Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
SALES
Loan
capital
TOTAL
EXPENSES
Materials
Telephone/Internet
Advertising
Insurance (All)
Loan interest
Loan repayments
Legal Fees
Accountants Fees
Drawings
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Capital expenditure
TOTAL EXPENDITURE
NET CASHFLOW
OPENING BALANCE
CLOSING BALANCE
1600
1600
12,000
1600
1600
1600
1600
1600
1600
1800
1800
1600
2000
2000
1,000
50
60
100
100
7.42
167
0
0
800
30
9.6
50
60
50
60
50
60
50
60
70
60
100
7.42
167
0
0
800
30
9.6
100
7.42
167
0
200
800
30
9.6
100
7.42
167
0
0
800
30
9.6
100
7.42
166
0
0
800
30
9.6
80
60
100
100
7.42
166
0
0
800
30
9.6
80
60
100
7.42
167
0
0
800
30
9.6
60
60
100
100
7.42
167
0
0
800
30
9.6
60
60
100
7.42
167
0
0
800
30
9.6
50
60
100
100
7.42
167
0
0
800
30
9.6
100
7.42
166
0
0
800
30
9.6
1270
3850
45
45
45
45
45
45
45
45
45
45
45
6,420
5,580
1,369
230.98
5,580
5810.98
1,269
330.98
5,811
6141.96
1,269
330.98
6,142
6472.94
1,369
230.98
6,473
6703.92
1,269
330.98
6,704
7034.9
1,469
130.98
7,035
7165.88
1,379
420.98
7,166
7586.86
1,279
520.98
7,587
8107.84
1,288
311.98
8,108
8419.82
1,398
601.98
8,420
9021.8
1,298
701.98
9,022
9723.78
START UP
JAN
FEB
MAR
2,000
10,000
200
100
5,580
20 per hour
Cost of sales:
Materials Cost per unit
FEB
80
MAR
80
APR
80
MAY
80
JUN
80
JUL
80
AUG
90
SEP
90
OCT
80
NOV
100
100
Sales
Cost of sales
Opening Stock
Purchases (Materials)
Closing Stock
Cost of goods sold
Gross profit
Expenses
Telephone/Internet
Advertising
Insurance (All)
Loan interest
Legal Fees
Vehicle depreciation
Accountants Fees
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Total expenses.
Net profit
21400
1000
760
-200
1560
19840
720
600
1,200
89
100
770
400
360
115
1,076
1,810
7240.24
12599.76
100
2000
164
7240.24
7404.24
200
4000
328
7240.24
7568.24
fixed costs/SP-VC
FC 7240.24/(20-1.64) equals
300
6000
492
7240.24
7732.24
400
8000
656
7240.24
7896.24
500
10000
820
7240.24
8060.24
12000
10000
8000
sales jobs
sales revenue
6000
variable costs
fixed costs
4000
total costs
2000
0
100
200
300
400
500
Cost
3850
Deprec'n
-770
NBV
3080
3,080
current assets
Closing stock
debtors
bank
cash
less current liabilities
creditors
loan
net current assets
net assets
Financed by
200
0
0
9719.76
9919.76
0
0
9919.76
13,000
capital
Net profit
Less: Drawings
Owner's capital
10,000
12,600
22,600
9,600
13,000
DEC
Total
21400
2000
10000
0
2600
33400
2600
110
60
100
7.42
166
0
200
800
30
9.6
1076
45
2,604
-4.02
9,724
9719.76
DEC
1,760
720
600
1,200
89
2,000
100
400
9,600
360
115
1,076
1,810
3,850
0
0
0
23,680
total
130
1070
2009
2010
2011
SALES
Loan
capital
21400
2000
10000
20000
0
13000
23,500
0
16365
TOTAL INCOME
EXPENSES
Materials
Telephone/Internet
Advertising
Insurance (All)
Loan interest
Loan repayments
Legal Fees
Accountants Fees
Drawings
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Capital expenditure
TOTAL EXPENDITURE
CLOSING BALANCE
33,400
33,000
39,865
1,760
720
600
1,200
89
2,000
100
400
9,600
360
115
1,076
1,810
3,850
23,680
9,720
1,150
680
500
1,200
0
0
100
400
9,600
360
115
0
1,810
0
15,915
17,085
1,650
680
400
1,200
0
0
100
400
9,600
360
115
0
1,810
0
16,315
23,550
2009
2010
2011
Sales
21400
20,000
23,500
Opening stock
Add:purchases
Less:Closing stock
1,000
760
-200
1,560
19,840
200
950
-50
1,100
18,900
50
1,000
-25
1,025
22,475
720
600
89
1200
100
400
360
115
1,076
1,810
770
7,240
12,600
680
500
1200
100
400
360
115
0
1,810
770
5,935
12,965
680
400
0
1200
100
400
360
115
0
1,810
770
5,835
16,640
2009
2010
2011
Gross profit
Expenses
Telephone/Internet
Advertising
Loan inerest
Insurance (All)
Legal Fees
Accountants Fees
Postages & Stationary
Class 2 National Insurance
Class 4 National Insurance
Motor Expenses
Depreciation: Laptop (40%)
Total expenses
Net profit
Balance sheet
fixed assets
car+computer
Less: depreciation
Net book value
current assets
Closing stock
debtors
bank
cash
Total Assets
less current liabilities
creditors
loan
working capital/net current assets
net assets
Financed by
capital
Net profit
Less: Drawings
Owner's capital
3850
770
3,080
0
770
-770
0
770
-770
200
0
0
9,720
13,000
50
0
0
17,085
16,365
25
0
0
23,550
22,805
0.0
0.0
0.0
13,000
0.0
0.0
0.0
16,365
0.0
0.0
0.0
22,805
10,000
12,600
22,600
-9,600
13,000
13,000
12,965
25,965
-9,600
16,365
16,365
16,040
32,405
-9,600
22,805