Assets

2 FIXED ASSETS
21 ASSETS IN NON6VALUE

22 INTANGIBLE ASSETS
Patents, trademarks, rights and similar values

23 TANGIBLE ASSETS
Transportation equipment
Buildings

3 CIRCULATING ASSETS
31 INVENTORY
Goods

34 CLAIMS OF THE CA
Accounts receivables

35 SECURITIES AND INVESTMENT VALUE

5 TREASURY
51 CASH ASSET
Banks ( debit balance)
Cash

Total
 TM Liabilities TM
1 OWNER'S EQUITY
11 EQUITY
capital 6,280,000

14 FINANCING DEBT
bank loan 1,000,000
1,500,000
5,000,000

4 CIRCULATING LIABILITIES
44 DEBT OF CURRENT LIABILITIES
300,000 Suppliers 370,000

150,000

5 TREASURY
55 CASH LIABILITIES
500,000
200,000

7,650,000 Total 7,650,000

0
 1-Jan

2340 Transportation equipment

2321 Buildings
3111 goods
3421 Accounts receivables
5141 Bank
5161 Cash
1111 Capital
1481 Bank loan
4411 Suppliers

Opening balance sheet

6-Mar

5141 Bank
5161 Cash
1111 Share capital

Transfer n°A02 + Cash voucher n°130

10-Apr

6111 Purchase of goods

5141 Bank

(Check no. 15 + Invoice no. 05

6-May

5141 Banks
3421 Accounts receivables
7111 Sales of goods

Check n°19 and Invoice n°11

6-Jul

6131 Rentals and rental charges

5141 Banks

Check n°28

6-Sep

6125 Non-stockable purchases of materials and supplies

5161 Cash
 Invoice no. 25 + cash receipt no. 160

6-Nov

5141 Banks
1481 Bank loan

Contract n°3360
 1,500,000
5,000,000
300,000
150,000
500,000
200,000
6,280,000
1,000,000
370,000

alance sheet

500,000
500,000
1,000,000

Cash voucher n°130

20,000
20,000

+ Invoice no. 05

20,000
20,000
40,000

nd Invoice n°11

5,000
5,000

k n°28

2,000
2,000
ash receipt no. 160

2,000,000
2,000,000

t n°3360
 Uses

2340 Transport equipment 2321 Buildings

IF 1,500,000 IF 5,000,000

1,500,000 SD
1,500,000 1,500,000 5,000,000

3111 Goods 3421 Account receivables

IF 300,000 IF 150,000
6-May 20,000

300,000 SD
300,000 300,000 170,000

5141 Banks 5161 Cash

IF 500,000 20,000 10-Apr IF 200,000
6-Mar 500,000 5,000 6-Jul 6-Mar 500,000
6-May 20,000
6-Nov 2,000,000
2,995,000 SD
3,020,000 3,020,000 700,000

6111 Purchase of goods 6131 Rentals and rental charges

10-Apr 20,000 6-Jul 5,000

20,000 SD
20,000 20,000 5,000

6125 Non-stockable purchases of materials

and supplies
6-Sep 2,000

2,000 SD
2,000 2,000
 Resources

2321 Buildings 1111 Share Capital

6,280,000 IF
1,000,000 6-Mar

5,000,000 SD SC 7,280,000
5,000,000 7,280,000 7,280,000

1 Account receivables 4411 supplier

370,000 IF

170,000 SD SC 370,000
170,000 370,000 370,000

5161 Cash
2,000 6-Sep

698,000 SD
700,000

entals and rental charges

5,000 SD
5,000
Resources

1481 Bank Loan

1,000,000 IF
2,000,000 6-Nov

SC 3,000,000
3,000,000 3,000,000

7111 Sales of goods

40,000 6-May

SC 40,000
40,000 40,000
Account number
1111
1481
2321
2340
3111
3421
4411
5141
5161
6111
6125
6131
7111
 Amounts
Title
Debit Credit
Share capital 7,280,000
Bank Loan 3,000,000
Buildings 5,000,000
Transportation equipment 1,500,000
goods 300,000
Accounts receivables 170,000
Suppliers 370,000
Banks 2,995,000
Cash 698,000
Purchase of goods 20,000
Non-stockable purchases of materials and supplies 2,000
Rentals and rental charges 5,000
Sales of goods 40,000
10,690,000 10,690,000
 Assets
2 FIXED ASSETS
21 ASSETS IN NON VALUE

22 INTANGIBLE REAL ESTATE

Patents, trademarks, rights and similar values

23 CORPORAL REAL ESTATE

Transportation equipment
Buildings

24/25 REAL ESTATE FINANCIAL

3 CIRCULATING ASSETS
31 INVENTORY
M/s

34 CLAIMS OF THE CA
Accounts receivables

35 SECURITIES AND INVESTMENT VALUE

5 TREASURY
51 CASH ASSET
Banks
Cash

Total
 Amounts Liabilities Amounts
1 PERMANENT FUNDING
11 EQUITY
Share capital 7,280,000
Annual surplus ( debit balance) -37,000

14 FINANCING DEBT
Bank loan 3,000,000
1,500,000
5,000,000

4 CIRCULATING LIABILITIES
44 DEBT OF CURRENT LIABILITIES
250,000 Suppliers 370,000

170,000

5 TREASURY
55 CASH LIABILITIES
2,995,000
698,000

10,613,000 Total 10,613,000 0

71 OPERATING INCOME 40,000
711 Sales of goods 40,000
712 Sales of goods and services produced

61 Operating expenses 77,000

611 Resold purchases of goods 70,000
612 Consumed purchases of materials and supplies 2,000
613/614 Various rental received 5,000

Operating result -37,000

73 Financial income 0
732 TP products and other immobilized securities
733 Exchange gains
738 interest and other PF
739 Financial recovery

63 Financial expenses 0
631 Interest charges
633 Exchange losses
638 Other financial charges
639 Financial allocations

Financial Result 0
Current result -37,000

75 Non-current products 0
751 Proceeds from disposals of fixed assets
756 balancing grants
757 reversals on investment subsidies
758 other non-current products
759 non-current recovery

65 Non-Current Loads 0
651 net depreciation values
656 grants awarded
658 other non-current charges
659 non-current allocations

Non-current result 0
Annual surplus -37,000
Initial stock of goods 300,000
Final stock of goods 250,000
Stock variation -50,000