49
210
4
2
(162)
(55)
(107)
Apr
160
104
56
210
4
2
(155)
(53)
(103)
200
1,965
1
621
940
2
808
120
114
2
Cash Book
May
200
200
140
160
651
601
1
1
9
282
210
293
752
621
4
250
210
293
808
4
250
210
293
88
-
4
250
210
293
35
-
9
250
210
293
-
200
200
200
Jan
Opening Balance
Receivables
Borrowings
Interest Income
Feb
Mar
Apr
411
719
114
651
601
ance Sheet
Jun
Jul
Aug
Sep
Oct
Nov
Dec
200
280
3,294
3,774
1,176
4,950
250
2,051
(410)
50
1,941
375
2,635
4,950
200
300
3,733
4,232
1,176
5,408
250
2,681
(469)
50
2,512
375
2,521
5,408
200
1,780
3,220
5,200
1,176
6,376
250
3,316
(355)
50
3,261
375
2,741
6,376
200
3,460
2,565
6,225
1,176
7,401
250
3,971
(253)
50
4,018
375
3,008
7,401
200
3,980
1,714
5,894
1,176
7,070
250
3,135
(81)
50
3,354
375
3,341
7,070
200
4,425
769
5,395
1,176
6,571
250
2,074
110
50
2,484
375
3,712
6,571
200
3,400
586
4,186
1,176
5,362
250
764
130
50
1,194
350
3,818
5,362
Sep
1,840
1,198
642
210
28
1
405
138
267
Oct
2,140
1,393
747
210
33
1
505
172
333
Nov
2,285
1,488
797
210
27
1
562
191
371
Dec
Total
1,115
10,000
726
6,510
389
3,490
210
2,515
19
194
1
12
161
793
55
270
106
523
Sep
Oct
Nov
Dec
ash Book
Jun
Jul
Aug
200
140
685
1
200
140
630
1
200
140
635
1
200
160
655
1
200
1,620
1
200
1,840
1
200
2,140
1
14
250
210
293
35
25
19
250
210
293
-
24
250
210
293
-
28
250
210
293
35
-
200
200
200
200
33
250
210
293
836
200
27
250
210
293
1,061
200
19
250
210
293
35
25
1,310
200
685
630
635
655
Excess Profits
172
Jan
Feb
Mar
Apr
May
Jun
Jul
Interest Expense 9.249375 3.609375 3.609375 4.464375 9.346875 13.85438 18.79135
Notes Payable
5.64
0
0
0.855
5.7375
10.245 15.3825
LT Debt
3.609375 3.609375 3.609375 3.609375 3.609375 3.609375 3.408854
Interest Income
average Cash Balance
Aug
Sep
Oct
Nov
Dec
23.51635 28.27885 33.19135 26.92135 18.96385
20.1075
24.87 29.7825 23.5125
15.555
3.408854 3.408854 3.408854 3.408854 3.408854