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F.

Dunbar
Statement of Profit or Loss
as year ending 30 Sept 2017
Sales $ 451,116.00
Returns Inward $ (2,110.00)
Net Sales $ 449,006.00
Cost of Sales
Opening Inventory $ 72,410.00
Purchases $ 254,810.00
Carriage Inward $ 760.00
Return Outward $ (2,212.00)
Closing Inventory $ (89,404.00)
Cost of Sales $ 236,364.00
Gross Profit $ 212,642.00
Expenses:
Carriage Outwards $ 1,490.00
Motor Expenses $ 2,850.00
Rent $ 9,045.00
Telephone Charges $ 3,680.00
Wages & Salaries $ 42,500.00
Insurance $ 2,300.00
Office Expenses $ 392.00
Sundry Expenses $ 2,712.00
Total Expenses $ 64,969.00
Net Profit $ 147,673.00
5
F. Dunbar
Statement of Financial Position
as at 30 September 2017.
Assests
Non - Current:
Van $ 64,452.00
Office Equipment $ 13,470.00
Total Non - Current: $ 77,922.00
Current Assets:
Inventory (at end) $ 89,404.00
Account Receivables $ 38,100.00
Cash at Bank $ 34,420.00
Cash in Hand $ 1,120.00
Interest Rate $ 204.00
Total Current: $ 163,248.00
Total Assests: $ 241,170.00
Equity/Capital at Start $ 57,547.00
Net Profit $ 147,673.00
Drawings $ (28,600.00)
Capital at End $ 176,620.00

Non - Current Liabilities


Mortgage $ 38,250.00
Current Liabilities
Accoutns Payable $ 26,300.00
Total Capital/Liabilites $ 241,170.00