BD to FS With Vedio Link

8/20/2019 BD to FS With Vedio Link

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Business Decisions and Finan


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ial Statements


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Transa

Started business with Sha

Raised money by issuing 9% Bonds o

Purhased otton ! "hirts #or ash

Purhased laptops on redit #rom $

"old 0% o# ! shirts #or ash

Purhased shares o# & ltd

"alary paid

Rent Paid

'ommission( )% on sales


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*nterest also paid

Purhase sto+ and issued shares

http(,,youtube,uym1sp./

http://youtu.be/6uym1spVjKwhttp://youtu.be/6uym1spVjKw


12/73

DStarted business w


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!aised money by isPurhased otton ! "h

Purhased laptops on

Sold '0$ of T shirts

Purhased shares o# &

*nterest also paidPurhase sto+ and is

Sold shares of ltd

http(,,youtube,4#apP

http://youtu.be/4fapPJGceG0http://youtu.be/4fapPJGceG0


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D

Raised money by issu

)urchased cotton TPurhased laptops on

Purhased shares o# &

Salary paid


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)aid o* '0$ +oan

*nterest also paidDistributed Diiden


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300000

200000

240000

90000

300000

100000

30000)0000

1)000


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15000

)0000


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300000


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200000240000

90000

300000

100000

15000)0000

100000


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200000

24000090000

100000

30000


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120000

15000


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BS as on 3%-3-.0%

SourcesCapital

9% Bonds

$ 67!8P

R Pro:t

&ssets

"to+ !"

7aptop

& "hares


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'*;

Assets

7iabilities

o o# shares


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!esultin" in incre


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!esultin" in incre

!esultin" ncome

!esultin" in reduc


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!esultin" in ac1ui

!esultin" in 2xpen


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!esultin" in !edu

!esultin" in !edu


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/

3)0000

200000

90000

43000

'3,000

14000

90000

100000


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34?000

'3,000

53000

290000

393000

3)0001123


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se in capi


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se in +iab

ion in as


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iton of as

se


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tion in lia

tion in 21


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S for .0%3

ncomes"ales

2xpenses

'8"

"alaryRent

'ommission

interest


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)ro5t


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inancial Stat

al


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ilities

ets


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set


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ilities

ity


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4%/

300000

144000

30000)0000

1)000

15000

2)?000


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/3,000


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ments


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CFS for .0

!eceipts'apital

9% Bonds

"ales

)ayments"to+ !"

& "hares

"alary

Rent


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'ommission

interest

C6


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34%/

300000

200000

300000

500000

240000

100000

30000

)0000


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1)000

150004)3000

3/7,000


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Decisions

"tarted business ith apital

!oo+ 10% loan 6on 1st April

Purhased sto+ #or ash

purhased sto+ on redit

sold 0% sto+ on redit

Plant purhased #or ash 61st April

7i#e o# the plant 6 years

"alary #or the period #ully paid

Rent per month

Rent paid

*nterest due but not paid


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)00000

300000

240000

300000

?)0000

100000

)

30000

3000

?2000


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&ccountin" 21uatio

ources 8


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n

&ssets


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Balance Sheet ncome Statement

Sources ncomes

2xpenses

0

&ssets

0

0


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Cash Flow Statement

!eceipts

)ayments

0


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Decisions

"tarted business ith apital 300000

!oo+ 10% loan 1)0000

Purhased sto+ #or ash 240000

purhased sto+ on redit 300000

sold 0% sto+ on redit ?)0000

"alary per month )000

"alary paid ))000

'olletion #rom Debtors 50%

Purhased plant 100000

Depreiation on plant 20%


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Balane "heet *nome "tatement

Sources ncomes

2xpenses

&ssets


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'ash @lo "tatement

!eceipts

)ayments


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2xercise 3 Balance Sheet

"tarted Business ith 20000

Aailed 10% 7oan 50000

Purhased sto+ o# goods #or ash )0000

Purhased sto+ on redit 20000

Purhased plant on redit #rom $ 0000

sold entire sto+ #or ash 100000

2xercise /

"tarted Business ith 1)0000


Purhased sto+ o# goods #or ash 120000

Purhased plant on redit #rom $ ?)000

sold 0% sto+ #or ash ?)000

"old entire sto+ #or 20000

2xercise 9"tarted Business ith 150000


Purhased sto+ o# goods on redit 120000

Purhased shares o# B ltd #or ash 90000

sold 30% sto+ #or ash 1)0000

*nterest paid

2xercise '



Purhased sto+ o# goods on redit ?)000

Purhased shares o# B ltd #or ash 90000sold entire sto+ #or ash 1)0000

"alary paid 4)000

Rent paid 0000

*nterest due but not paid 0

2xercise 7




Purhased shares o# B ltd #or ash 4)000

sold 30% sto+ #or ash ?)000

"alary paid 22)00Rent paid 30000

sold shares 30000

2xercise




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Purhased shares o# B ltd #or ash 30000

sold 30% sto+ #or ash )0000

"alary paid )000

Diidend reeied )000

*nterest paid

2xercise #"tarted Business ith 10000


Purhased sto+ o# goods 2)000



sold entire sto+ #or ash )0000

interest paid

entire pro:t distributed as diidend

2xercise %0


Aailed 10% 7oan 40000Purhased sto+ o# goods 2)000



sold entire sto+ #or ash )0000

interest paid

>o pro:t distributed


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ncome Statement ash Flow Statemen


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DecisionsPurhased sto+ #or ash 12)000

"old 40% o# sto+ on redit 300000

"alary per month 000

"alary paid 0000Rent per month 3000

Rent Paid ?2000

1)


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Balance Sheet ncome Statement

Sources opening 'losing ncomes

'apital 100000

Retained Pro:t 12)000

9% Bonds 1)0000

'reditors 2)000 2xpenses

400000

&ssets'ash 100000

Debtors 11000

"to+ ?)000

Plant 50000

7ess A Depreiation -1000

400000


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Cash Flow Statement

opening

!eceipts

)ayments

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