CASH FLOW STATEMENT

Cash beginning ₹0
Cash in
Share capital ₹200,000
Cash out
Material supply ₹20,000
Cash end ₹180,000

BALANCE SHEET END OF THE MONTH

ASSETS LIABILITIES & EQUITY
Inventory ₹20,000 Share capital
Cash ₹180,000 Total liabilities &
Total assets ₹200,000 equity
TIES & EQUITY
₹200,000

₹200,000
 PRODUCTION COST PER PIECE OF CHOCOLATE
Material cost $25
Water & electricity $15
Total $40

INCOME STATEMENT
Sales revenue ₹40,000
- Cost of goods sold ₹16,000
- Machine rental cost ₹5,000
- Advertising cost ₹8,000
Monthly profit ₹11,000

BALANCE SHEET END OF THE MONTH

ASSETS
Inventory ₹10,000
Cash ₹201,000
Total assets ₹211,000
 CASH FLOW STATEMENT
Cash beginning ₹180,000
Cash in
Sales in cash ₹40,000
Cash out
Water & electricity ₹6,000
Machine rental cost ₹5,000
Advertising cost ₹8,000
Cash end ₹201,000

T END OF THE MONTH

LIABILITIES & EQUITY
Share capital ₹200,000
Profit for the month ₹11,000
Total liabilities & equity ₹211,000
201000

6000
10000
16000 Cost of goods sold

10300
21300
23000 216.6666666667
12000