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Daffodil international university


Course Title: Financial Analysis & Control
Course Code: FIN-405
Section: A

Submitted to:
Md. Kamruzzaman
Senior Lecturer
Department of Business Administration
Faculty of Business & Economics

Submitted by:
Name ID
Naznin Akter 152-11-4672
Shabrina Akter 152-11-4665
Mohammad Tareq 152-11-4685

Submission Date: 29-01-2018


Case 01
Income Statement of
Marathon service center
April 2010 – September 2010

Particular Amount Amount


Revenue:
Service revenue (1650+120) 1,770
Performance revenue 50
Total revenue 1,820

Expenses:
Salary Expense (600-30) 570
Wages to workers 130
Utility Expenses 100
Material supplies (435-30+50) 455
Interest Expense (200+12) 212
Depreciation Expense (Building) (3000/2) / 2 75
Depreciation Expense (Equipment) (1000/10) /2 50
Insurance Expense ( 200/2 ) 100
Total Expense 1,622
198
Total Income
Case 02
Income Statement of Space Architecture
October 2009 – March 2010

Particulars Amount Amount


Revenue:
Service income 2,100
Award 100
Dividend income 50
Total Revenue 2,250
Expenses:
Salaries expense 1,000
Supplies expense 150
Utility expense 250
Maintenance expense 50
Property Tax ( 200/2) 100
Insurance expense 50
Professional expense 50
Interest expense 90
Depreciation expense
( Office + Equipment + Furniture ) = ( 50 + 30+ 20 ) 100

Total expense 1,840

Total Income 410


Balance Sheet of Space Architecture
31st March 2010

Assets Amount Liabilities Amount


Current Assets: Current Liabilities:
Cash 260 Salaries Payable 200
Account Receivable 350 Supplies payable 50
Supplies stock 50
Dividend receivable 50 Long-term Liabilities:
Prepaid Insurance 50 Long-term debt. 1500
Prepaid property tax 100 (-) Payment 150 1350
Prepaid taxes 50
Owner’s Equity:
Fixed Assets: Capital 1500
Office (2000-50) 1950 Retained Earnings 410
Equipment (300-30) 270
Furniture (200-20) 180
Investment 200
Total Asset 3510 Total Liabilities 3510
Cash Balance Statement of Space Architecture
31st March 2010
Cash Inflow Amount Cash Outflow Amount
Cash on hand 300 Office ( 1800+200) 2,000
Term loan 1,500 Office equipment 300
Revenue 1,750 Furniture 200
Cash Award 100 Insurance Premium 100
Professional fee 100
90
Interest expense
150
Instalment Payment 200
Investment 1,000
Salaries ( 800+200) 250
Office supplies ( 150+5-50) 150
Cleaning & Maintenance 50
Property tax 200

Total 3650 Total 4790