Sample Sba

Blakes Cosmetic Centre

45

Vincent RileysTrading, Profit and Loss Account for the year ending November 30, 2008

$$$

Sales61825

27061555

Less Returns Inwards

LESS COST OF GOODS SOLD:Opening Stock10000

Purchases28100

Less Returns Outwards32027780

Cost of Goods Available for Sale37780

Less Closing Stock 540032380

GROSS PROFIT29175

ADD Discount Received:500

5000

4300

690

15700 600

29775

26190

LESS EXPENSESRates

Rent

Electricity

Discount Allowed

Wages

NET PROFIT

3585


Balance Sheet as at July 31st 2006

FIXED ASSETSCostDep.N.B.V

Premises35000-35000

Furniture & Fixtures8000-8000

Air Conditioner25000-25000

Motor Van26000-26000

9400094000

CURRENT ASSETS

Stock5400

Debtors24055

Bank 56610

Cash5400

91465

LESS CURRENT LIABILITIES

Creditors12980

Appliance Traders2500037980

WORKING CAPITAL53485

147485

FINANCED BY:

Capital105100

Add Net Profit3585

103685

Less Drawings11200

97485

Loan from P. Smith50000

147485

source

documents

Sales InvoiceTO: T. Jobb 68 Waltham Park Rd. Kingston 11 November 9,2008INVOICE NO:

1234

Bought of: Vincent Rileys Hardware3 Balmoral Ave.

Kingston

QuantityDescription Per Unit

$Total

$

1lb2 bags

Nail

Cement200.00

700.00200.00

1400.00

TOTALS1600.00

TO: V. Ellis

75 Molynes Rd.

Kingston November22,2008INVOICE NO:

1235

Bought of: Vincent Rileys Hardware3 Balmoral Ave.

Kingston


$Total

$

2lbs6bags1Bag2NailsCementSiliconeDoor Knobs

Less 10% Trade Discount300

700

250

600600.00

4200.00

250.00

1200.00

635.00

TOTALS5,615.00

See Sales Journal and Returns Inwards Journal on page 27TO: E. Howell

14 Greenvale Road

Mandeville

July 20, 2006INVOICE NO:

1236

Bought of: Blakes Cosmetic Centre,

21 Barnett Street

Montego Bay


$Total

$

4

Hair spray

Less 5% Trade Discount1,500.006,000.00

300.00

TOTALS5,700.00

TO: C. Christopher

21A Rose Avenue

Kingston 20


1237

Bought of: Blakes Cosmetic Centre,

21 Barnett Street

Montego Bay


$Total

$

2

Bubble Bath2,500.005000.00

TOTALS5,000.00

See Sales Journal and Returns Inwards Journal on page 27

Purchases Invoice TO: Vincent Rileys Hardware 3 Balmoral Ave.

Kingston .

November 5,2008INVOICE NO:

3214

Bought of: A. Smith 15 Half Way Three Rd.

QuantityDescriptionPer Unit Total

6lbs 7 bags

5 bags

Nails

Cement

Silicone

Less 20% Trade Discount$

200.00 500.00

160.00$

800.003500.00

800.00

1020.00

TOTALS4,080.00

TO: Vincent Rileys Hardware 3 Balmoral Ave.

Kingston November 21,2008INVOICE NO:

3215

Bought of: K. Percy 26 Maxfield Ave.

Kingston

QuantityDescriptionPer UnitTotal

10 bags10

CementDoor Knobs$

500.00420.00$

5000.004200.00

TOTALS9,2000.00

See Purchases Journal and Returns Outwards Journal on page 28TO: Blakes Cosmetic Centre 21 Barnett Street

Montego Bay


3216

Bought of: J. Copper

128 Canal Close Bridgeport, St. Catherine

QuantityDescriptionPer UnitTotal

5

Bubble Bath

Less 5% Trade Discount$

100.00

$

500.00

50.00

TOTALS450.00

See Purchases Journal and Returns Outwards Journal on page 28DEBIT NOTESA.Smith

15 Half Way Tree

Rd.

Vincent Rileys Hardware

3 Balmoral Ave.

Kingston

DEBIT NOTE No. 5/23

Per UnitTotal

2 Nails

Less 20% Trade discount $

200.00$

400.00

80.00

320.00

See Returns Outwards Journal on page 28A. Barham

Lot 21 Beadles Drive

Santa Cruz, St. Elizabeth


21 Barnett Street

Montego Bay

DEBIT NOTE No. 5/24

Per UnitTotal

2 Facial Sets

Less 10% Trade Discount

$

200.00

$

400.00

40.00

360.00

M. Scott

18 West Street

Kingston 5

Blakes Cosmetics Centre

21 Barnett Street

Montego Bay

DEBIT NOTE No. 5/25

Per UnitTotal

2 Hair spray $

300.00$

600.00

600.00

See Returns Outwards Journal on page 28CREDIT NOTES

Vincent Rileys Hardware

3 Balmoral Ave.

Kingston

T.Jobb

68 Waltham Park Rd.

Kingston 11

CREDIT NOTE No: 23/5

Per UnitTotal

1 Nail $

300.00$

300.00

300.00

Blakes Cosmetics Centre

21 Barnett Street

Montego Bay

E. Blake

13 Ward Avenue

Santa Cruz

CREDIT NOTE No: 23/6

Per UnitTotal

1 Lipstick1000.00$

1000.00

1000.00

See Returns Inwards Journal on page 27BLAKES COSMETIC CENTRE

PETTY CASH VOUCHER

See Petty Cash Transactions on page 19See Petty Cash Book on page 25

See Petty Cash Transactions on page 19See Petty Cash Book on pages 25






RECEIPTS RECEIVED

NO. 235 July 8, 2006

Received from __Down By the Riva Retail and Wholesale____________

The sum of - Ten Thousand----------------------------------------------- Dollars

----------------------------------------- Cents for Cosmetic Products

_$10 00.00__ WITH THANKS Per_____________________

NO.236 July 17, 2006

Received from D. Tom . The sum of -Two Thousand Seven Hundred and Seventy Nine---- Dollars

------------------------------------ Cents for Cosmetic Products $_2 779.00___

WITH THANKS Per _______________________RECEIPTS PAIDNO.560

July 2, 2006Received from ____Blakes Cosmetic Centre__________ the sum of Ten Thousand-------------------------------------- Dollars --------------------------------------- Cents for Furniture and Fittings

$10 000.00_ WITH THANKS Per_______________________

NO.561

July 3, 2006Received from ____Blakes Cosmetic Centre__________The sum of _ Seven Thousand Two Hundred-----------------------Dollars -------------------------------------- Cents for Cosmetic Products $ 7 200.00 WITH THANKS Per________________________

NO.562 July 18, 2006Received from _____Blakes Cosmetic Centre______________The sum of --Five Hundred----------------------------------- Dollars ------------------------------------------- Cents for Motor Expenses $ 500.00 WITH THANKS Per________________________

NO.563

July 19, 2006Received from _____Blakes Cosmetic Centre______________

the sum of -----Six Hundred-----------------------------------------------Dollars------------------------------------ Cents for Electricity $ 600.00

WITH THANKS Per ________________________________

NO.564

July 21, 2006

Received from _____Blakes Cosmetic Centre______________The sum of --Seven Hundred------------------------------------------- Dollars--------------------------------------- Cents for Office Expenses $ 700.00

WITH THANKS Per_________________________

NO.565

July 2006Received from ________________________________________________The sum of _________________________________________ Dollars ______________________ Cents for __________________________ ____________

WITH THANKS Per________________________

CHEQUES RECEIVEDTHE BANK OF NOVA SCOTIA JAMAICA LIMITEDSANTA CRUZ BRANCHScotiabank ST. ELIZABETH, JAMAICA

22120

DATE July 29, 2006

PAY TO THE

ORDER OF Blakes Cosmetic Centre $ 22 500.00THE SUM OFTwenty Two Thousand Five HundredDOLLARS

Scotiabank

THE BANK OF NOVA SCOTIA LIMITED

SANTA CRUZ BRANCH

77 MAIN STREET

ST. ELIZABETH, JAMAICA W.I.

______________________________________

______________________________________

22120:8131500 2: 03006 16

THE BANK OF NOVA SCOTIA JAMAICA LIMITEDSANTA CRUZ BRANCHScotiabank ST. ELIZABETH, JAMAICA

22121

DATE

PAY TO THE

ORDER OF $ ______________THE SUM OF DOLLARS

Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

22121:8131500 2: 03006 16

CHEQUES PAID O55198

DATE July 5, 2006

PAY TO THE

ORDER OF Ashermans Motor Sales and Company Ltd $ 15 000.00THE SUM OF Fifteen Thousand DOLLARS

Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055198:8131500 2: 03006 16 O55199

DATE July 14, 2006

PAY TO THE

ORDER OF A. Barham $ 1 710.00THE SUM OF One Thousand Seven Hundred and Ten DOLLARS

Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055199:8131500 2: 03006 16

O55200

DATE July 15, 2006

PAY TO THE

ORDER OF National Water Commission $ 600.00THE SUM OF Six Hundred DOLLARS

Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055200:8131500 2: 03006 16

O55201

DATE July 15, 2006

PAY TO THE

ORDER OF La Buena Vesta Apartment Building $ 2 500.00THE SUM OFTwo Thousand Five HundredDOLLARS Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055201:8131500 2: 03006 16

O55202

DATE July 18, 2006

PAY TO THE

ORDER OF Manucon Enterprise $ 15 000.00THE SUM OFFifteen Thousand DOLLARS Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055202:8131500 2: 03006 16

O55203

DATE July 22, 2006

PAY TO THE

ORDER OF Mi Phone $ 950.00THE SUM OFNine HundredDOLLARS

Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055203:8131500 2: 03006 16

O55204

DATE July 25, 2006

PAY TO THE

ORDER OF Computer City $10 000.00

THE SUM OFTen Thousand DOLLARS

Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055204:8131500 2: 03006 16

O55205

DATE July 2006

PAY TO THE

ORDER OF $ _____________THE SUM OF DOLLARS

Scotiabank


SANTA CRUZ BRANCH

77 MAIN STREET


______________________________________

______________________________________

055205:8131500 2: 03006 16

BANK LODGEMENT SLIPS

NO.

THE BANK OF NOVA SCOTIA JAMAICA LTD

CREDIT ACCOUNT

A/C NUMBER 3912-52

PARTICULARS OF CHEQUE

BANK

DRAWN ONAMOUNTBANK

DRAWN ONAMOUNTBANK

DRAWN ONAMOUNT

NCB#563215

$

100 000

00B/F TOTAL$B/F TOTAL

$

100 00000

TOTAL CHEQUES __________

CURRENT ACCOUNT DEPOSIT SLIP

THE BAK OF NOVA SCOTIA JAMICA LIMITED

SANTA CRUZ BRANCH

July 1 06 20

Customers are advised that the Bank reserves

the right at its discretion to postpone payment

of cheques drawn against uncleared effects

which may have been credited to the account.

CREDIT ACCOUNT OF:


DETAILS AMOUNT

- X $20--

- X $50--

10 X $100 $1 00000

8 X $500 $4 00000

95 X $1000 95 00000

COINS--

TOTAL CASH $100 00000

TOTAL CHEQUE--

TOTAL$100 00000

NO.

THE BANK OF NOVA SCOTIA JAMAICA LTD

CREDIT ACCOUNT

A/C NUMBER 56321-85

PARTICULARS OF CHEQUE

BANK

DRAWN ONAMOUNTBANK

DRAWN ONAMOUNTBANK

DRAWN ONAMOUNT

CA 3699128$

22 500

22 50000B/F TOTAL$B/F TOTAL

$

TOTAL CHEQUES 22 500 00

CURRENT ACCOUNT DEPOSIT SLIP

THE BAK OF NOVA SCOTIA JAMICA LIMITED

SANTA CRUZ BRANCH

Aug. 1 06 20

Customers are advised that the Bank reserves

the right at its discretion to postpone payment

of cheques drawn against uncleared effects

which may have been credited to the account.

CREDIT ACCOUNT OF:


DETAILS AMOUNT

X $20--

X $50--

X $100--

X $500--

X $1000--

COINS--

TOTAL

CASH--

TOTAL CHEQUE 22 50000

TOTAL22 50000

Profitability RatioGross Profit Percentage = Total Goss Profit *100

Sales

= 42335 * 100

50050

= 84.5%Net Profit Percentage= Net Profit *100

Net Sales

= 32334 *100

50050

= 64.6%Return on Capital Employed= Net Profit___ *100

Capital Employed

Capital Employed is Average Capital

Average Capital= Opening Capital + Closing Capital 2

Average Capital = 150000 + 182334

2

= 332334

2

= 166167

Return on Capital Invested= 32334 *100

166167

= 19.5%

Liquidity Ratio

Current Ratio= Current Assets

Current Liability

= 135854

3270

= 41.54: 1

Acid Test Ratio/Quick Ratio= Current Assets- Stock

Current Liability

= 135 854 5790

3270

= 130 064__

3270

= 39.7:1Stock Turn or Rate of Turner= Net Sales

Average stock

Average Stock = Opening Stock + Closing Stock

2

= 0 + 5790

2

= 2895

- Rate of Turner= 47625

2895

= 16 timesDebtor Day Ratio= Debtor * 12

Net Sales

= 12275 * 12

47625

= 147300 47625

= Approx. 3months and 1 weekCreditor Day Ratio= Creditor * 12

Purchases

= 3270 * 12

13410

= 39240

13410

= Approx. 3months

raphical

presentations

GRAPHICAL PRESENTATION

CR

DEPOSITORS

INITIAL

LOK

TELLERS

INITIAL

CR

DEPOSITORS

INITIAL

LOK

TELLERS

INITIAL

45

_1205480722.xlsSheet1

Blake's Cosmetic Centre

Petty Cash Voucher

Folio NO:006Date:July 8, 2006

FOR WHAT REQUIREDAMOUNT

$

Travelling45.00

45.00

APPROVED BY

RECEIVED BY

_1205480755.xlsSheet1


Petty Cash Voucher



$

Travelling86.00

86.00

APPROVED BY

RECEIVED BY

_1205480837.xlsSheet1


Petty Cash Voucher



$

FLOAT600.00

600.00

APPROVED BY

RECEIVED BY

_1205698417.xls

_1205698572.xls

_1205480851.xlsSheet1


Petty Cash Voucher



$

Travelling54.00

54.00

APPROVED BY

RECEIVED BY

_1205480779.xlsSheet1


Petty Cash Voucher



$

Cleaning38.00

38.00

APPROVED BY

RECEIVED BY

_1205480801.xlsSheet1


Petty Cash Voucher



$

Delivery46.00

46.00

APPROVED BY

RECEIVED BY

_1205480768.xlsSheet1


Petty Cash Voucher

Folio NO:011Date:July21, 2006


$

Postage23.00

23.00

APPROVED BY

RECEIVED BY

_1205480739.xlsSheet1


Petty Cash Voucher



$

Delivery35.00

35.00

APPROVED BY

RECEIVED BY

_1205480748.xlsSheet1


Petty Cash Voucher



$

Postage45.00

45.00

APPROVED BY

RECEIVED BY

_1205480730.xlsSheet1


Petty Cash Voucher



$

Cleaning56.00

56.00

APPROVED BY

RECEIVED BY

_1205480704.xlsSheet1


Petty Cash Voucher



$

Delivery39.00

39.00

APPROVED BY

RECEIVED BY

_1205480714.xlsSheet1


Petty Cash Voucher



$

Stationery45.00

45.00

APPROVED BY

RECEIVED BY

_1205479687.xls

_1205480688.xlsSheet1


Petty Cash Voucher

Folio NO:003Date:June 5, 2006


$

Cleaning38.00

38.00

APPROVED BY

RECEIVED BY

_1204291680.xlsSheet1


Petty Cash Voucher

Folio NO:Date:


$

APPROVED BY

RECEIVED BY

Sample Sba

Documents

Transcript of Sample Sba