2013

RM

RM
Sales
(-) Cost of goods sold
Opening stock
Purchases

RM
36380

2552
12292

RM

39370
3005
13425

14844
1430

(-) Closing stock

2014
RM

Gross profit
(+) Other income
Interest (savings)

(-) Expenses
Transportation cost
Wages
Promotion
Insurance
Bills
Operational cost
Depreciation of
machines
Bad debts

16430
2750
13474
22906

13680
25690

600
23506

720
26410

400
2600
180
600
1200
520
120
0

450
3200
200
600
1600
620
120
100
6
620
16886

Net profit1

6890
19520

FINAL ACCOUNT

July
Cash Inflows
Cash sales

3650

August

3000

Septemb
er
3550

October

3700

Novemb
er

Decemb
er

4200

4800

1 Business and management handbook, Kolej Mara Banting, formula booklet

Total Cash Inflows

3650

2700

3550

3700

4200

4800

Cash Outflows
Purchases
Wages
Bills
Insurance
Operational cost
Depreciation of machine

1100
1200
600
100
120
30

500
1200
500
100
120
30

1000
1200
550
100
120
30

800
1200
420
100
120
30

1200
1200
470
100
120
30

1700
1200
510
100
120
30

Total Cash Outflows

3150

2450

3000

2670

3120

3660

500

250

550

1030

1080

1140

500

750

1300

2330

3410

500

750

1300

2330

3410

4550

Net Cash Flow

Opening Balance
Closing Balance