ACCOUNTANCY POOC phe al Fosms of Custrus . Singha ferten cron |* 2 ee MOE a lgal ext ty unlht US TESS Come Teg Ae Goueehent = 64-7 Restarrsecat, ce busruoss dt can aa Nuccony stot “Share the (22 a | ol foes tan : Kehr ra prcheta untus they ayxe ny p enter i cotoact Bear all ferses —|+ bach patrer tes unlld “fetes «Unltd Aalotily obi (e Abt of L Co aren fe eS am 23 oho borne mer sesper “sh fo» share |+ fl compory's shorebelle of Mabilities of other | fase Mniitecl hina Lily ant net B Liability is Lewited he | 2 Aachtect Sr, amount they A to Accontat on conbubictt 0 ae copie a A shereheldlos (: (6 nal tut fo velns of « pony’ emp a di iaeoml = Fra denn in decisinrn | + fatness con ba in|. Sharchollers qe ei rea ksing complinstascy hills ed Yo wish of ‘less DE He gulch, | + Less gots lotion, fee inscloency. Gusles felt breaker blen' Lit Be Lien aie + Line ted cop “ (bee coi coy’ cee capitcd Cored Ti (pera cert este / a)Seca eee eeeeeec eeeece@art Cee a + Instat stesct « Uter- shut stent | Taber fimo + Suibbh—> Smath . Med - sige baingd | - Lavgs bus rues $ busines cau Coxppoxcate Eganizatien Steucfioer Shaseo hates Ct: Aub tex ‘6 / M. e Note? cet |e carey frestceat / CEO aii = l Via Aeuichl [ Company Pome is | Vio Pesiht] (Vie Psi] es i (Park) || THebLuner (fans 2 cacbiols ah,% Nccoundig | Sno | Tesem Meany L Assets Reseeesraos 2 Liki hed Coed tons Clasms 3 | Gu ty Gusnosr's Charms, ancien f= Het generell savenu 6% Sue costa Features L Expectecl bo yise benefits Samm de — Cash Snuealascies Taade Recetvabhles + Liki lity Coatusees —? Reutnes feyoe DT off ae Crephe i Baxk fear fuinciplr only) Onpael tayroll Tax Feyelole Fey aleles fe supp lees+ fous ‘Pde > diff Blo oosit 2 bebelofy bxonple 2 Capital Resenues Cxhenses Dieclends Deca using ° Sguockin Assets = Lubilites + puity Assets = Licbilites + Op + Revenues — Efonse Etiewae Drawings * Qu? Shiela sted ¢ buy mess oO oO °o A= + Q_!oooo { 19000 imal coh looo2 Takes (ocer (oce6 i : @000 000 iperaee 50000 4a600 (8000 ) 3000 ° = 3005 My Se S5000 10000 (S000 Buy eguipred s)_ (8000 (S060 ° Bae 55 3 T0000 FFOO0O 13 000 wither a aso —Z2Z500 be bed uk+ Finameval Statements () Balance Prva — telly Gnaneil las tion (i) Statement of (2h —? ttl finarersl f it) Cash Fleas Staternet > fells Cyh Inflows & Gat Meus (i) Malement of cot 4 loss (Aion dneome Shlemeut) Besent Keenues A Crfenses fe a fesiscl Revenue 72 Come ox Cortical ofexahons > Breckscl Sales pe bsu'phescal ex nen~ Cone ? Ssup Sale, Nen- Cheraking tntomng, > Aderest income, Buchu t cn fcbiten sales of camo investment , [een exch gor Expenses > Gat omvitesaal conscemed, mbleyee benefit, (teres, Lprracken, jacome cbaleaee StasT $51 Sigel eal igeipaiy, { cfs 8 Cored Aes ~> fysbaly conettel ch habe,Tangy be ash > Lavcl, burtdig, Machinee, Uchich Hagel assell > feodusll, ofyragld pelet, Technuval know ~ haus FP Non- Certo of Repl fie> Ose fa companys Busines bicbihefies 7? Men Cexred hablty -» Le Cem bability Cutet Lbs 7? shot Hen Hebili ty L fol as post bf eipeniahin fui Z, aa Pet dsueck % shorbl ESCAUEL s >? pe ha Cereeeny, Le bot nat Atbribted te the sharehlb lors li) Cash ewe Salemont fb sections TP Efescaching > Cah T/2 ent radi A freviliy Geads | Sor fb drucsting > Cab Tio, deel ox arcls 7 Gah secerrvd b fad te sharobe Mere Anand @ Abt holes Neale Pracsirg fer potsenal expense de nok w in P&L Dirvdloncls pe da nol #2 fa phe a rs Radom fuctte QuestionsG+ Kun Bobtyn ____@) Bohanea Shoot Dale Cash. L }30000 + 30000 Ze S (\2000) 12000 1 ‘}13000 4 (GOO 13 | -(5006) ~ (Goca) 8 12000 + [2000 OR +19000 4 19600 Pe - @s0e) 27 ‘|-(i2ce) - (1200) 30 |- reve) ~ (4oeo) 31 + 11500 -(soe Satan ICO | i2000| 19000 | 1s e00 56 00 Gare, 72-300 (OG “Revenue? Kesenus box seaueees = K- 15000 4 C Billed - - — - = £-(9000 aces - Expense Fz Kok = Re 2500 , fr ctedniity N27 Ole | ccc Salasyes = RB S00(i) Cuh Flees em sew — 7 +15000 — (S0ce) at€S00 sat whig 7? kev fe Gls "Pee fy mm (con!) es hah > Jnser>hng ae Equipment em 2 (12000) (12000) —? + 30000 +38000 * Finance Be cht ena OOO a foy > = (4oo0) Det- Eee OZ OO) Ne Problems rachie Ch-4 A (a ea @ tl Se + 25000 (2) + 25000 Sep + 38000 oO 4 3S000 (reg a + {Seo — 48500 Cah? C000 See merece aa See eeeeeeacaae— SSeaaSiSeaaaSiaIaoSES Vico umamiansOl) (Sele >? + (000 Ne Net lief. 2 4000 = 1600. = Cecee) Gusofocd Ore «business > Cah = +95000 Ole Bb = — 30000 * Chanka Ga De27000) * Tene 2 Gah = loco Hewe® |so0OO Jeadl = &T000 Liab’ = = (300a0 loan ~~ Sce Stexfles 442000 + 3608 Reqd to fey mca /ESOO) ar aattaio, ee yw F = 3009 > Sucetvent el (tocee ( [Brsdul |Qr13 Business > Ch = +9000 bab = $000 ¢ Suerplus = +4065 "Roy Cuh = +1006 ‘exec (@rciccameatian OCD) lib = = 29000 [D = -—so@| nd of = Coe) Se Ch= 2. Gre a L E f Boil | Toeel-K. + rus Sei Seeee he «Tnado Recéivello S200. “Cash “ Gpriek 4M « Rekaivd fanning 24400 » Lean leyeblo loo «Tyodb fagebl 2.600 loce0 | luc |Sea0 \¥200 | 9900 (5300 ts2c0 } \ 7s28>§-23 » Acsets > Gu 2 60000 Supp ies > 1500 = TR? (3000 [211400 1 ek Cah > 3900 Keut Befo 9 (00000 + Ligkidity > lean 7? {400d {53200 \7la sila cama 92.00 “Epeaky 2 Diudent = loo Shae ~ S690 Shase = (00000 = for & Sex = 10800 —y [(5b2e [ ah (dl = —1>100 Cec OO?) Slksy = - 12300 ard - - 3600 - PAC >? Ruerue be< Sesu. > 10200 (6¢60 (cca face ea epeb > = 9005 ‘>| - 3focd Glan 3 —(23@ chard ? ~ 7600 eee coco (Pal tQ12z-6 = | Ga Cas SH. | € TRI Build Cof- [ou let] D/D Berra 2otoo | fe Gof \-12600 (2000 fol uit |-Se00 a sm Cale \iseco a Se Cudid (ceo a Sdang — \-deo| a Caled fag. e500 - O5ap | Mu fay _\eeo | | 2200 ae ee = G27 Ascot ie Epes Cosh | Guup | Sf [ TR Gf [Red | fener | WD Invest looed is loa 30000 30000 4 Cals \-r5ea0 \25ee0 bd terest |-200 a Soff Ce al \wo lcoo fad punk “3loo —3(00 Bed fefend 2060 -200 fad Scary ~ send | ( | Ss / 02-8 | Asset bit | - ae eee | ae -se fieep FTN pee pf ep Ines A 20c00 Erol lon. (owe (Oreo fpuif- Gb eo | | con Supply Gabe |-20 |aece billed ( se Seoo Seo Sen Cah lovo loooe Seley Grarmissia | -leoo “00 bf tar — |- S00 S00 Colles fay loco Taw wid Lean |-beco ~€coo lod jrlew -160 180. fe v Ll Qo2-9 ene ssol_ Lia CAS [eup [atl [TR] op | kee | 4 Insect — | ecco locoo b) (er Cash | Reco beeo J felch — |-Rc0 200 leo 4) Ads oyna | (000 (000 €) Sfp bed 3000 3000 ) Som Rev | deo deo g) Bi Med boo 200 §) fad Koal |-4on0 “ceo ; fard teal dr |-2¢0 -200 j) Clled 4980 “4900 ry Bout (A) | = foe (coo(e210 Jew End: Asset 2 Gash = 3000 fGf= (0000 TR = 0c Se ma OOO at ieee, =e i = ieee Ascot vasa a Ch Soff [usb [itl (rR Gp [ Ree [ep [0% 3000 SoCo %00 | [COO Youd Sel |-400 ~4oo ) billed 2200 2oco Jbpuh- Cah |-toeo] | tewo 4 Sefh Cardi loo 100 | Dravsing Hlo60 -600 @)Sex- cash |t@c00 (deco P) Cop (seco 5000 6) Gtledl ict (500 1500 i) rd: ~300 300 )) Sfp fag |-200 -$00 M) Seley ~ 400 “too Gon Asset” Lidh Epa ty. Goh Sf [Gupte in| Gh | Rev [ef [910 § Nov-éud) — {4100 | 1100 frooce | © faeo| 1800 furco} 0 fo JO 4) Seor~ Coad) co 6(00 lean ooo 6000 JDrouirg —— |-l600 [loco4) Cllect fay 2do0 2860 be Spies, “460 ~400 ee ale 2800 1) Sanat | to 5 Df Coal | boo | Goo i) pilled (oo UJoo jarel bill (6) -(60 -(00) ‘) Selasios ~1600 | | -lboo pe Oo2az # Febuns G) Asccl Liah ck imp | (re | lo a) Share VY) Gpusp- Case My a 4b) Sfp - C i Be ed Sip el ve &) f)faid Self (A) a 1 | Salany tack k) food Kewl 6000 1300 100 “eco (200 200 i (60001760 \boco| O \2d0| 300 Movo| (8boo kateal O OO) 25500 (2) Balance Sheol+ Assets —> Current nF Cash URS Nien Cus Arse > Guprod = 6200 Liclwlity 7 Todo fesable = 300 “Spuily 2 Cpt = (eoo Oat a = 1e600 Expense = (4400) + Mime of haf L lass * Resenus —? Kecenue Sufplits : (600 E Assdy 100 a OD = 25500 < (Lia: + Guid) me tS Oo) en Sesuees = 90001210017 £0 = (P6006 . Exfense ~ ffs = 000 6000 |; 7400 600 ( 600 Too Ret = Ne frcGit = = Efrain Ackiveteg: Reo ror Sen: = 9oco 4 6%00 = 15800 Sopher eng — (209 Gfasies ae = — 6000 hace ieee Seeceeterecacoeiae~ Jusesting Acktortiess Epuchut = — 6000 - Fincenetng Acbivihies: Share Goh = + Meco Akt Cuh flee = 29800 ~ Beco +[[Se00 | is Chapter 3 __ © Revie Aroblow Q? + Gerowal Woasnal Dale | Desesipbion foseh | Bit | Corbl Sh 4 | Cosh (e000 Gpitel 16600 4 | Gok 2600 Sef Advance 2000 q_\Gik : | | (200/ 1200 | 160 160 Eta Subh Ares Fade fayablo (0 Cuh e600 Sessita Kevenue 8600 4 Gk (400 Adu: Expense (406 (4 Cah [I200 Prowscte Revenue. (200 Q> Toad Recosvoe [3 loo Sewie Kevenue 13100 as \@alb 1500 Seleey Exfose 1900 2¢ | Cate 246 Cleat al 240 25 |iGale 4800 Trade Rect valrle 400 30 | Gab 2500 Digitlondl brdl 2500 = Gerseal LeberGal A Date | ep lor | bsX 2h | Debit | Gebel | Belerer iL (0000 10000 : 2000 | 8666 si 1200 | 6@0° '0 e600 (STATO) (4 (100 | 14¥qo0o (Fl [1200 25200 2s (S00. | 23700 28 240 | 23460 29 4é00 28260 30 2560 | 25160 _ Vale ip fea’, | fesk he | Debit | Cudit] Belanee cL ( { | W000! 10000 em y ri [ [2cce | [ 2000 | Gap 5) (200 | [200 | Sepphres Lt | Teo | (7a | Trade fyalbe se Senicoo Revenue | lo | | e6co ( e600 |Le | (200 23) 13(o0 | 22900 Adv: Erqdense 14 | | ree | | "Tota Bolaree Deseo tron Debit | Corket Cosh wa 29166 Capi tah Vall (0000 Shep va 2000 pe ee (200 Sopp lies ll 10 Toadle Payable oo Sesuseco Kegenue aa 32900 Adv: Expense Woo