BS April 1 2012

Assets L+E

CASH 100000 EQUITY

-16340 ARRORA 100000
-13660
-11000 l
-4000
55000

PROSHOP GOODS(2012) 16340

SOFT DRINKS(2012) 13660
FIXTURES(2012) 11000
GLASSWARE(2012) 4000
INVENTORY TOTAL 45000

100000 100000

BS 31 MARCH 2013

ASSETS L+E

CASH 144050
MATCH FEE RECEIVABLE 600 EQUITY 100000
LESSON RECEIVABLE 15000
CHITBOOK RECEIVABLE 650
MATCH PAY RECEIVABLE 600

PREPAID EXPENSE 1500

PROSHOP 17880 PROSHOP PAYABLE 2000
SOFT DRINKS 11920 FIXTURE PAYABLE 4200
RETAINED EARNINGS 72096.5
FIXTURES(2012) 11000
GLASSWARE(2012) 4000
FIXTURES(2013) 8400
less depreciation -4305
19095

211295 178296.5
 P &L

REVENUES

CHIT BOOK 64550

REVENUE FROM LESSONS 60600
REVENUE FROM MATCHES 23250
PRO SHOP SELLS 53700
SOFT DRINK SELLS 64550
OTHER REVENUE 3400
TOTAL REVENUE 270050

EXPENSES
RENT 18000
ARRORA SALARY 52000
SHOP ASSISTANT WAGES 24000
WAIT STAFF 27500

DEPRECIATION
FIXTURES(2012) 2200
FIXTURES(2013) 105
GLASSWARE(2012) 2000
TOTAL DEPRECIATION 4305

COGS
PROSHOP 25110
SOFT DRINKS 16140
41250
TOTAL EXPENSE 167055

PROFIT 102995

TAX 30898.5

PAT 72096.5
 CASH

IN OUT
55000 18000
4200
52000
63900
45600
 22650
53700
64550
3400 24650
14400
24000
27500

308800 164750

144050