Bus .

Organisations

1 sole traders Near by retail stores

2 Partnership Audit firms
3 Company Pvt./Pub.Ltd

Money u Invest = Capital

Savitri
Capital 20 00 000
Own savings 500000

Equity=

B/S
 Capital /Source
Capital 200000
Resource

Capital 200000

Capital

Capital 200000

200000
Sources
Capital 200000
Expense/loss 10000

Total 190000

Permenant Sourse No pressure of repayment Capital 190000

5 yr, 10% ,semi iannual int.pmts Liability Educational Loan 50000

240000

Capital
Plus Profit/PAT
Minus Dividends
Net Capital=Networth
E A C
FA/LTA
CA
Totally Free
Partnership Deed Guides
Company Law ICAI Mandates IAS IFRS

Large Invetsing Public Issue Equity Shares

Financial Statements
1 P& L Accaount Income statement
2 Balance sheet
3 CFS

Resources Spends Uses

Capital & Liabilities Assets

Total Total
B/S
 Asset
Cash balance 200000

Cash balance 160000

Apple 40000 LTAseet FA
200000

Books and Stationary Notes Books

STA Current Text Books

Cash balance 150000

Apple 40000 FA COF
Books 10000 CA
200000
Assets
Cash balance 140000
Apple 40000
Books 10000 10000 Spent for friends party COF Benfit Short lived
190000

Assets
Cash balance 190000 Income Statement
Apple 40000 ExpenditurIncome
Books 10000 Diff Profit/loss
240000

A Income genrating
Income
Deduct Total Expenses
PBT/EBT
Taxes
PFT/EAT

L
Short lived