Amerbran Company

Balance Sheet As of December 31, 20x1 and 20x0

20x0
Assets
Cash
Accounts Receivable
Inventories
Prepaid Expenses
Total Current Assets
Investments
Property, Plant, and Equipment, at cost
Less Accumulated Depreciation
Net property, plant, and equipment
Goodwill
Other Assets

23,952
687,325
1,225,402
77,167
2,013,846
1,058,637
1,366,719
645,734
720,985
577,606
62,374

TOTAL ASSETS

4,433,448

Liabilities and Shareholder's Equity

Accounts Payable
Short-term debt
Accrued Expense Payable
Total Current Liabilities
Long term liabilities
Total Liabilities

238,377
351,112
728,262
1,317,751
932,828
2,250,579

Convertible Preffered Stock

Common stock, at par
Additional paid-in capital
Treasury stock, at cost
Retained Earnings
Total Shareholder's Equity
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY

42,661
161,417
57,072
-102,705
2,024,474
2,182,919
4,433,498

y
, 20x1 and 20x0

20x1

Change

28,912
756,152
1,244,912
76,140
2,106,116
1,116,534
1,566,268
723,442
842,826

4,960
68,827
19,510
-1,027
92,270
57,897
199,549
77,708
121,841

645,210
115,826

67,604
53,452

4,826,512

393,064

271,452
430,776
922,990
1,625,218
880,674
2,505,892

33,075
79,664
194,728
307,467
-52,154
255,313

33,828
322,834
53,641
-110,948
2,021,265
2,320,620
4,826,512

-8,833
161,417
-3,431
-8,243
-3,209
137,701
393,014

Am
Completed Cash
For the Year

Assets
Cash
Accounts Receivable
Inventories
Prepaid Expenses
Total Current Assets
Investments
Property, Plant, and Equipment, at cost
Less Accumulated Depreciation
Net property, plant, and equipment
Goodwill
Other Assets
TOTAL ASSETS
Liabilities and Shareholder's Equity
Accounts Payable
Short-term debt
Accrued Expense Payable
Total Current Liabilities
Long term liabilities
Total Liabilities
Convertible Preffered Stock
Common stock, at par
Additional paid-in capital
Treasury stock, at cost
Retained Earnings
Total Shareholder's Equity
TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY

Cash From Operation

Net Income
Depreciation and Amortization Expense
Write off in obsolete equipment
Income from Investment in a Subsidiary
Deffered Taxes
Increase in Accounts Receivable
Increase in Inventories
Decrease in Prepaid Expense
Increase in Accounts Payable

Increase in Accrued Expense Payable

Net Cash Flow From Operation
Cash From Investing Activities
Property, Plant, and Equipment Acquisition
Proceeds from disposals
Company X acquisition
Net Cash Used by Investing Activities
Cash From Financing Activities
Dividends paid
Increase in Short-term debt
Decrease in Long-term debt
Proceeds from treasury stock
Net Cash Used by Financing Activities
Net Cash Flow From Miscellaneous Activities
Net Increase In Cash
Cash Beginning at year
Cash Ending at Year

11,785

Amerbran Company
Completed Cash Flow Statement Worksheet
For the Year Ended December 31, 20x1
Beginning Balances

Analytical Entries
Debit

Credit

Sources

Uses

23,952
687,325
1,225,402
77,167
2,013,846
1,058,637
1,366,719
645,734
720,985
577,606
62,374
4,433,448

238,377
351,112
728,262
1,317,751
932,828
2,250,579
42,661
161,417
57,072
-102,705
2,024,474
2,182,919
4,433,498

328,773
115,974
66,046
59,610
17,548
68,827
19,510
1,027
33,075

194,728
574,128

260,075
33,162
133,721
-360,634

216,158
79,664
34,606
30,609
-201,709
6,825
4,960
23,952
28,912

*(Net Cash Flow from Operation, Investing and Financing should be 11785)

Ending Balances

Net Change

28,912
756,152
1,244,912
76,140
2,106,116
1,116,534
1,566,268
723,442
842,826

4,960
68,827
19,510
-1,027
92,270
57,897
199,549
77,708
121,841

645,210
115,826
4,826,512

67,604
53,452
393,064

271,452
430,776
922,990
1,625,218
880,674
2,505,892

33,075
79,664
194,728
307,467
-52,154
255,313

33,828
322,834
53,641
-110,948
2,021,265
2,320,620
4,826,512

-8,833
161,417
-3,431
-8,243
-3,209
137,701
393,014