asset

Cash in Hand

Step 1 Money Received from Amol

Loan of Rs 100 Total

Step 2 asset
Fixed Deposit Cash in Hand
(Minus )Cash given to bank
Net Cash in hand

Receivables
Fixed Deposit

Step 3 Purchase of Raw Mat

Asset
Cash in Hand
Minus money paid to vendor
Net Cash in Hand

Raw Material
Purchase of material

Receivables
Fixed Deposit

Asset
Step 4 Sale of finished GooCash in Hand
Money recived from sale
Net Cash in Hand

Raw material
Exhausted in production
Net Material

Step 5 Fixed deposit back Cash

Cash inflow from bank against FD
Interest received from Bank
Net Cash

Receivables
Fixed Deposit
Minus Money Received from bank
Net Receivables

Step 6 Giving Money back Asset

Cash
Transfer to Amol
 Net Cash

Asset = Liability + Owner's Capital

OC==Asset-Liability
OC=10-0

Expenses
Salary consultants
Salary admin

Asset
Cash 200000
Minus Cash paid to 185000
Net Cash 15000

Salary Paid in Adva 0

Cr Salary Advance p 185000

balance Sheet

Liability Assets
Equity
Preferred Share
Debt

Liability

net Value C/f year Dep ( fixed 25%)

10000 0 0
10000 1 10
9000 2 10
8100 10
7290 10
6561 10
5904.9 10

2000
 Liabilities
Payable

100 Short Term Debt from Amol 100

100 Total 100

Liabilities
100 Short Term Debt 100
50
50

50

50
50
0

50

50

Liabilities
0 Payable
60 Short Term Debt from Amol 100
60 Total 100

50
0

60
50
10
110

50
50
0

Liabilities
110 Payable
100 Short Term Debt received from Amol 100
 10 Debt paid back 100
Net payables 0

100000
85000

Liability

Equity 80000 4
debt 20000 1
Total 100000
Profit % 1
Profit 1000 1000
Int % 10
Total Int Due 2000

earning after int -1000

net Value
10000 Total Dep
9000 1000
8100 900
7290 810
6561 729
5904.9 656.099999999999
5314.41 590.49
Asset
Cash in Hand 500

Minus money given to Rashmi 100

Net Cash in Hand 400

Receivables
Money to come from Rashmi 100
Liability
 Value
Sales/ Revenue No of units* Selling Price
Minus Variable Cost
Contribution
contribution towards covering of
Minus Fixed Cost fixed Cost
EBITDA
Minus Depreciation and Ammortization
EBIT
Minus Interest
PBT
Minus Tax
PAT
Minus Preference Share Dividend
EAFESH
Minus Equity Share Dividend
Retained Earning

ROE Net Profit Sales

Equity Sales

Net Profit Sales

Sales Asset

NP margin Asset Turnover

 Sales
Minus COGS
Gross Profit

Minus Operating Expenses

Operating Profit

1000 100 10
1100 100 11

asset
asset

asset
Equity

Financial Leverage
EBIT
 Total Cost Fixed Cost+ Variable Cost

ATC Total Cost/ Q

SP 20
Cost Function FC 2000
VC 5