Assets Liabilities

Sr. Transaction Current Assets Non- current Assets Current

Cash Bank Prepaid exp. Inventory Leasehold Equipment Creditors O/s rent
1 Capital 5150 5700 4600
2 Sale of assets 400 -400
3 Equipments -4600 4600
4 Rent -3460 1515
5 Sales 29315
6 Coupons sales 3850
7 Inventory -14275 14275
8 License -225 150
9 Other exp. -90
10 Drawings -3800
11 Inventory 890 890
12 COGS -14415
13 Amortization -1900
14 Depreciation -440
15
16
17
TOTAL 7115 5150 150 750 3800 8360 890 1515
 Liabilities Equity Check
Current Non- current Capital Profits
Unused coupons Revenue Expenses
15450 0
0
0
-4975 0
1500 27815 0
4200 -350 0
0
-75 0
-90 0
-3800 0
0
-14415 0
-1900 0
-440 0
0
0

1500 0 11650 32015 -22245

 Cash Flow Statement
Cash Flows from Operating Activities Inflows Outflows Total
Cash received from Customers - Cash Sales 29315
Coupon sales 3850
Food suplies 14275
License 225
Rent 3460
Other Costs 90
NET CASH GENERATED FROM FROM OPERATING ACTIVITIES 15115
Cash Flows from Investing Activities
Equipment Purchases 4600
Sale of assets 400

NET CASH USED IN INVESTING ACTIVITIES -4200

Cash Flows from Financing Activities
Drawings 3800
NET CASH GENERATED FROM FINANCING ACTIVITIES -3800
NET INCREASE IN CASH AND CASH EQUIVALENTS 7115
OPENING BALANCE OF CASH
CLOSING BALANCE OF CASH 7115
 Income Statement BALANCE SHEET
Sales 32015 TOTAL
LESS: Cost of Goods Sold -14855 Owners Equity
GROSS MARGIN 17160 Capital 11650
Selling and Admin. Expenses 5140 Retained Earnings 9770 21420
Amortization of lease 1900 Non-Current Liabilities
Current Liabilities
OPERATING PROFIT (EBIT) 10120 o/s rent 1515
Cash discount 350 creditors 890
Interest expenses 0 unused coupons 1500
PROFIT BEFORE TAX 9770 25325
Tax 0 Non-Current Assets
NET INCOME 9770 Equipment 8800
Less: Dep. -440 8360
Leasehold 5700
Less: Amortisation -1900 3800
Current Assets
Cash 7115
Inventory 750
Bank 5150
Prepaid exp. 150
25325
 Trial Balance
Assets/Expenses Liabilities/Incomes/Equity
Drawings 3800 Sales 32015
Cash 7115 Capital 15450
Inventory 750 O/s rent 1515
Equipment 8800 Creditors 890
Leasehold 5700 Unused coupons 1500
Bank 5150
Prepaid exp. 150
COGS 14415
Rent 4975
Discount 350
License 75
Other exp. 90

Total 51370 Total 51370