Академический Документы
Профессиональный Документы
Культура Документы
17
A B C Total
Salaries 5,000.00 3,000.00 8,000.00
Remainder -10,000.00 -6,666.67 -3,333.33 -20,000.00
Total -5,000.00 -3,666.67 -3,333.33 -12,000.00
2 0.5 0.5
A B Total
Salaries 6,600.00 14,666.67 21,266.67
Interest 1,283.33 1,026.67 2,310.00
Remainder -5,955.00 -5,955.00 -11,910.00
Total 1,928.33 9,738.33 11,666.67
3
A 16,000
B
Jan. 1 6,400 12 76,800
Apr. 1 6,100 9 54,900
Jun. 1 1,600 7 11,200
Sep. 1 -4,000 4 -16,000
126,900 /12 = 10,575
4
A
Jan. 1 25,000 12 300,000
Apr. 1 -5,000 9 -45,000
Aug. 1 5,000 5 25,000
Oct. 1 4,000 3 12,000
Dec. 1 5,000 1 5,000
297,000 /12 = 24,750
B
Jan. 1 40,000 12 480,000
Jun. 1 10,000 7 70,000
Sep. 1 -1,000 4 -4,000
Oct. 1 -3,000 3 -9,000
Dec. 1 10,000 1 10,000
547,000 /12 = 45,583.33
0.5 0.5
A B Total
Interest 2,475.00 4,558.33 7,033.33
Remainder 101,483.33 101,483.33 202,966.67
Total 103,958.33 106,041.67 210,000.00
5 A B C Total
Salaries 6,363.64 0 7,636.36 14,000
6
Net sales (323,000 - 6,000) 317,000
Cost of Sales (169,000 - 37,000) 132,000
Expenses:
Operating expense 50,000
Supplies -5,200
Prepaid insurance -590
Accrued expenses 5,150
Depreciation (45,000 x 10% x 10/12) 3,750 53,110 -185,110
Profit/Loss 131,890
8
Net income after salaries, interest and bonus 48,640
Add: Salary (1,200 x 12) 14,400
Interest (52,000 x 0.07) 3,640
Net income before salaries and interest but after bonus 66,680
Divide by 80%
Net income before salaries, interest and bonus 83,350
Bonus 16,670