Fly by Night Delivery Company

invest 10000
car 8000
petrol 1000 800
office sales 3000
advace payment 1000
received cash 8000
billed customer 6200
office rent 4000

ASSETS
CASH Car office supplies trade recievable
10000
2000 8000
1200 8000
2200 8000
2200 8000
2200 8000 3000
10200 8000 3000
10200 8000 3000 6200
6200 8000 3000 6200
6000 8000 3000 6200
10900 8000 3000 1300
10900 8000 3000 1300

BALANCE SHEET INCOME STATEMENT

ASSETS AMT REVENUE
CASH 10000 REVENUE FR SALES
CAR 8000 CASH
OFFICE SUPPLY 3000 CREDIT
TRADERECEIVABLE 1300 Advance payment UNEARNED REVENUE
TOTAL 22300 TOTAL REVENUE

LIAB AND EQUITY EXPENSES

EQUITY 20200 FUEL EXPENSE
TRADEPAYABLE 3000 RENT EXPENSE
TOTAL 23200
PROFIT
c paid

d provided services

g collected

conservation principrealization principle

LIAB EQUITY
petrol expense advance payment trade payable
10000
10000
200 9000
200 1000 9000
200 1000 9000
200 1000 3000 9000
200 1000 3000 17000
200 1000 3000 23200
200 1000 3000 19200
1000 3000 19200
1000 3000 19200
3000 20200

CASH FLOW STATEMENT

AMT AMT OPERATING ACTIVITIES AMT
CASH COLLECTION 13900
8000 FUEL EXPENSES -1000
6200 RENT PAYMENT -4000
1000 8900
15200 15200 INVESTING ACTIVITIES
PURCHASE OF CAR -8000

1000 FINANCING ACTIVITIES

4000 ISSUE OF SHARE CAPITAL 10000
5000 5000 CASH AND CASH EQUIVALENT
10200

STATEMENT OF CHANGES IN EQUITY

BEGINNING CAPITAL
PROFIT FOR THE YEAR
SHORT INVESTMENT ND EASILY LIQUIDATED - CASH EQUIVALENT
 OPERATING INVESTING AND FINANCING
AMT

8900

-8000

10000
10900

10000
10200
20200