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Adjusted Trial Balance

Account Balances Turnover Cost of Goods Sold Damages closing stock of Raw Materials Rental income Administrative overhead Selling and distribution expenses Capital Gain on sale of Fixed Assets Income Tax Expense Fixed Assets, net of depreciation Preliminary expenses, net of amortization Advance Payment Sundry Debtors Advance, Deposit and Prepayment Cash and Bank Balance Trade Creditors Expenses Payable Provision for Income Tax Loan from MD Loan from Others Advance & Security Deposit Payable Capital Tax holiday reserve Retained Earning Total Debit 0 270,940 2,497,500 3,059,839 0 150,955 188,732 27,930,232 132,367 297,065 1,783,738 2,978,499 121,773 807,558 1,854,224 1,245,360 2,755,000 1,000,000 13,660,580 13,680,000 205,489 1,093,481 37,856,666 37,856,666 Credit 0

Income Statement
Turnover Cost of Goods Sold Damages closing stock of Raw Materials Gross Profit Administrative overhead Selling and distribution expenses Operating Profit Rental income Capital Gain on sale of Fixed Assets Net Profit before tax Income Tax Expense Net Profit after tax 0 0 270,940 -270,940 3,059,839 0 -3,330,779 2,497,500 150,955 -682,324 188,732 -871,056

Owners Equity Statement


Share Retained Capital Earnings Beginning Balance 13,680,000 -1,093,481 Net Profit for the year -871,056 13,680,000 -1,964,537

Balance Sheet
ASSETS Fixed Assets, net of depreciation Preliminary expenses, net of amortization Advance Payment Sundry Debtors Advance, Deposit and Prepayment Cash and Bank Balance LIABILITIES & EQUITY Trade Creditors Expenses Payable Provision for Income Tax Loan from MD Loan from Others Advance & Security Deposit Payable Capital Tax holiday reserve Retained Earning 33,243,674 27,930,232 132,367 297,065 1,783,738 2,978,499 121,773 33,243,674 807,558 1,854,224 1,245,360 2,755,000 1,000,000 13,660,580 13,680,000 205,489 -1,964,537

ty Statement
Tax Holiday Reserve 205,489 205,489

Income Statement
Turnover Cost of Goods Sold Damages closing stock of Raw Materials Gross Profit Administrative overhead Selling and distribution expenses Operating Profit Rental income Capital Gain on sale of Fixed Assets Net Profit before tax Income Tax Expense Net Profit after tax 270,940.00 (270,940.00) 3,059,839.00 (3,330,779.00) 2,497,500.00 150,955.00 (682,324.00) 188,732.00 (871,056.00)

Owners Equity Statement


Beginning Balance Net Profit for the year Share Capital 13,680,000.00 13,680,000.00 Retained Tax Holiday Earnings Reserve (1,093,481.00) 205,489.00 (871,056.00) (1,964,537.00) 205,489.00

Balance Sheet
ASSETS Fixed Assets, net of depreciation Preliminary expenses, net of amortization Advance Payment Sundry Debtors Advance, Deposit and Prepayment Cash and Bank Balance LIABILITIES & EQUITY Trade Creditors Expenses Payable Provision for Income Tax Loan from MD Loan from Others Advance & Security Deposit Payable Capital Tax holiday reserve Retained Earning 33,243,674.00 27,930,232.00 132,367.00 297,065.00 1,783,738.00 2,978,499.00 121,773.00 33,243,674.00 807,558.00 1,854,224.00 1,245,360.00 2,755,000.00 1,000,000.00 13,660,580.00 13,680,000.00 205,489.00 (1,964,537.00)