Advertisement Agency Amount

Capital brought into business 1,000,000

Purchase of Computers 450,000
Hiring charges paid for Video equipments 120,000
Salary paid to Designers 240,000
Travelling Expenses paid 140,000
Depreciation of Computers 45,000
Paid for Repairs & Maintenance of Computers 35,000
Service completed and cash received 250,000
Food expenses of workers paid 60,000
Rent paid for Office 30,000

Balance Sheet Advertising Agency on Cash Basis

Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 1,000,000 Computer 450,000
Profit / (Loss) (420,000) Less: Depreciation (45,000)

Long Term Liabilities

Short Term Assets

Short Term Liabilities

Cash in Hand 175,000

580,000 580,000
-

Manufacturing of Paper Bags Amount

Capital brought into business 2,000,000
Purchase of Slitting Machine for Cash 1,200,000
Purchase of Paper & Board for Cash (RM) 300,000
Fevicol & Gum purchased for Cash (RM) 100,000
Paid for Cleaning material used for factory 30,000
Depreciation of Slitting Machine 100,000
Paid for Repairs & Maintenance of Slitting Machine 50,000
80% of produced Paper bags sold for cash 600,000
Transport expenses of workers paid 80,000
Paper Bags produced 200,000

Balance Sheet Paper Bag Manufacturing on Cash Basis

Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 2,000,000 Slitting Machine 1,200,000
Profit / (Loss) 180,000 Less: Depreciation (100,000)

Long Term Liabilities

Short Term Assets

Paper & Board Inventory 150,000
Short Term Liabilities Fevicol & Gum 50,000
Paper Bags Unsold 40,000
Cash in Hand 840,000

2,180,000 2,180,000
-

Paper & Board 300,000

Fevicol & Gum 100,000
400,000

Paper & Board consumed 150,000

Fevicol & Gum consumed 50,000
Paper Bag Produced 200,000

Cost of Paper Bags Produced

Paper & Board 120,000
Fevicol & Gum 40,000
Paper Bag Sold 160,000
Paper & Fevicol consumed for the sold units should only be sho
Balance Paper & Fevicol will be kept as Inventory
Balance Paper Bags produced will be kept as Inventory

Digital Marketing Company Amount

Capital brought into business 800,000
Purchase of Computers 300,000
Salary paid to content creators 130,000
Influencer charges paid 120,000
Internet Usage charges paid 20,000
Depreciation of Computers 80,000
Paid for Repairs on Computers 15,000
Service completed and cash received 350,000
Food expenses of workers paid 100,000
Cleaning charges paid for office 20,000

Balance Sheet Digital Marketing Company on Cash Basis

Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 800,000 Computer 300,000
Profit / (Loss) (135,000) Less: Depreciation (80,000)

Long Term Liabilities

Short Term Assets

Short Term Liabilities

Cash in Hand 445,000

665,000 665,000
-

Manufacturing of Pet Bottles Amount

Capital brought into business 1,500,000
Purchase of Moulding Machine for Cash 700,000
Purchase of PVC Granules for Cash 300,000
Colouring pigments purchased for Cash 100,000
Supervisor salary paid 40,000
Depreciaiton on Moulding Machine 75,000
Repair charges for Machine paid 20,000
50% of produced Bottles sold for cash 700,000
Rent paid for factory 50,000
Pet Bottles produced 200,000

Balance Sheet Pet Bottle Manufacturing on Cash Basis

 Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 1,500,000 Moulding Machine 700,000
Profit / (Loss) 415,000 Less: Depreciation (75,000)

Long Term Liabilities

Short Term Assets

PVC Granules Inventory 150,000
Short Term Liabilities Pigments Inventory 50,000
Pet Bottles Unsold 100,000
Cash in Hand 990,000

1,915,000 1,915,000
-

PVC Granules 300,000

Colouring Pigments 100,000
400,000

PVC Granules consumed 150,000

Colouring pigments cons 50,000
Pet Bottles produced 200,000

Cost of Paper Bags Produced

Paper & Board 75,000
Fevicol & Gum 25,000
Paper Bag Sold 100,000
Paper & Fevicol consumed for the sold units should only be sho
Balance Paper & Fevicol will be kept as Inventory
Balance Paper Bags produced will be kept as Inventory

Advertisement Agency Amount

Capital brought into business 1,000,000
Purchase of Computers on Loan 450,000
Hiring charges paid for Video equipments 120,000
Salary paid to Designers 240,000
Travelling Expenses to be paid for Travel Agency 140,000
Depreciation of Computers 45,000
Paid for Repairs & Maintenance of Computers 35,000
Service completed and amount to be received 250,000
Cash collected from Customer 100,000
Due amount paid to Travel Agency 50,000

Balance Sheet Advertising Agency on Credit Basis

Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 1,000,000 Computer 450,000
Profit / (Loss) (330,000) Less: Depreciation (45,000)

Long Term Liabilities

Loan for Computer 450,000
Short Term Assets
Service Charges due 150,000
Short Term Liabilities
Travel Agency Dues 90,000
Cash in Hand 655,000

1,210,000 1,210,000
-

Manufacturing of Paper Bags Amount

Capital brought into business 2,000,000
Purchase of Slitting Machine for Cash 1,200,000
Purchase of Paper & Board on credit from Supplier 300,000
Paper Bags produced 500,000
Paid for Cleaning material used for factory 30,000
Depreciation of Slitting Machine 100,000
Paid for Repairs & Maintenance of Slitting Machine 50,000
80% of produced Paper bags sold on credit to Customer 600,000
Cash collected from Customer 400,000
Due amount paid to Supplier 200,000

Balance Sheet Paper Bag Manufacturing on Credit Basis

Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 2,000,000 Slitting Machine 1,200,000
Profit / (Loss) 20,000 Less: Depreciation (100,000)
Long Term Liabilities

Short Term Assets

Short Term Liabilities Dues from Customer 200,000

Paper Supplier 100,000 Paper Bags Unsold 100,000
Cash in Hand 720,000

2,120,000 2,120,000
-

Paper & Board Purchased 300,000

Other Manuf Cost 200,000
Paper Bag Produced 500,000

Cost of Paper Bags Produced

Paper & Board 240,000
Other Manuf Cost 160,000
Paper Bag Sold 400,000
Paper consumed for the sold units should only be shown in Inc
Balance Paper Bags produced will be kept as Inventory

Digital Marketing Company Amount

Capital brought into business 800,000
Purchase of Computers on Loan 300,000
Salary paid to content creators 130,000
Influencer charges to be paid 120,000
Internet Usage charges paid 20,000
Depreciation of Computers 80,000
Paid for Repairs on Computers 15,000
Service completed and amount to be received 350,000
Cash Collected from Customer 200,000
Due amount paid to Influencers 50,000

Balance Sheet Digital Marketing Company on Credit Basis

Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 800,000 Computer 300,000
Profit / (Loss) (15,000) Less: Depreciation (80,000)
Long Term Liabilities
Loan for Computer 300,000
Short Term Assets
Service Charge dues 150,000
Short Term Liabilities
Influencer charges dues 70,000
Cash in Hand 785,000

1,155,000 1,155,000
-

Manufacturing of Pet Bottles Amount

Capital brought into business 1,500,000
Purchase of Moulding Machine for Cash 700,000
Purchase of PVC Granules on credit from Supplier 300,000
Pet Bottles produced 500,000
Supervisor salary paid 40,000
Depreciaiton on Moulding Machine 75,000
Repair charges for Machine paid 20,000
50% of produced Bottles Sold on credit to Customer 700,000
Cash collected from Customer 400,000
Due amount paid to Supplier 200,000

Balance Sheet Pet Bottle Manufacturing on Credit Basis

Liabilities Amount Assets Amount
Equity Long Term Assets
Owner's Capital 1,500,000 Moulding Machine 700,000
Profit / (Loss) 315,000 Less: Depreciation (75,000)

Long Term Liabilities

Short Term Assets

Dues from Customer 300,000
Short Term Liabilities
Supplier of PVC Granules 100,000 Pet Bottles Unsold 250,000
Cash in Hand 740,000
1,915,000 1,915,000
-

PVC Granules consumed 300,000

Other Manufacturing Cost 200,000
Pet Bottles produced 500,000

Cost of Bottles Produced

PVC Granules Consumed 150,000
Other Manuf Cost 100,000
Pet Bottles sold 250,000
PVC Granules consumed for the sold units should only be show
Since entire PVC Granules are consumed, there is no Inventory
Unsold Pet Bottles will be kept as Inventory
Income Statement Cash Flow Statement
Particulars Amount Transaction
Revenue
Service charges received 250,000 Capital Brought into Business
Purchase of Computer
Hiring Charges paid
Direct Cost Salary to Designer
Hiring Charges 120,000 Travelling Expenses paid
Salary to Designer 240,000 Computer Repair charges paid
Service Charges received
Indirect Cost Food Expenses paid
Travelling expenses 140,000 Rent paid
Computer Repair charges 35,000
Food Expenses 60,000
Rent paid 30,000
Usage of Asset
Depreciation on Computer 45,000

(420,000)
 Income Statement Cash Flow Statement
Particulars Amount Transaction
Revenue
Sale of Paper Bags 600,000 Capital Brought into Business
Purchase of Slitting Machine
Paper & Board purchased
Direct Cost Fevicol & Gum purchased
Paper & Board 120,000 Clearning Charges
Fevicol & Gum 40,000 Repairs & Maintenance charges paid
Transport Expenses paid
Indirect Cost Sale of Paper Bags
Clearning Material 30,000
Repairs & Maintenance 50,000
Transport Expenses paid 80,000

Usage of Asset
Depn on Machine 100,000

180,000

80%
he sold units should only be shown in Income Statement
kept as Inventory
ll be kept as Inventory
Income Statement Cash Flow Statement
Particulars Amount Transaction
Revenue
Service charges 350,000 Capital Brought into Business
Purchase of Computer
Content Creator Salary
Direct Cost Influencer Charges paid
Content creator Salary 130,000 Internet usage charges paid
Influencer Charges 120,000 Repair charges paid
Service charges received
Indirect Cost Food expenses paid
Internet charges 20,000 Cleaning Charges
Repairs & Maintenance 15,000
Food expenses 100,000
Cleaning Charges 20,000
Usage of Asset
Depn on Computer 80,000

(135,000)

Income Statement Cash Flow Statement

 Particulars Amount Transaction
Revenue
Sale of Pet Bottles 700,000 Capital Brought into Business
Purchase of Moulding Machine
PVC Granules purchased
Direct Cost Colouring Pigments purchased
PVC Granules 75,000 Supervisor Salary paid
Colouring Pigments 25,000 Repairs & Maintenance charges paid
Sale of Pet Bottles
Indirect Cost Rent paid for factory
Supervisor Salary 40,000
Repairs & Maintenance 20,000
Rent paid for factory 50,000

Usage of Asset
Depn on Machine 75,000

415,000

50%
he sold units should only be shown in Income Statement
kept as Inventory
ll be kept as Inventory
Income Statement Cash Flow Statement
Particulars Amount Transaction
Revenue
Service charges received 250,000 Capital Brought into Business

Hiring Charges paid

Direct Cost Salary to Designer
Hiring Charges 120,000
Salary to Designer 240,000 Computer Repair charges paid
Cash collected from Customer
Indirect Cost Travel Agency charges paid
Travelling expenses 140,000
Computer Repair charges 35,000

Usage of Asset
Depreciation on Computer 45,000

(330,000)

Income Statement Cash Flow Statement

Particulars Amount Transaction
Revenue
Sale of Paper Bags 600,000 Capital Brought into Business
Purchase of Slitting Machine
 Direct Cost
Paper & Board 240,000 Cleaning Charges
Other Manuf Cost 160,000 Repairs & Maintenance charges paid
Other Manufacturing Cost paid
Indirect Cost Collection from Customer
Clearning Material 30,000 Payment to Paper supplier
Repairs & Maintenance 50,000

Usage of Asset
Depn on Machine 100,000

20,000

80%
ts should only be shown in Income Statement
ll be kept as Inventory

Income Statement Cash Flow Statement

Particulars Amount Transaction
Revenue
Service charges 350,000 Capital Brought into Business
 Content Creator Salary
Direct Cost
Content creator Salary 130,000 Internet usage charges paid
Influencer Charges 120,000 Repair charges paid
Collection from Customer
Indirect Cost Influencer Charges paid
Internet charges 20,000
Repairs & Maintenance 15,000

Usage of Asset
Depn on Computer 80,000

(15,000)

Income Statement Cash Flow Statement

Particulars Amount Transaction
Revenue
Sale of Pet Bottles 700,000 Capital Brought into Business
Purchase of Moulding Machine

Direct Cost Other Manufacturing Cost

PVC Granules 150,000 Supervisor Salary paid
Other Manuf Cost 100,000 Repairs & Maintenance charges paid
Collection from Customer
Indirect Cost Dues to Supplier
Supervisor Salary 40,000
Repairs & Maintenance 20,000
 Usage of Asset
Depn on Machine 75,000

315,000

50%
sold units should only be shown in Income Statement
onsumed, there is no Inventory of PVC Granules
s Inventory
Cash Inflow Cash outflow Balance

1,000,000 1,000,000
450,000 550,000
120,000 430,000
240,000 190,000
140,000 50,000
35,000 15,000
250,000 265,000
60,000 205,000
30,000 175,000
175,000
175,000
175,000
175,000
175,000
Cash Inflow Cash outflow Balance

2,000,000 2,000,000
1,200,000 800,000
300,000 500,000
100,000 400,000
30,000 370,000
50,000 320,000
80,000 240,000
600,000 840,000
840,000
840,000
840,000
840,000
840,000
840,000
Cash Inflow Cash outflow Balance

800,000 800,000
300,000 500,000
130,000 370,000
120,000 250,000
20,000 230,000
15,000 215,000
350,000 565,000
100,000 465,000
20,000 445,000
445,000
445,000
445,000
445,000
445,000
Cash Inflow Cash outflow Balance

1,500,000 1,500,000
700,000 800,000
300,000 500,000
100,000 400,000
40,000 360,000
20,000 340,000
700,000 1,040,000
50,000 990,000
990,000
990,000
990,000
990,000
990,000
990,000
Cash Inflow Cash outflow Balance

1,000,000 1,000,000
1,000,000
120,000 880,000
240,000 640,000
640,000
35,000 605,000
100,000 705,000
50,000 655,000
655,000
655,000
655,000
655,000
655,000
655,000

Cash Inflow Cash outflow Balance

2,000,000 2,000,000
1,200,000 800,000
800,000
 800,000
30,000 770,000
50,000 720,000
200,000 520,000
400,000 920,000
200,000 720,000
720,000
720,000
720,000
720,000
720,000

Cash Inflow Cash outflow Balance

800,000 800,000
800,000
 130,000 670,000
670,000
20,000 650,000
15,000 635,000
200,000 835,000
50,000 785,000
785,000
785,000
785,000
785,000
785,000
785,000

Cash Inflow Cash outflow Balance

1,500,000 1,500,000
700,000 800,000
800,000
200,000 600,000
40,000 560,000
20,000 540,000
400,000 940,000
200,000 740,000
740,000
740,000
740,000
740,000
740,000
740,000