2021 202

list of items Debit Credit list of items

Advertisement 600,000 Advertisement
salaries 540,000 salaries
insurance 120,000 insurance
utilities 120,000 utilities
supplies 12,000 supplies
Fuel 180,000 Fuel
Ware house Rent 180,000 Ware house Rent
oven 27,000 Opening Inventory
computer system 60,000 jacket
water dispenser 20,000 bed sheets
A/C 65,000 denim bag
camera 17,000 hairband accessories
LCD 55,000 denim book cover
furniture 15,000 denim suitcase
jacket 84,000 denim shoes
bed sheets 36,000 Cash
denim bag 30,000 Sales
hairband accessories 12,000 Capital
denim book cover 10,800 total
denim suitcase 30,000
denim shoes 36,000
Cash 75,200
Sales 1,825,000
Capital 500,000
total 2,325,000 2,325,000
 2022 2023
montly price yearly prices Debit Credit list of items montly prices
55,000 660,000 660,000 Advertisement 60,500
49,500 594,000 594,000 salaries 54,450
11,000 132,000 132,000 insurance 12,100
11,000 132,000 132,000 utilities 12,100
1,100 13,200 13,200 supplies 1,210
16,500 198,000 198,000 delievery charges 18,150
16,500 198,000 198,000 Ware house Rent 18,150
79,600 79,600 79,600 Opening Inventory 78,804
7,700 92,400 92,400 jacket 8,470
3,300 39,600 39,600 bed sheets 3,630
2,750 33,000 33,000 denim bag 3,025
1,100 13,200 13,200 hairband accessories 1,210
990 11,880 11,880 denim book cover 1,089
2,750 33,000 33,000 denim suitcase 3,025
3,300 39,600 39,600 denim shoes 3,630
1,356,675 1,356,675 Cash
3,257,625 3,257,625 Sales
368,530 368,530 Capital
3,626,155 3,626,155 total
2023
yearly prices Debit Credit
726,000 726,000
653,400 653,400
145,200 145,200
145,200 145,200
14,520 14,520
217,800 217,800
217,800 217,800
78,804 78,804
101,640 101,640
43,560 43,560
36,300 36,300
14,520 14,520
13,068 13,068
36,300 36,300
43,560 43,560
3,443,201 3,443,201
4,745,000 4,745,000
1,185,873 1,185,873
5,930,873 5,930,873
 Fixed Assets and Depreciation

Item Rate Value Life

Description Rupees Rupees Years

oven 27,000 27,000 5

computer system 60,000 60,000 5
water dispenser 20,000 20,000 5
A/C 65,000 65,000 5
camera 17,000 17,000 5
LCD 55,000 55,000 5
furniture 15,000 15,000 10
259,000

Fixed Assets 2021 2022 2023

Assets (beginning) 259,000 259,000 259,000
Less: Acc Depreciation 45,270 90,540 135,810

Assets (Closing) 213,730 168,460 123,190

Current Assets 2021 2022 2023

Inventory
Beginning Rs 0 Rs 79,600 Rs 78,804
Closing Rs 79,600 Rs 78,804 Rs 82,557
ciation

Salvage Depreciation
value per year
Rupees Rupees

2,700 4,860
6,000 10,800
2,000 3,600
6,500 11,700
1,700 3,060
5,500 9,900
1,500 1,350
45,270
 Particulars Unit(s)

* Staff And Salaries:-

Delivery Boy 1 15,000
Manager 1 30,000
Total Salary Expenses 45,000

Particulars Unit(s)

* Utility Expenses:-
insurance 120,000
utilities 120,000
supplies 12,000
Fuel 180,000
Ware house Rent 180,000
Total Utility Expenses:
Cost-2021 Cost-2022 Cost-2023
Increment 10%
15,000 16,500 18,150
30,000 33,000 36,300
540,000 594,000 653,400

Cost-2021 Cost-2022 Cost-2023

Increment 10%
120,000 132,000 145,200
120,000 132,000 145,200
12,000 13,200 14,520
180,000 198,000 217,800
180,000 198,000 217,800
612,000 673,200 740,520
 FOR YEAR 2021
ACTIVITY TOTAL COST/YEAR
Prices 238,800
TOTAL RAW MATERIAL 238,800
AVERAGE NO OF UNIT PURCHASE
Purchases 1095

FOR YEAR 2022

ACTIVITY TOTAL COST/YEAR
Prices 262,680
TOTAL RAW MATERIAL 262,680
AVERAGE NO OF UNIT PURCHASE
Purchases 1825

FOR YEAR 2023

ACTIVITY TOTAL COST/YEAR
Prices 288,948
TOTAL RAW MATERIAL 288,948
AVERAGE NO OF UNIT PURCHASE
Purchases 2555
 jacket 84,000
OTAL COST/YEAR bed sheets 36,000
238,800 denim bag 30,000
238,800 hairband accessories 12,000
AVERAGE PRICE PER UNIT denim book cover 10,800
218 denim suitcase 30,000
denim shoes 36,000
total 238,800

jacket 92,400
bed sheets 39,600
denim bag 33,000
OTAL COST/YEAR hairband accessories 13,200
262,680 denim book cover 11,880
262,680 denim suitcase 33,000
AVERAGE PRICE PER UNIT denim shoes 39,600
144 total 262680

jacket 101,640
bed sheets 43,560
denim bag 36,300
OTAL COST/YEAR hairband accessories 14,520
288,948 denim book cover 13,068
288,948 denim suitcase 36,300
AVERAGE PRICE PER UNIT denim shoes 43,560
113 total 288,948
 PROMOTION FOR THE YEAR

2021 2022 2023

Board
Pena flax
600,000 660,000 726,000
Business card
Social media ads
TOTAL PROMOTION EXPENSE 600,000 660,000 726,000
FOR YEAR 2021: PER YEAR

Customers (Estimated) 730

Total 730

FOR YEAR 2022: PER YEAR

Customers (Estimated) 1278

Total 1278

FOR YEAR 2023: PER YEAR

Customers (Estimated) 1825

Total 1825
AVG SPENDING/ CUSTOMER Yearly SALES

2500 1,825,000

1,825,000 1,825,000

AVG SPENDING/ CUSTOMER YEARLY SALES

2550 3,257,625

3,257,625 3,257,625

AVG SPENDING/ CUSTOMER YEARLY SALES

2600 4,745,000

4,745,000 4,745,000
 P
F
2021

Sales
Less: Cost of goods Sold
Opening inventory -
Purchases 238,800
Closing inventory (79,600)
Cost of good sold
Gross profit -

Less: Operating Expense

Salary expenses 540,000
Utility expenses 612,000
Depreciation 45,270
Promotion Expense 600,000
Total Operating Expense
Profit before Tax
Less: Tax
Profit After Tax
 PROFIT & LOSS ACC
For the year 2021,22,23
2021 2022 2023

1,825,000 3,257,625 4,745,000

79,600 78,804
262,680 288,948
(78,804) (82,557)
(159,200) (263,476) (285,195)
1,665,800 2,994,149 4,459,805

594,000 653,400
673,200 740,520
45,270 45,270
660,000 726,000
(1,797,270) (1,972,470) (2,165,190)
(131,470) - 1,021,679 2,294,615
- - (204,336) (458,923)
(131,470) - 817,343 1,835,692
 BALANCE SHEET As at December 2021

ASSETS LIABILITIES AND EQUITY

Current Assets Owner's Equity
Inventory 79,600
Cash 75,200 Loss
Total C.A 154,800

Fixed Assets:-
F.A 259,000
less:dep 45,270
Net F.A 213,730
Total Assets 368,530 Total Liabilities & Equities

BALANCE SHEET As at December 2022

ASSETS LIABILITIES AND EQUITY

Current Assets Owner's Equity
Inventory 78,804
Cash 938,609 Profit
Total C.A 1,017,413

Fixed Assets:-
F.A 259,000
less:dep 90,540
Net F.A 168,460
Total Assets 1,185,873 Total Liabilities & Equities

BALANCE SHEET As at December 2023

ASSETS LIABILITIES AND EQUITY

Current Assets Owner's Equity
Inventory 82,557
Cash 2,815,818 Profit
Total C.A 2,898,375

Fixed Assets:-
F.A 259,000
less:dep 135,810
Net F.A 123,190
Total Assets 3,021,565 Total Liabilities & Equities
AND EQUITY
500,000

(131,470)

368,530

AND EQUITY
368,530

817,343

1,185,873

AND EQUITY
1,185,873

1,835,692

3,021,565
 CASH BUDGET
For the year 2019,20,21
Particulars 2019 2020
Rs Rs
Opening Cash 500,000 75,200
Add:Cash inflows
Sales 1,825,000 3,257,625
Disposal of Fixed assets
Total Cash inflows 1,825,000 3,257,625
Less: Cash Outflows
Cost of Goods Sold 238,800 262,680
Fixed Assets 259,000
Salary expenses 540,000 594,000
Utility expenses 612,000 673,200
Promotion Expense 600,000 660,000
Tax - 204,336
Total Cash outflows 2,249,800 2,394,216
Net Cash Inflows (424,800) 863,409

Closing Cash 75,200 938,609

 2021
Rs
938,609

4,745,000

4,745,000

288,948

653,400
740,520
726,000
458,923
2,867,791
1,877,209

2,815,818