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Excel

Excel Skills
Skills || Trial
Trial Balance
Balance Template
Template
About
About thisthis template
template
This
This template
template enables
enables users users to
to compile
compile aa cumulative
cumulative trial trial balance
balance based
based on on monthly
monthly account
account movements
movements or or to
to compile
compile aa m m
on
on cumulative
cumulative account
account movements.
movements. The The template
template is is especially
especially useful
useful when
when aa user
user is is required
required to to consolidate
consolidate cash cash flow
flow fore
fore
usually
usually consists
consists of of monthly
monthly balances
balances for for income
income statement
statement accounts
accounts and and cumulative
cumulative balances
balances for for balance
balance sheet
sheet accoun
accou
consistent
consistent withwith the
the cumulative
cumulative basisbasis of of trial
trial balances
balances as as used
used in
in most
most accounting
accounting systems.
systems. In In addition,
addition, thethe template
template also
also mm
cumulative
cumulative trial balance into a trial balance which reflects monthly movements and to switch between cumulative aa
trial balance into a trial balance which reflects monthly movements and to switch between cumulative
calculations.
calculations.
About
About our our unique
unique templates
templates
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Our unique,
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templa
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only contain
contain limited
limited functionality
functionality butbut our
our templates
templates produceproduce complex
complex automated
automated reports
reports based
based on on limited
limited user
user input.
input. You
You a
Excel
Excel skills in order to use our templates - all our templates only require basic user input and include comprehensive step by
skills in order to use our templates - all our templates only require basic user input and include comprehensive step by
About
About thisthis sample
sample file file
This
This Excel
Excel document
document is is only
only aa sample
sample of of the
the trial
trial balance
balance template.
template. Weve
Weve created
created this
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y account
ly account movements
movements or or to
to compile
compile aa monthly
monthly trial
trial balance
balance based
based
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is required to
to consolidate
consolidate cashcash flow
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trial balance
balance

are solutions
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Excel templates.
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input. You
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layout and
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full version
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Excel Skills | Trial Balance Template
Instructions
www.excel-skills.com

This template enables users to compile a cumulative trial balance based on monthly account movements or to compile a
monthly trial balance based on cumulative account movements. The template is especially useful when a user is required On
Onthis
thissheet:
sheet:
to consolidate cash flow forecast or budget data which usually consists of monthly balances for income statement This
This sheet
sheet includes
includes detailed
detailed instructions
instructions
accounts and cumulative balances for balance sheet accounts into a format which is consistent with the cumulative basis on
on setting
setting up
up and
and using
using this
this template.
template.
of trial balances as used in most accounting systems. In addition, the template also makes it easy to convert a cumulative
trial balance into a trial balance which reflects monthly movements and to switch between cumulative and monthly trial
balance calculations.

The following sheets are included in the template:


TBInput - enter or copy all the accounts that need to be included in the trial balance onto this sheet. A monthly or
cumulative basis for the appropriate account balances can be specified and the sheet makes provision for opening
balances and 12 monthly periods. This is the only
protected sheet in the
TB - the calculations on this sheet are automated and based on the contents of the TBInput sheet. Simply select the full version of the
appropriate monthly or cumulative basis at the top of the sheet and all the account balances are calculated automatically. template!

Trial Balance Data

All the accounts and balances that need to be incorporated into the trial balance need to be entered or copied onto the
TBInput sheet. The sheet contains the following user input columns:
Acc No - enter or copy all the account numbers that need to form part of the trial balance into this column. Account
numbers can be in any format as long as each account number is unique.
Account Description - enter or copy the description of the accounts into this column.
Basis - select either the monthly or cumulative basis option from the list box in this column. If the balances that are
specified for the account are monthly balances (monthly account movements), the monthly option should be selected. If
the balances that are specified for the account are cumulative balances, select the cumulative option.

Opening - enter or copy the appropriate opening balance of the account into this column. Opening balances for trial
balance purposes are usually only applicable to balance sheet accounts because the template covers a 12 month financial
period and income statement balances are not carried over to subsequent financial years. The opening balances in this
column represent the cumulative balance as at the end of the period which precedes the month 1 period.
Month 1 to 12 - enter or copy the monthly or cumulative balances at the end of each month during a 12 month period into
these columns.

Note: Although the basis for income statement accounts that originate from a cash flow forecast or budget is usually
monthly and the basis for balance sheet accounts is usually cumulative, you can specify any basis for any account in
column C on the TBInput sheet.

Example: If your trial balance data consist of only monthly account balances (or movements), you can specify a monthly
basis for all the accounts that are included on the TBInput sheet. Opening balances should however be included on a
cumulative basis for all balance sheet accounts.

Example: If your trial balance data consist of only cumulative balances and you intend to use the template to compile a
monthly trial balance, you can simply specify a cumulative basis for all accounts in column C of the TBInput sheet.
Opening balance sheet balances should again be included on a cumulative basis.

Note: We do not recommend including any empty rows between rows that contain data on the TBInput sheet otherwise
the trial balance on the TB sheet will also include the empty rows.

If you do not use the template for a full 12 month period, the opening balances at the end of the period before the first
period for which a trial balance needs to be compiled should still be included in column D on the TBInput sheet. This
principle will apply to both income statement & balance sheet accounts if the trial balance is compiled for a period
consisting of less than 12 months. The columns relating to unused months on the TB sheet can then simply be hidden.

Page 3 of 6
Excel Skills | Trial Balance Template
Instructions
www.excel-skills.com

Note: The data validation feature which is used to create the list boxes in column C on the TBInput sheet has only been On
Onthis
thissheet:
sheet:
added to the first 1,000 rows on the sheet. If you include more than 1,000 accounts on this sheet, you can simply copy the This
This sheet
sheet includes
includes detailed
detailed instructions
instructions
list box from the first cell in column C which contains a list box and paste the list box into the required number of additional on
on setting
setting up
up and
and using
using this
this template.
template.
rows.

Trial Balance Report

The trial balance on the TB sheet is compiled automatically based on the data that is included on the TBInput sheet. The
only user input that is required on this sheet is selecting the basis of the trial balance calculations in cell D2 (monthly or
cumulative options are available from the list box in this cell).

If the monthly basis is selected, all the trial balance calculations will be based on monthly account movements and the
opening balance column will contain nil values. If the cumulative basis is selected, the trial balance calculations will be
based on cumulative balances regardless of the basis which is specified for individual accounts on the TBInput sheet. The
opening balance column will also contain the opening balances that have been specified in column D on the TBInput
sheet.

Note: The formulas on the TB sheet have only been included for the first 200 accounts. If you include more than 200
accounts on the TBInput sheet, simply copy the formulas in the last row that is displayed on the TB sheet into the required
number of additional rows. There is no limit on the number of accounts that you can add to your trial balance - the sheet
has only been limited to 200 rows in order to not slow down the template calculations unnecessarily for trial balances with
fewer accounts!

The calculations on the TB sheet can be switched from a cumulative to a monthly basis by simply selecting the monthly
option from the list box in cell D2. If the contents of cell D2 has been cleared, the calculations on the sheet defaults to
cumulative calculations.

The TB sheet also contains subtotals in the row above the column headings. If all of the balances on the TBInput sheet
have been entered correctly and the correct basis has been specified for each of the accounts, all these subtotals should
contain nil values which indicates that the trial balance is in balance. If any of the subtotals do not contain nil values, the
imbalances will be highlighted in red until the imbalances have been resolved.

Note: If you encounter an imbalance in any of the months on the TB sheet, we recommend that you review the data which
has been included on the TBInput sheet starting with the first month which contains an imbalance. It may also be
necessary to compare the balances on the TBInput sheet to the source from where the data has been entered or copied.

Help & Customization

If you experience any difficulty while using this template and you are not able to find the appropriate guidance in these
instructions, please e-mail us at support@excel-skills.com for assistance. This template has been designed with flexibility
in mind to ensure that it can be used in most business environments. If however you need an Excel based template that is
customized specifically for your business requirements, please e-mail our Support function and provide a brief explanation
of your requirements.

Copyright

This template remains the intellectual property of www.excel-skills.com and is protected by international copyright laws.
Any publication or distribution of this template outside the scope of the permitted use of the template is expressly
prohibited. In terms of the permitted use of this template, only the distribution of the template to persons within the same
organisation as the registered user or persons outside the organisation who can reasonably be expected to require access
to the template as a direct result of the use of the template by the registered user is allowed. Subsequent distribution of
the template by parties outside of the organisation is however expressly prohibited and represents an infringement of
international copyright laws.

Page 4 of 6
Business Name (Pty) Limited
Trial Balance Data
www.excel-skills.com
Acc No Account Description Basis Opening Month1 Month2 Month3 Month4 Month5 Month6 Month7 Month8 Month9 Month10 Month11 Month12
IS-100 Turnover M - -300,000.00 -340,000.00 -320,000.00 -321,000.00 -305,000.00 -320,000.00 -315,000.00 -300,000.00 -320,000.00 -330,000.00 -328,000.00 -310,000.00
IS-200 Cost of Sales M - 195,000.00 217,600.00 208,000.00 205,440.00 192,150.00 201,600.00 198,450.00 189,000.00 201,600.00 207,900.00 206,640.00 195,300.00
IS-301 Accounting Fees M - 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00
IS-302 Advertising & Marketing M - 5,000.00 5,000.00 10,000.00 5,000.00 5,000.00 25,000.00 5,000.00 5,000.00 43,000.00 13,000.00 5,000.00 5,000.00
IS-303 Bank Charges M - 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
IS-304 Cleaning Expenses M - 500.00 500.00 800.00 800.00 800.00 860.00 860.00 860.00 860.00 860.00 860.00 860.00
IS-305 Computer Expenses M - - - - 3,800.00 - - - - - - - 4,200.00
IS-306 Consumables M - 1,250.00 - - - 2,300.00 780.00 200.00 - - 759.00 - -
IS-307 Electricity & Water M - 1,000.00 1,000.00On
Onthis 1,000.00
this sheet:
sheet: 1,000.00 1,000.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
IS-308 Entertainment M Enter
Enter or
or-copy
copy all
all the
the accounts
accounts
- that
that need
need- to
to be
be included
included-in
in the
the trial
trial balance
balance
- onto
onto this
this sheet.
sheet.
- A
A - - 12,000.00 - - - -
monthly
monthly or
or cumulative basis for for the
the appropriate account
account -balances
balances can can be
be- specified in
in column
column C
IS-309 Equipment Hire M - cumulative basis - appropriate
- specified
18,000.00 C - - - - - - -
and
and the
the sheet
sheet makes
makes provision
provision for
for opening
opening balances
balances and
and 12
12 monthly
monthly periods.
periods. Account
Account
IS-310 Insurance M balances - 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,000.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00 2,300.00
balances cancan be
be included
included on on aa monthly
monthly oror cumulative
cumulative basis
basis byby simply
simply specifying
specifying the
the correct
correct
IS-311 Legal Fees M basis
- in
basis in column
column C. C. -The
The template
template accommodates
-
accommodates an- unlimited
an unlimited number
number of
74,000.00 of accounts.
accounts. - - - - - - - -
IS-312 Motor Vehicle Expenses M - - - - - - - 1,800.00 - - - - -
IS-313 Postage M - 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
IS-314 Printing & Stationery M - 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
IS-315 Professional Fees M - - - - - - - - 32,000.00 - - - -
IS-316 Rent M - 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
IS-317 Repairs & Maintenance M - - - 800.00 - - 780.00 - - 4,300.00 - - -
IS-318 Salaries & Wages M - 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00 22,850.00
IS-319 Security M - 325.00 325.00 325.00 325.00 325.00 325.00 325.00 325.00 325.00 325.00 325.00 325.00
IS-320 Subscriptions M - - - - - - 3,200.00 - - - - - -
IS-321 Telephone & Fax M - 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00 2,510.00
IS-322 Training M - - - - - - - - 12,000.00 - - - -
IS-323 Uniforms M - - - - - - - 2,530.00 - - - - -
IS-401 Depreciation M - 13,333.33 13,333.33 14,166.67 14,166.67 14,166.67 15,416.67 15,416.67 15,416.67 15,416.67 15,416.67 15,416.67 15,416.67
IS-501 Interest M - 7,791.67 7,687.00 7,581.59 7,475.44 8,076.86 7,959.68 7,841.67 7,722.83 7,603.14 7,482.61 7,361.22 7,238.97
IS-601 Taxation M - 10,021.20 15,272.51 10,448.69 -8,684.79 6,488.01 6,403.22 11,498.66 -4,433.66 1,507.85 11,969.08 14,248.39 11,241.82
BS-100 Property, Plant & Equipment C 950,000.00 950,000.00 950,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00
BS-150 Accum Depr: PPE C -150,000.00 -163,333.33 -176,666.67 -190,833.33 -205,000.00 -219,166.67 -234,583.33 -250,000.00 -265,416.67 -280,833.33 -296,250.00 -311,666.67 -327,083.33
BS-200 Inventory C 140,000.00 157,258.06 181,333.33 167,741.94 171,200.00 154,959.68 162,580.65 165,375.00 152,419.35 168,000.00 167,661.29 166,645.16 174,375.00
BS-400 Receivables C 250,000.00 290,322.58 340,000.00 309,677.42 321,000.00 295,161.29 309,677.42 315,000.00 290,322.58 320,000.00 319,354.84 317,419.35 332,142.86
BS-300 Cash C 121,000.00 105,387.94 99,227.80 123,679.96 116,384.76 239,677.10 131,072.78 155,536.41 192,143.75 154,841.73 178,967.49 226,116.37 205,176.60
BS-800 Shareholders' Contributions C -1,000.00 -1,000.00 -1,000.00 -1,000.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00
BS-900 Retained Earnings C -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00
BS-700 Long Term Loans C -1,100,000.00 -1,085,223.48 -1,070,342.30 -1,055,355.70 -1,040,262.96 -1,123,719.98 -1,107,059.83 -1,090,281.66 -1,073,384.65 -1,056,367.96 -1,039,230.73 -1,021,972.11 -1,004,591.24
BS-500 Payables C -110,000.00 -117,621.77 -132,217.50 -126,258.87 -165,187.50 -125,605.65 -132,462.10 -125,337.50 -141,626.61 -145,797.50 -127,913.23 -123,065.32 -132,425.89
BS-501 Provision for Taxation C - -10,021.20 -25,293.71 -35,742.39 -27,057.61 -33,545.62 - -11,498.66 -7,065.01 -8,572.86 -20,541.94 -34,790.34 -

Page 5 of 6
Business Name (Pty) Limited
Cumulative Trial Balance Basis Cumulative Cumulative
www.excel-skills.com - - - - - - - - - - - - -
Acc No Account Description Opening Month1 Month2 Month3 Month4 Month5 Month6 Month7 Month8 Month9 Month10 Month11 Month12
IS-100 Turnover - -300,000.00 -640,000.00 -960,000.00 -1,281,000.00 -1,586,000.00 -1,906,000.00 -2,221,000.00 -2,521,000.00 -2,841,000.00 -3,171,000.00 -3,499,000.00 -3,809,000.00
IS-200 Cost of Sales - 195,000.00 412,600.00 620,600.00 826,040.00 1,018,190.00 1,219,790.00 1,418,240.00 1,607,240.00 1,808,840.00 2,016,740.00 2,223,380.00 2,418,680.00
IS-301 Accounting Fees - 2,000.00 4,000.00 6,000.00 8,000.00 10,000.00 12,000.00 14,000.00 16,000.00 18,000.00 20,000.00 22,000.00 24,000.00
IS-302 Advertising & Marketing - 5,000.00 10,000.00 20,000.00 25,000.00 30,000.00 55,000.00 60,000.00 65,000.00 108,000.00 121,000.00 126,000.00 131,000.00
IS-303 Bank Charges - 250.00 500.00 750.00 1,000.00 1,250.00 1,500.00 1,750.00 2,000.00 2,250.00 2,500.00 2,750.00 3,000.00
IS-304 Cleaning Expenses - 500.00 1,000.00 1,800.00 2,600.00 3,400.00 4,260.00 5,120.00 5,980.00 6,840.00 7,700.00 8,560.00 9,420.00
IS-305 Computer Expenses - - - - 3,800.00 3,800.00 3,800.00 3,800.00 3,800.00 3,800.00 3,800.00 3,800.00 8,000.00
IS-306 Consumables - 1,250.00 1,250.00 1,250.00 1,250.00 3,550.00 4,330.00 4,530.00 4,530.00 4,530.00 5,289.00 5,289.00 5,289.00
IS-307 Electricity & Water - 1,000.00 2,000.00 On
On this
this sheet:
sheet:
3,000.00 4,000.00 5,000.00 6,200.00 7,400.00 8,600.00 9,800.00 11,000.00 12,200.00 13,400.00
All
All the
the calculations on this sheet are automated and based on the contents of of the
the TBInput
IS-308 Entertainment - calculations on - this sheet are -automated and -based on the contents - TBInput
- - - 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00
sheet.
sheet. Simply
Simply select
select the
the appropriate
appropriate monthly
monthly or or cumulative
cumulative basis
basis at at the
the top
top of
of the
the sheet
sheet and
and all
all
IS-309 Equipment Hire the - - - - - 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00
the account
account balances
balances are
are calculated
calculated automatically.
automatically. Only
Only the
the first
first 200
200 accounts
accounts willwill be
be included
included
IS-310 Insurance on
on this
this-sheet
sheet by
by default
2,000.00but
default but you
you can extend
extend the
4,000.00
can the sheet to
to an
6,000.00
sheet an unlimited
8,000.00
unlimited number
number of accounts
accounts by
10,000.00
of by 12,000.00 14,300.00 16,600.00 18,900.00 21,200.00 23,500.00 25,800.00
IS-311 Legal Fees simply
simply - copying
copying the
the formulas
formulas
- in
in the
the last
- row
last row and
and pasting
pasting
- them into
into the
them74,000.00 the required
required number
number of
74,000.00 of 74,000.00 74,000.00 74,000.00 74,000.00 74,000.00 74,000.00 74,000.00
IS-312 Motor Vehicle Expenses - - additional
-additional rows.
rows.- - - - 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00
IS-313 Postage - 100.00 200.00 300.00 400.00 500.00 600.00 700.00 800.00 900.00 1,000.00 1,100.00 1,200.00
IS-314 Printing & Stationery - 300.00 600.00 900.00 1,200.00 1,500.00 1,800.00 2,100.00 2,400.00 2,700.00 3,000.00 3,300.00 3,600.00
IS-315 Professional Fees - - - - - - - - 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00
IS-316 Rent - 10,000.00 20,000.00 30,000.00 40,000.00 50,000.00 60,000.00 70,000.00 80,000.00 90,000.00 100,000.00 110,000.00 120,000.00
IS-317 Repairs & Maintenance - - - 800.00 800.00 800.00 1,580.00 1,580.00 1,580.00 5,880.00 5,880.00 5,880.00 5,880.00
IS-318 Salaries & Wages - 22,850.00 45,700.00 68,550.00 91,400.00 114,250.00 137,100.00 159,950.00 182,800.00 205,650.00 228,500.00 251,350.00 274,200.00
IS-319 Security - 325.00 650.00 975.00 1,300.00 1,625.00 1,950.00 2,275.00 2,600.00 2,925.00 3,250.00 3,575.00 3,900.00
IS-320 Subscriptions - - - - - - 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00 3,200.00
IS-321 Telephone & Fax - 2,510.00 5,020.00 7,530.00 10,040.00 12,550.00 15,060.00 17,570.00 20,080.00 22,590.00 25,100.00 27,610.00 30,120.00
IS-322 Training - - - - - - - - 12,000.00 12,000.00 12,000.00 12,000.00 12,000.00
IS-323 Uniforms - - - - - - - 2,530.00 2,530.00 2,530.00 2,530.00 2,530.00 2,530.00
IS-401 Depreciation - 13,333.33 26,666.67 40,833.33 55,000.00 69,166.67 84,583.33 100,000.00 115,416.67 130,833.33 146,250.00 161,666.67 177,083.33
IS-501 Interest - 7,791.67 15,478.67 23,060.26 30,535.69 38,612.56 46,572.24 54,413.91 62,136.74 69,739.88 77,222.49 84,583.71 91,822.68
IS-601 Taxation - 10,021.20 25,293.71 35,742.39 27,057.61 33,545.62 39,948.84 51,447.50 47,013.85 48,521.70 60,490.78 74,739.18 85,981.00
BS-100 Property, Plant & Equipment 950,000.00 950,000.00 950,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00 1,075,000.00
BS-150 Accum Depr: PPE -150,000.00 -163,333.33 -176,666.67 -190,833.33 -205,000.00 -219,166.67 -234,583.33 -250,000.00 -265,416.67 -280,833.33 -296,250.00 -311,666.67 -327,083.33
BS-200 Inventory 140,000.00 157,258.06 181,333.33 167,741.94 171,200.00 154,959.68 162,580.65 165,375.00 152,419.35 168,000.00 167,661.29 166,645.16 174,375.00
BS-400 Receivables 250,000.00 290,322.58 340,000.00 309,677.42 321,000.00 295,161.29 309,677.42 315,000.00 290,322.58 320,000.00 319,354.84 317,419.35 332,142.86
BS-300 Cash 121,000.00 105,387.94 99,227.80 123,679.96 116,384.76 239,677.10 131,072.78 155,536.41 192,143.75 154,841.73 178,967.49 226,116.37 205,176.60
BS-800 Shareholders' Contributions -1,000.00 -1,000.00 -1,000.00 -1,000.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00 -1,500.00
BS-900 Retained Earnings -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00 -100,000.00
BS-700 Long Term Loans -1,100,000.00 -1,085,223.48 -1,070,342.30 -1,055,355.70 -1,040,262.96 -1,123,719.98 -1,107,059.83 -1,090,281.66 -1,073,384.65 -1,056,367.96 -1,039,230.73 -1,021,972.11 -1,004,591.24
BS-500 Payables -110,000.00 -117,621.77 -132,217.50 -126,258.87 -165,187.50 -125,605.65 -132,462.10 -125,337.50 -141,626.61 -145,797.50 -127,913.23 -123,065.32 -132,425.89
BS-501 Provision for Taxation - -10,021.20 -25,293.71 -35,742.39 -27,057.61 -33,545.62 - -11,498.66 -7,065.01 -8,572.86 -20,541.94 -34,790.34 -

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