Q2 class 3

BS as on 31st march 2010

Source
Asset
Capital
100000 Stock
Bond
100000 Plant
Y
25000 Receivable
OS Electricity
15000 CIH
retained profit
196000
436000

Asset =

E+
L
436000 296000

0
20000
200000
216000

436000

140000

Q3 class 3
BS as on 1st April 2010
Source
Asset
Capital
40000 Plant
Retained Profit
120000 Shares
Bonds
40000 Stock
Receiable
CIH
200000

BS as on 1st April 2010

Source
Asset
Capital
40000 Plant
Retained Profit
145750 Shares
Bonds
40000 Stock
OS Rrent
6000 Receiable
Y
10000 CIH
chitfund
furniture
241750

45000
50000
55000
20000
30000
200000

43750
50000
32500
20000
75500
10000
10000
241750

IS for Q1
Income
sales
interest

CFS for Q1
Receipt
opening
sales
interest

IS for the year ending 31st march 2010

Income
Expense
Sales
130000 COGS
40000
Sales
200000 Depriciation
5000
E Charge
15000
COGS
60000
Interest
4000
330000
124000
206000 net profit
CS for the
Receipt
Capital
Bond
Sales

year ending 31st march 2010

Payment
100000 Stock
100000
100000 E Charge
0
130000 Interest
4000
dividend
10000
CIH
216000

10% on capital

S for Q1
Expense
80000 rent
1500 COGs
exp
depreciat
interest
81500

6000
32500
15000
1250
1000
55750
25750 Profit

FS for Q1
Payment
30000 stock
80000 rent
1500 chitfund
exp

10000
0
10000
15000

interest
111500
CIH

1000
36000
75500

1
BS as on 31st march 2010
Source
Asset
Capital
100000 Shares
10% Loan
200000 Plant
X
50000 Advanced Rent
Dividend
2000 Advanced Adtv
Profit
-72000 Painting
0 CIH
280000

0
40000
12000
10000
0
218000
280000

BS as on 31st march 2010

Source
Asset
Shares
100000 Goods
Bond
100000 Plant
Y
25000 M
OS Electric
15000 CIH
Profit
196000
436000

0
20000
200000
216000
0
436000

BS as on April 1
Source
Asset
Capital
40000 Plant
Profit
120000 Shares
Bonds
40000 Stock
0 Cash
0 Receiable
200000

45000
50000
55000
30000
20000
200000

BS for Q1
Source
Capital
Profit
Bonds
Y
OS Rent

Asset
40000 Goods
145750 Plant
40000 Shares
10000 Cash
6000 Receiable

32500
43750
50000
75500
20000

0 Chitfund
0 Furniture
241750

10000
10000
241750

4
BS for Q1
Source
Capital
Y
OS Rent
profit

Asset
50000 Furniture
15000 Goods
0 ADV insurance
-12000 Shares
0 CIH
53000

20000
0
0
18000
15000
53000

IS for the year ending 31st march 2010

Income
Expense
Sale of painting
100000 Depriciation
Sale of share
65000 Rent
0 Adtv
0 COGS painting
0 COGS shares
0 Salary
0 Interest
Total
165000 Total
Profit

IS for the year ending 31st march 2010

Income
Expense
Goods Sale
130000 COGS
Goods Sale
200000 Depriciation
0 Electricity
0 COGS
0 Dividend
0 Interest
330000
Profit

IS for Q1
Income
sale of Goods
Interest

Expense
80000 Rent
1500 COGS
0 Expense
0 Depreciation
0 Interest on bond

10000
12000
5000
80000
50000
60000
20000
237000
-72000

40000
5000
15000
60000
10000
4000
134000
196000

6000
32500
15000
1250
1000

CS for the year ending 31st ma

Receipt
Capital
10% Loan
Sale of painting
Dividend
Sale of share
Total

CS for the year ending 31st ma

Receipt
Shares
Bond
Goods Sale

CS for Q1
Receipt
Opening
Sale of good
Interest

81500
Profit

IS for Q1
Income
Goods Sale
Goods Sale 2
Good Sales 3

Expense
50000 COGS
30000 Salary
30000 Insurance
0 rent
0 COGS 2
0 COGS 3
110000
Profit

55750
25750

20000
30000
12000
30000
25000
5000
122000
-12000

CS for Q1
Receipt
Capital
Goods Sale
Goods Sale 2
Good Sales 3

e year ending 31st march 2010

Payment
100000 Shares
200000 Rent
100000 Adtv
2000 Painting
65000 Salary
0 Interest
467000 Total
CIH

50000
24000
15000
80000
60000
20000
249000
218000

e year ending 31st march 2010

Payment
100000 Goods
100000 Electricity
130000 Dividend
0 Interest
330000
CIH

100000
0
10000
4000
114000
216000

Payment
30000 Goods
80000 Rent
1500 Chit Fund
0 Expense
0 Interest on bond

10000
0
10000
15000
1000

111500
CIH

Payment
50000 Furniture
50000 Salary
30000 Insurance
30000 Rent
0Y
0 Shares
160000
CIH

36000
75500

20000
30000
12000
30000
35000
18000
145000
15000