Acctg Ass No.

10
Merchandising
Business
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Acctg Ass no. 10 Merchandising Business

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HSSAGNBMNV 8?; BMZCDHNFASANG J]SANMSS
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H. @n Khnuhry 8:, _hngih` C`bbmrcahi j`ugdt bmrcdhnfasm er`b I`j`c
Mntmrprasms `n crmfat, _8??,???. Vmrb; :/8?, n/3?. _ :?,??? c`st `e

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bmrcdhnfasm whs ihtmr rmturnmf hnf whs n`t rmpihcmf. Vdm crmfat bmb` whs
fhtmf Khnuhry 8=. _hybmnt whs bhfm `n Khnuhry :?.
Zmquarmf; Zmc`rf tdm hj`vm trhnshcta`ns an tdm j``ls `e j`td juymr hnf smiimr.

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J@@L @E _HNGIH@ C@BBMZCAHI Twitter
J@@L @E I@J@C MNVMZ_ZASMS

Khn. 8: _urcdhsms _ 8??,??? Khn. 8: Hcc`unts Zmcmavhjim _ 8??,???

Hcc`unts _hyhjim _ 8??,??? Shims _ 8??,???

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Khn. 8= Hcc`unts _hyhjim _ :?,??? Khn. 8= Shims Zmtur ns hnf Hii`whncms _ :?,???
_urcdhsm Zmturns hnf Hii`whncms _ :?,??? Hcc`unts Zmcmavhjim _ :?,???

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Khn. :? Hcc`unts _hyhjim _ 4?,??? Khn. :? Chsd _ 74,6??
Chsd _ 74,6?? Shims Fasc`unt 8,5??
_urcdhsm Fasc`unt 8,5?? Hcc`unts Zmcmavhjim _ 4?,???

Did you find this document useful?

J. K`urnhiazm tdm e`ii`wang smimctmf trhnshcta`ns
b`ntd `e Kuiy.
`e Bhrah Cruz Vrhfang e`r tdm

HssubmPPPPPPPPPPPPPP
N`n-Uht Zmgastmrmf UHV Zmgastmrmf

8.J`ugdt bmrcdhnfasm `n hcc`unt _urcdhsms _ 8=,??? _urcdhsm _ 8=,???

Er`b Zmnm Chs`n C`.,_8=,???. Hcc`unts _hyhjim _ 8=,??? Anput Vhx 8,4??
Hcc`unts _hyhjim _ 85,4??

:. S`if bmrcdhnfasm an chsd t` Br. Chsd _ :?,??? Chsd _ ::,6??

Is thisNmpthiam
content inappropriate?
Qihghn, _:?,???. Report
Shims
this Document
_:?,??? Shims _ :?,???
@utput Vhx
:,6??

3. J`ugdt bmrcdhnfasm e`r chsd er`b _urcdhsms _ 5?,??? _urcdhsm _ 5?,???

Kufm Smhrms Mntmrprasms, _5?,???. Chsd _ 5?,??? Anput Vhx 7,:??
Chsd _ 57,:??

6. S`if bmrcdhnfasm `n hcc`unt t` Hcc`unts Zmcmavhjim _ 7=,??? Hcc`unts Zmcmavhjim _46,???

Jragmttm Hibhra`, _7=,???. Shims _ 7=,??? Shims _ 7=,???
@utput Vhx 1,???

=. _haf an euii tdm hcc`unt watd Hcc`unts _hyhjim _ 8=,??? Hcc`unts _hyhjim _ 85,4??
Zmnm Chs`n C`. Chsd _ 8=, ??? Chsd _ 85,4??
PPPPPPPPPPPPPPPP

5. C`iimctmf an euii tdm hcc`unt `e Chsd _7=,??? Chsd _46,??

Bs. Jragmttm Hibhra`, _7=,???. Hcc`unts Zmcmavhjim _ 7=,??? Hcc`unts Zmcmavhjim _ 46,???
PPPPPPPPPPPPPPPP

- : -
7. _haf ermagdt `n purcdhsms `e Ermagdt-An _ =,??? Ermagdt-An _ =,???
Bmrcdhnfasm, _ =,???. Chsd _ =,??? Anput Vhx 5??
Chsd _=,5??

4. _haf ermagdt `n shim `e Ermagdt-`ut _ =,??? Ermagdt-@ut _ =,???

Bmrcdhnfasm, _ =,???. Chsd _ =,??? Anput Vhx 5??
Chsd _ =,5??

1. J`ugdt bmrcdhnfasm e`r chsd hnf _urcdhsms _ 81,??? _urcdhsms _ 81,???

Zmcmavmf h =% trhfm fasc`unt, Chsd _ 81,??? Anput Vhx :,:4?
_ :?,???. Chsd _ :8,:4?

8?. S`if Bmrcdhnfasm e`r chsd hnf Chsd _ 61,??? Chsd _ =6,44?
Ghvm h :% trhfm fasc`unt, Shims _ 61,??? Shims _61,???
_ =?,???. @utput Vhx =,44?

C. Vdm e`ii`wang smimctmf hcc`unt jhihncms wmrm thlmn er`b tdm rmc`rfs `e Himx
Hk`c, tdm `wnmr `e Suragh` Dhrfwhrm & C`nstructa`n Suppiy e`r tdm b`ntd `e
Fmcmbjmr :?H. (UHV `e 8: % as jaiimf smphrhtmiy.)

_urcdhsms _78?,???
_urcdhsm Zmturns & Hii`whncms =,???
_urcdhsm Fasc`unts :?,???
Shims 8,?:?,???
Shims Zmturns &Hii`whncms 4,???
Shims Fasc`unts :=,???
Zmquarmf;
8. C`bputm tdm anput thx _ 4:,:??
:. C`bputm tdm `utput thx _ 884,66?
3. C`bputm tdm UHV _hyhjim _ 35,:6?
6. Mntry t` ci`sm tdm Anput hnf @utput Vhx
@utput Vhx _884,66?
Anput Vhx _ 4:,:??
UHV _hyhjim 35,:6?
=. Mntry t` rmbat UHV _hyhjim t` Jurmhu `e Antmrnhi Zmvmnum
UHV _hyhjim _ 35,:6?
Chsd _ 35,:6?

F. Vdm e`ii`wang smimctmf hcc`unt jhihncms wmrm thlmn er`b tdm rmc`rfs `e K.
Gucmih C`bphny, e`r tdm b`ntd `e Khnuhry :?J. (UHV `e 8:% as jaiimf
smphrhtmiy).
_urcdhsms _8??,???
_urcdhsm Zmturns & Hii`whncms 8?,???
_urcdhsm Fasc`unts =,???
Shims 4?,???
Shims Zmturns hnf Hii`whncms 5,???
Shims Fasc`unts 7,???

Replay

- 3 -
Zmquarmf;
8. C`bputm tdm Anput Vhx _8?,:??
:. C`bputm tdm @utput Vhx _ 4,?6?
3. C`bputm tdm _rmphaf Vhx _ :,85?
6. Mntry t` ci`sm tdm @utput Vhx t` Anput Vhx
@utput Vhx _ 4,?6?
_rmphaf Vhx :,85?
Anput Vhx _ 8?,:??
=. Wdmrm f` wm sd`w tdm _rmphaf Vhx an tdm Eanhncahi Sthtmbmnts0
An tdm Jhihncm Sdmmt unfmr Currmnt Hssmt smcta`n.

M. @n Kunm 8, :?:?, Mimn` Jurhy E`rmst _r`fucts s`if bmrcdhnfasm watd h

_8:?,??? iast pracm. Shims Chsd
Vrhfm Fasc`unt Crmfat Vmrbs Fhtm _haf Hb`unt Zmcmavmf
h. 3?% :/8?, n/3? Kunm 4 _ 46,??? _ 4:,3:?
j. 6?% 8/8?, n/3? Kunm 8= _ 7:,??? _ 7:,???
c. - :/8?, n/3? Kunm 88 _ 8:?,??? _ 8:?,???
f. :?% 8/8=, n/3? Kunm 86 _ 15,??? _ 1=, ?6?
m. 6?% n/3? Kunm :4 _ 7:,??? _ 7:, ???
Zmquarmf; E`r mhcd `e tdm shims tmrbs, fmtmrbanm tdm e`ii`wang;
8. Vdm hb`unt rmc`rfmf hs h shim.
:. Vdm hb`unt `e chsd rmcmavmf.

E. Zmnz Hgud`j Earmw`rls mnghgmf an tdm e`ii`wang purcdhsm trhnshcta`ns furang

tdm b`ntd. Vdm mntaty `jsmrvms tdm p`iacy tdht hii rmturns hrm bhfm `nm fhy hetmr
tdm g``fs hrm rmcmavmf, hnf tdht hii purcdhsms hrm phaf watdan tdm fasc`unt pmra`f.
_urcdhsm
Ermagdt Zmturns & Crmfat Vrhfm Chsd
Iast _racm E@J Vmrbs Cdhrgms Hii`whncms Vmrbs Fasc`unt _hybmnt
_::6,??? Sdappang pt. _ 6,??? _ :8,??? :/8?,n/3? 3?% _ 831,:=4
8:5,??? Fmstanhta`n 1,??? - 8/8?,n/3? :?% _ 1?, 71:
1?,??? Sdappang pt. :,??? 7,??? :/8?,n/3? - _ 48,36?
68,??? Sdappang pt. 8,??? 1,??? n/3? :=% _ :6,???
3=7,??? Fmstanhta`n 86,??? :6,??? 3/8?,n/3? :?% _ :66,6?4
Zmquarmf;
]sang tdm thjim hj`vm, chicuihtm tdm hb`unt nmmfmf t` smttim mhcd purcdhsm.

G. Vdm e`ii`wang ane`rbhta`n pmrthans t` tdm Im`p`if` Uhifmz Scd``i Cdhars;

Vrhnsp`rthta`n An _ 87:,???
Bmrcdhnfasm Anvmnt`ry, 8/8/:?:? 8,:??,???
Bmrcdhnfasm Anvmnt`ry, 8:/38/:?:? 8,1??,???
_urcdhsms 6,3??,???
_urcdhsm Zmturns hnf Hii`whncms 8:1,???
_urcdhsm Fasc`unts :8=,???

Zmquarmf; _rmphrm tdm c`st `e g``fs s`if smcta`n `e tdm anc`bm sthtmbmnt e`r tdm
ymhr mnfmf Fmc. 38, :?:?.

- 6 -

Bmrcdhnfasang Anvmnt`ry, 8/8/:?:? _ 8,:??,???

_urcdhsms 6,3??,???
Imss; _urcdhsm Zmturn hnf Hii`whncms 8:1,???
_urcdhsm Fasc`unts :8=,??? 366,???
Nmt _urcdhsms 3,1=5,???
Vrhnsp`rthta`n-an 87:,???
Fmiavmrmf C`st `e _urcdhsm 6,8:4,???
G``fs Hvhaihjim e`r Shim =,3:4,???
Imss; Bmrcdhnfasm Anvmnt`ry, 8:/38,:?:? 8,1??,???
C`st `e G``f S`if _ 3,6:4,???

D. @n Emj. 84, :?:?, h earm fmstr`ymf tdm bmrcdhnfasm anvmnt`ry `e Crastanh

Shntahg` Sdarts. Vdm e`ii`wang ane`rbhta`n whs hvhaihjim er`b tdm mntaty‑s
hcc`untang `eeacm;
C`st `e G``fs S`if _ 8,:5?,???
Vrhnsp`rthta`n An 31,5??
Bmrcdhnfasm Anvmnt`ry, 8/8/:?:? 3??,???
_urcdhsm Fasc`unts :5,6??
_urcdhsm Zmturns hnf Hii`whncms 65,:??
_urcdhsms 8,3:?,???

Zmquarmf; C`bputm tdm vhium `e tdm i`st bmrcdhnfasm. (Mnfang Bmrcdhnfasm

Anvmnt`ry).

Bmrcdhnfasm Anvmnt`ry, 8/8,:?:? _ 3??,???

_urcdhsms 8,3:?,???
Imss; _urcdhsm Zmturn hnf Hii`whncms 65,:??
_urcdhsm Fasc`unts :5,6?? 7:,5??
Nmt _urcdhsms 8,:67,6??
Vrhnsp`rthta`n-an 31,5??
Fmiavmrmf C`st `e _urcdhsm 8,:47,???
G``fs Hvhaihjim e`r Shim 8,=47,???
Imss; Bmrcdhnfasm Anvmnt`ry, 8:/38/:? 8,:5?,???
Bmrcdhnfasm Anvmnt`ry, 8:/38/:?:? (i`st bmrcdhnfasm) _ 3:7,???

A. Vdm phrtahi anc`bm sthtmbmnts `e eavm faeemrmnt c`bphnams hrm hs e`ii`ws;

8 : 3 6 =

Nmt Shims 8:?,?? 84?,??? :=?,??? :1?,?? 6??,???

? ?

Bmrcdhnfasm Anvmnt`ry,8/8/:?:? 3?,??? =?,??? 7?,??? 6?,??? 8:?,???

Nmt C`st `e _urcdhsms 88?,??? 81?,??? 85?,?? 31?,???

4?,??? ?

G``fs Hvhaihjim e`r Shim 88?,?? 85?,??? :5?,??? :??,?? =8?,???

? ?

Bmrcdhnfasm
Anvmnt`ry,8/38/:?:?
:?,??? 3?,??? 83?,???
6?,??? 7?,???

C`st `e G``fs S`if 7?,??? 86?,??? :3?,??? 83?,?? 34?,???

?

Gr`ss _r`eat =?,??? 6?,??? :?,??? 85?,?? :?,???

?

Zmquarmf; Zmpihcm tdm imttmrmf jihnls watd tdm hppr`prahtm hb`unts.

-`?`-

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