Non current (fixed) assets

Current assets
Total assets
Share capital & Reserve
Reserves
8 % Loan
Current liabilities

A Ltd
12,200
4,600
16,800
9,000
450
4,000
3,350
16,800

B Ltd
5,800
1,950
7,750
5,500
1000
750
500
7,750

Opening Stocks
Furniture
Vehicles
10% Bank Loan
Purchases
Land and building
Sales
Debtors
Prepayments
Creditors
Electricity expenses
Rent expense
Bank overdraft
General Expenses
Interest on Loan
Advertising
Salaries
Drawings
Bank Balance
Cash Balance
Insurance expense
Printing and Postage
Capital

8,600
15,000
8,000
23,000
69,780
32,000
130,500
19,320
14,000
9,750
2,400
1,500
15,000
9,800
1,300
3,000
21,000
3,500
25,000
750
950
2,350
60,000
238,250

238,250

Motor expenses
Capital
Land
Receivables
Cash in hand
Payables
Furniture
Bank loan
Stock at Jan 1, 2012
Sales
Purchases
Motor vehicles
Electricity
Rent expense
General expenses
Bank overdraft
Drawings
Salaries
Rates and insurance

3,500
24,795
9,000
22,000
2,400
32,400
21,500
7,000
20,000
275,000
217,936
50,000
4,130
1,400
5,313
32,044
6,560
5,500
2,000
371,239

371239
0

Motor
expenses
Capital
Land
Receivab
les
Cash in
hand
Payables
Furniture
Bank
loan
Stock at
Jan
1,
2012
Sales
Purchase
s
Motor
vehicles
Electricit
y
Rent
expense
General
expenses
Bank
overdraft
Drawings
Salaries
Rates and
insurance

3,500
24,795
9,000
22,000
2,400
32,400
21,500
7,000

20,000
275,000
217,936
50,000
4,130
1,400
5,313
32,044
6,560
5,500

2,000