CL

Accounts payable
Notes payable
Income tax payable
Capital stock
RE
Profit

288360
552840
5800
1512000
829560
32576

3221136
Statement of cost of goods sold
WIP - 1/12010
Materials
Direct manufacting labour
Indirect labour
Security duty
Power, heat
Depreciation
Taxes and insurances
Supplies
Transferred to FG
WIP on 31/12/2010
OP FG
from WIP
Closing FG
COGS

CA
Cash and marketable Securitites
Accounts Receivables
Inventories
Materials
WIP
Finished goods
Supplies
Prepaid Insurance
Manufacturing plant
Depreciation

443640
201360
124520
210448
352368
22080
91920
2822400
-1E+006
3221136

172200
811000
492000
198000
49200
135600
140400
52800
61200
2112400
1901952
210448
257040
1901952
352368
1806624

Sales
COGS
Interest
Discount
Sellings ex
Income tax
income

Cash flow statement

Receipts
Cash receipts fron customer
Receipts from Bank

118440
2604000
264000

Payments
Dividend Paid
Selling ex
Income tax paid
Manufacturing plant
Prepaid taxes and Insurance
Labour cost
Accounts payables
Interest

-36,000
-522000
-61200
-144000
-78000
-874800
-788400
-38400
443640

Income statement

ellings ex
ncome tax

2542800
1806624
38400
49200
522000
58000
68576