COMPANY "R,S,T" SA

DIARY BOOK

DATE DETAIL PARTIAL HAS TO TO HAVE

$ 500.00
_ 01 _
Other Expenses and Financial Products
Missing in Box
$ 500.00
Box
Due to cash shortages borne by the company $ 100.00
_ 02_
Banks $ 100.00
Expenses and Financial Products
Interest gained
By interest earned $ 400.00
_03 _
Administrative expenses $ 400.00
Leases
Rents Paid in Advance _ 04 _ $ 800.00
Commissions Charged in Advance
Other Expenses and Financial Products Commissions Earned $ 800.00
Due to accrual of the commission collected in advance
_ 05 _
Depreciation Expense on Furniture and Appliances
Accumulated Depreciation of Furniture and Appliances $ 200.00
Due to depreciation of furniture and fixtures
_ to _ $ 200.00
Profit and loss $ 19,000.00
Shopping
Shopping Expenses
Administrative expenses $ 15,000.00
$ 300.00
Return on Sales
$ 3,300.00
Depreciation Expenses on Furniture and Appliances $ 200.00
To pay off the expenses $ 200.00
_b_
Sales $ 26,000.00
Return on Purchases $ 700.00
Other Expenses and Financial Products $ 300.00
Profit and loss $ 100.00
To settle the Income account
_c_ $ 27100.00
$ 30,000.00
Profit and loss
Inventories
To settle the beginning inventory _ d _ $ 30,000.00
Inventory
$ 40,000.00
Profit and loss
To record the Final Inventory
$ 40,000.00
_ and _
Profit and loss $ 18,100.00
Exercise Utility
To record profits $ 18,100.00
TOTAL $136,200.00 $136,200.00
 COMPANY "R,S,T" SA
WORKSHEET

BALANCES SETTINGS ADJUSTED BALANCES PROFIT AND LOSS SITUATION

ACCOUNTS
DEBTOR CREDITOR HAS TO TO HAVE HAS TO TO HAVE HAS TO TO HAVE HAS TO
Box 4,000.00 500.00 3,500.00 3,500.00
Banks 11,000.00 100.00 11,100.00 11,100.00
Suppliers 2,000.00 2,000.00
Inventories 30,000.00 30,000.00 30,000.00
Shopping 15,000.00 15,000.00 15,000.00
Shopping Expenses 300.00 300.00 300.00
Prepaid Rentals 500.00 400.00 100.00 100.00
Bank loans 4,000.00 4,000.00
Sales 26,000.00 26,000.00 26,000.00
Administrative expenses 2,900.00 400.00 3,300.00 3,300.00
Commissions charged in advance 1,000.00 800.00 200.00
Return on Purchases 700.00 700.00 700.00
Return on Sales 200.00 200.00 200.00
Office Equipment 3,000.00 3,000.00 3,000.00
Capital 33,200.00 33,200.00
THEY ADD 66,900.00 66,900.00
EQUALLY
Other Expenses and Financial Products 500.00 800.00 300.00 300.00
Expenses and Financial Products 100.00 100.00 100.00
Depreciation Expenses on Furniture and Appliances 200.00 200.00 200.00
Accumulated Depreciation of Furniture and Appliances 200.00 200.00
SUMAN 2,000.00 2,000.00 66,700.00 66,700.00 19,000.00 27,100.00
Profit and loss 30,000.00 40,000.00 40,000.00
Exercise Utility 18,100.00
THEY ADD 67,100.00 67,100.00 57,700.00
EQUALLY
FINANCIAL
TO HAVE

2,000.00

4,000.00

200.00

33,200.00

200.00

18,100.00
57,700.00
 COMPANY "R,S,T" SA
STATEMENT OF INCOME

INCOME
Total sales
- Sales Discounts
- Return on Sales
= Net Sales
- Sales cost
Initial inventory 30,000.00
+ Net Purchases 14,600.00
Shopping 15,000.00
+ Shopping Expenses 300.00
= Total Purchases 15,300.00
- Shopping Sales 0
- Return on Purchases 700.00
= Goods Available for Sale 44,600.00
- Final inventory 40,000.00
= Gross Profit on Sales
- Operating Expenses
Administrative expenses 3,300.00
+ Sales Expenses 0
+ Expenses and Financial Products 100.00
= Operational Profit
+ Other Expenses and Financial Products
= Exercise Utility $

REPRESENTATIVE ACCOUNTAN
180360261-2 T
180360048-3
26,000.00
0
200.00 25,800.00
4,600.00

21,200.00
3,400.00

17,800.00
300.00
18,100.00
 COMPANY "R,S,T" SA
STATEMENT OF FINANCIAL POSITION
As of January 1, 2001

ASSET PASSIVE

Current or Circulating Assets 54,600.00 Passive in a short time

Available 14,600.00 Suppliers 2,000.00
Box 3,500.00 Bank loans 4,000.00
Banks 11,100.00
Realizable 40,000.00 Deferred liabilities
Inventories 40,000.00 Commissions Charged in Advance 200.00
TOTAL LIABILITIES
Fixed assets 2,800.00
Depreciables 2,800.00 CAPITAL
Office Equipment 2,800.00
Capital
Deferred assets 100.00 Social capital 33,200.00
Payments 100.00
Prepaid Rentals 100.00 Results
Exercise Profits 18,100.00
TOTAL CAPITAL

TOTAL ASSETS 57,500.00 TOTAL CAPITAL AND LIABILITIES

REPRESENTATIV
COUNTER
E
180360261-2 180360048-3
6,000.00 STATEMENT OF FINANCIAL
POSITION
STATEMENT OF FINANCIAL
POSITION
200.00

6,200.00

33,200.00

18,100.00

51,300.00

57,500.00
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL
POSITION
STATEMENT OF FINANCIAL
POSITION
FINAL STATEMENT
FINAL STATEMENT
NCIERA STATE OF
NCIERA SITUATION
STATE OF
SITUATION
FINANCIAL TION STATE
FINANCIAL TION STATE
FINANCIAL SITUATION
FINANCIAL SITUATION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION