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Assets Expenses Amount Liabilities Amount Income

Patents 250000 Share Capital 1250000


Land 200000 O/s Salaries 40000
Building 150000 Short term loan 100000
Machinery 200000
Furniture 140000
Advertisement Exp 45000
Direct Expenses 700000
Salaries 160000
Machinery 300000
Production OH 30500
Insurance Premium 8500
Calculation of cash flow
Capital 1250000
Incorporation Cost -20000
L&B -350000
Machinery -200000
Advertisement Exp -45000
Direct Exp -700000
Salaries -160000
Purchased machinery 300000
Insurance Premium -17000
Loan 100000

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