pagalbos del apskaitu

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Info:

Steve owns ‘A-Z’; which is a shop selling travel accessories such as suitcases, rucksacks, holdalls and other smaller items.   He has a small shop in the high street of his local town and has set up a website to sell on-line.  He has £5,000 saved up and his bank has agreed a loan to start the business of £18,000 which is being repaid over 4 years.  The shop has a flat above it which he rents out, earning £400 per month.


Steve is the owner/manager.  He has one full-time member of staff who is paid £1200 per month and one part-time member of staff who is paid £400 per month.  An extra £1200 is spent on wages in December.  Steve pays himself just £1000 per month.


The estimated information Steve has produced is as follows:-

For the purposes of the Profit and Loss account, stock at the end of the year has been valued at £20,000. 

http://www.part.lt/img/1c8893fa84ee14b22a4966c7d8b7bb6b333.jpg

Cash flow

http://www.part.lt/img/ea0f0123f8e4df2c3c6a4ebd2a413ebf212.jpg

Trading account

http://www.part.lt/img/2ab0900820440c7023b42059f808b39d782.jpg

Profit and loss account

http://www.part.lt/img/b833aca21611a6fb9e0c9010dc929c79359.JPG