544 Cr

407 Cr

141 Cr
1 Cr 12 Cr
Total Assets = BDT 121Cr Total Liabilities = BDT 544Cr

BDT 121Cr
×100 = 22.24%
BDT 544Cr

• Only 22.24% of the liability can be repaid by selling the company’s

asset
 Evaly
Journal
For the month ended at 31st December,2018
Date Details Dr(BDT) Cr(BDT)
Dec 4 Network routers 5,500
Wavlink 5,500
Dec 5 Furnitures 250,000
Regal Furniture 250,000
Dec 6 Monitors 165,000
Marcel 165,000
Dec 7 Computer equipments 45,000
Ryans computers 45,000
Dec 8 Network components 32,400
Asus 32,400
Dec 9 Asus 3,700
Network components 3,700
 Date Details Dr(BDT) Cr(BDT)
Dec 12 Projectors 48,000
Hitachi 48,000
Dec 17 Printers 38,400
Canon 38,400
Dec 18 Canon 9,600
Printer 9,600
Dec 21 Cubicles 35,000
Hatil Furniture 35,000
Dec 25 Air conditioners 375,000
Panasonic 375,000
Dec 28 Glass panels 42,000
Brothers Furniture 42,000
Dec 29 Brothers Furniture 12,000
Glass panels 12,000
1,074,000 1,074,000
 Evaly
Purchase Day Book
For the month ended at 31st December,2018
Date Details BDT
Dec 4 JIFC FU 895,000
Dec 5 BD Gadget Box 505,000
Dec 6 Marvel Fashion 475,000
Dec 7 Ryans computers 45,000
Dec 8 Asus 32,400
Dec 12 Hitachi 48,000
Dec 17 Canon 38,400
Dec 21 Hatil Furniture 35,000
Dec 25 Panasonic 375,000
Dec 28 Brothers Furniture 42,000
Total Credit Purchase for the month 1,074,000
 Evaly
Purchase return day book
For the month ended at 31st December,2018
Date Details BDT
Dec 9 Asus 3,700
Dec 18 Canon 9,600
Dec 29 Brothers furniture 12,000
Total Purchase Return for the month 25,300
 Evaly
Trade payables ledger control account
For the month ended at 31st December,2018
Date Details £ Date Details £
2018 Purchase return day 25,300 2018 Purchase Day Book 1,036,300
Dec 31 book Dec 31
Dec 31 Cash Book 235,000 Dec 31 Journal 46,400
(Interest Charged)
Dec 31 Cash Book 23,000
(Discount received)
Dec 31 Balance c/d 799,100

1,082,700 1,082,700

2019 Balance b/d 799,100

Jan 1
 Evaly
Cashbook
For the month ended at 31st December,2018
DATE DETAILS DISCOUNT CASH BANK DATE DETAILS DISCOUNT CASH BANK
ALLOWED RECEIVED
2018 Capital (Equity) 10,000,000 2018 Cash (c) 3,090,000
Dec 1 Dec 4
Dec 3 Loan – Sonali 6,000,000 Dec 5 Rent 500,000
Bank (Premises)
Dec 4 Bank (c) 3,090,000 Dec 9 Machinery and 155,000
Equipment
Dec 15 Computer 31,000 Dec 16 Wages and 1,500,000
Equipment Salaries
Dec 21 Printers 3,000 Dec 18 Insurance 200,000
(unwanted)
Dec 24 Motel Ltd 1,250 30,000 Dec 20 General 150,000
Expenses
Dec 26 Electricity 230,000
Dec 31 Payment 23,300 235,000
(Credit
Suppliers)
Dec 31 Balance C/d 8,414,000 4,680,000
1,250 9,154,000 10,000,000 23,300 9,154,000 10,000,000
2019 Balance b/d
Jan 01 8,414,000 4,680,000
 Evaly
Petty cashbook
For the month ended at 31st December,2018
Debit Date Details Total Postage & Cleaning Petrol Telephone Refreshments Cartage
Stationery bill
20,000 2019 Balance b/d
Jan 01
Jan 02 Transport 600 600
expenses
Jan 03 Envelops & 450 450
stationery
Jan 04 Photocopy paper 120 120
Jan 08 Cleaner’s Wage 3,550 3,550
Jan 11 Packaging boxes & 950 950
papers
Jan 15 Telephone bill 2,000 2,000
Jan 19 Miscellaneous 300
expenses
Jan 23 Petrol 500 500
Jan 25 Refreshment 175 175
Jan 26 Cartage 1,550 1,550
10,195 1,520 3,550 1,100 2,000 175 1,550
10,195 Jan 31 Cashbook(Refill)
Balance c/d 20,000
30,195 30,195
2019 Balance b/d
20000 Feb 1
Thank You