1

2 A= L+OE

4 sales 479500

Less: COGS

Opening Stock 0
Purchase 346800
Closing -54400 292400
GP
Less : OPEX 112200

Profit 74900

5 Sales 715

Purchase 600

Profit 115

6 sales 139250

Less: COGS

Opening Stock 0
Purchase 92400
Closing 0 92400
GP
Less : OPEX 31450
Depreciation 1200 1200
Profit 14200

8 Owners Equity

Capital 101700 C

Add Profit/Income 72500 I Increase

 Less Drawings 2500 D Delete

Closing Net Asset/OE 171700

9 FA 300000

CA 120000
420000
OE 230000
LL 100000

CL 90000
420000

10 Depreciation

Cost-SV/RV
Life

4000-500
5 700 2100

Book Value
Cost-Accumulated Dep 1900

12 Sales 600

Purchase 400

Profit 200

% 0.3333333

13 A=L+OE

OE=A-L

14

Sales 180600.00 44810.53 133

COGS 135450.34 45145.6

GP 45149.66