ASSETS LI

ACCIN
Transaction PPE INV REC CASH PPINS GW INVST T OSINT
Opening Balances 90 18.5 5 4 1 10
Interest on loan -3 1
Principal Repaid -8
Raw Material Purchased 152
Payment to suppliers -130
Sales 220 60
Cash from customers -210 210
Bad Debts for the year -0.75
Provision for the year
Raw Material Consumed -151.5
Goodwill W.Off -3
Sale of Machinery -3 2.5
Sale of Land -10 18
New Machine 30 -30
Depreciation -25
Tax paid -15
New Provision
Paid Salaries -14
Outstanding Salaries
Electricity Bills -16
Electricity Bill Outstanding
Insurance Adjusted -1
Insurance Paid -3 0.5
Investments Done -10 10
Interest Received 1
Accrued Interest 0.5
Total 82 19 14.25 66.5 0.5 7 10 0.5 1

ASSETS EQUITY & LIABILITIES

Non-Current Assets EQUITY
Property, Plant & Equipment 82 Share Capital
Intangible Assets 7 Other Equity (15+51.25)
Capital Work in Progress Total Equity
Intangible Assets under Development Non-Current Liabilities
Financial Assets 10 Financial Liabilities
Other Non-Current Assets Employee Benefits Payable
Total Non-Current Assets 99 Long Term Provisions
Current Assets Deferred Tax Liabilities
Inventory 19 Other Non-Current Liabilities
Financial Assets - Trade Receivables 14.25 Total Non-Current Liabilities
Financial Assets - Cash & Bank 66.5 Current Liabilities
Financial Assets - Others 0.5 Financial Liabilities - Borrowings
Tax Assets 0 Financial Liabilities - Trade Payables
Other Current Assets 0.5 Financial Liabilities - Others (2+1.5)
Current Assets 100.75 Short Term Provisions
TOTAL ASSETS 199.75 Tax Liabilities
Other Current Liabilities
Current Assets
TOTAL ASSETS
 LIABILITIES EQUITY
OSELE RETER INCEX
TL PAYBL OSSAL C PROTX PRODD SHCAP N P
40 8 3 2 12 0.5 48 15
-4
-8
152
-130
280

-0.5 -0.25
2 -2
-151.5
-3
-0.5
8

-25
-12 -3
17 -17
-3 -11
2 -2
-2 -14
1.5 -1.5
-1
-2.5

1
0.5
32 30 2 1.5 17 2 48 15 51.25

& LIABILITIES INCOME STATEMENT

Incomes
48 Revenues from Operations 280
5+51.25) 66.25 Other Incomes (8 + 1.5) 9.5
Total Equity 114.25 Total Incomes 289.5
Liabilities Expenses
lities 32 Material Related 151.5
efits Payable 0 Employee Benefit Expenses 13
visions 0 Depreciation & Amortization (25+3) 28
iabilities 0 Finance Costs 4
rent Liabilities 0 Other Expenses (0.25+2+0.5+14+1.5+ 21.75
n-Current Liabilities 32 Total Expenses 218.25
lities Profits Before Taxes 71.25
lities - Borrowings 1 Less: Tax Expenses (3+17) 20
lities - Trade Payables 30 Profits After Taxes 51.25
lities - Others (2+1.5) 3.5
visions 2
17
Liabilities 0
Current Assets 53.5
TOTAL ASSETS 199.75