Professional Documents
Culture Documents
-167.5
-250
-25
2500
-3500
6400 -2250 1600
-40
-6000 6000
-120
-38
-2400
200
-250
-30
-1800
-75
-647.5 900 100 -75 342 210 1695
liabilities
equity
current non current
t payable cash loan share capital revaluation r earnings
sales cost of sales operating income
120 200 600 500 950
2500
100
500
160
-48
-167.5
-250
2500
-3500
8000 -2250
-2400
200
-250
300
406.5
total assets total liability + equity
r earnings
operating expenses + tax
950 2370 2370
2500 2500
100 100
500 500
160 160
-48 -48
-167.5 -167.5
-250 -250
-25 -25 -25
2500 2500
-3500 -3500
5750 5750
-40 -40 -40
0 0
-120 -120 -120
-38 -38 -38
-2400 -2400
200 200
-250 -250
-30 -30 -30
-1800 -1800 -1800
-300 0 0
-75 -75 -75
-2428 5336.5 5336.5
406.5
sales 8000
less cos of sales -6215.5
gross profit 1784.5
operating income 100
operating expenses + tax -2428
net profit -543.5
r earning bd 950
r earning cd 406.5
non current asset cost acc dep nbv
building 1160 -248 912
plant 1900 -647.5 1252.5
investment 900 900
intangible 100 -75 25
3089.5
current
receivable 342
inventory 210
cash 1695 2247
5336.5
equity
o.s.c 3000
revaluation 360
r earning 406.5
3766.5
liabilities
current
payable 520
cash 200 720
non current
loan 850 5336.5
operating -205
investing -350
financing 2250
cash flow for the year 1695
bd -200
cd 1495