Cap value = puscehafe! Brokotroge CPsichase er -fvtemost ] beens) id In ectment—Arfe_ Se ={ 140.000 Dore of ousichace stlip| ai = Calculation oF Tnrewect : = 2,00,000 ¥ 19. x | Yoo 12 E { 2,000 “| tu) Ipunchace ex = tnt ener e =|" e-pe-nom ~ OK es cu é af U49D 000 sees NESE ra anc| | Cae. valve, zs E-Sb = = = a: —Cbh)leates ex- ee 1.90,000 a 5 = i Bo 00 fod i qi) Brokevage = 1ao pe, tno | ae _- zl ran, noo = 1,4np = {4Bo oe I il Taveslment Ale pe, 1,41,900 =] Tubesiest Al © DM. foyer) “ To Ban By 4a, 40n os @!downal Cutries fox exo int Sales: 1 |Bonke Dye pe 1,40 160 a “Te tnvestynent AY. \ 100 = ‘To “Iytesest Alo, 2500 ObL lap = i Debentus ld = we 200 ry Re Wt uichased = 40,000 | hemlukes p, palo avlelii = 1 on, 000 —| Intesest & D TOT Rerence eeCum -inetuding eX ~ exotuding ny - 2 Peat 40 Pwr, pace = 40,000 x40). = avuen. ] 2 ae 4 W3 | Purc ase furn-fvtene = (a, |¢) CTF fe T T ! j | | | tutewect = UO, moox + x & = 464 haw y | log" sal cae ¥ Copied yelwe = 4oo- U6F = 3444, | ex-inteusee : (3tftoliy) S|Ey iD, i = Hiptoy Cv = Faso + 3aq 2|-gsu33 | _ i := 10,006 ¥ Ya = [sof [Cas Warue = 4°60 -200 450 Y piwichase Cio = Fx ine} pp = soon ¥ aa. = [4940 Gus Saag tee = [EST] - iso. oaig-2i] fist) Bank We CP 16-21] To Banke Me (Purchase) [By Bonk (sore) Th Bonsfer to | =u oP tuo | S200 Enterest > oivilend al = ezeos\— ~~ aihe4_ By Bo cfd = C mepp Couestion] ih CAcemued get) [ I T 1 f ape] ey Bot eit Ga,008 |= [seo - =A. t = Poe Meng b | Cay 1 ico | 735000 | [6500 |I54s00 [asn60_| e500 [saoie = 56 DD" june, dintevest? 35000 Cto000o 4 asvoot{e0m) XI2% ¥en ——_| (als to Ifa = 3m) Aug cles Cit - nbenests ey = 40,00 16 price = 40,000 ~103fipo = “1,200 Tine = Hbp600 Xa X Ifig = 40d [Cap Values Hl280 — 400 = y Caja" ac aif) cm) 12. qmiesend 2 1,00,000 + OOOH OO00 =4006 © OO XK12y/- x fjBank Ne (Purchase Bank Cpuxchar) | Conceny Th sat > Divers ap C 100,000 | ta) [ jg 1086Pn }20000. idune = Ex intenert puuche. Fy= 30,000 u PP= 20,b00 x45 * = _a400 Renokexaae 17 fp = 2544 | eye 2a 674 = Es sTintowect = 20, 000% 2 90,000 X67 XS 1a I al GO- 200 =| 19610 J leved pn 30" dune ee 1S nlov, 20022 — Ee tntewest Lon, 000 + 40,000 Pr mimes oo oopusese = (it guly tn at bec) = Backs ex Tee _pfteP000 © € em : | [Sutenest= 50, D00x 6/ Xap << OP| tes eta wR a to y oP 5 , hs BI |B io |s Bis) | 8 Is|o a > ‘Ie LL at ae BR ol 8 Plo) BEPB 8 15/9 p Bol Elec eh ple b bp pb bb l> wy UGh Thy ayy Che Wh? 5 ineree nine s [= finan / EE ae Eve on, 900 ae A pp = 50,000x /o2'/ ee | = __5\000 T ‘a ne . 4 “In#= 50, 006 wee. Creat, meu) sae | = Sept AD Sd [Gap voiue = ep = gar + ut = 51000 - 450 + 510 = | _ AIST 0 e I Be )en eas peal. eyo Dl Sh a SER Rate | cova) Revet ais TP xaclaas xy poe ee 2 ee ee SoG | | 000 See ee b—Short Sum) Ce, 3d) Te Rogeliy Tabi a 4 Es J eh a oe t Pt. sep cy Siw a | Beet | Amt do 3 Rote | (2x3) [Rent wR slo ‘Cea ) | | | T aaa + ~ DIS |30,000| 2 | Co,ooof wwe |e) | = | — — |Cisvec)| ts000 | Sees | [si BiB [39,0001 2. __[4g000 fysne®| go00| 3000] ‘[Liznoe)| F060” a > ie aol B lieao| 2 pamoolaw| seo| - | = aie [Reoee | 1 | 4 2,000] 2. [4900 | s0%| 40004000 | S500 | = | 7000 | + |St ue | Shwe | a Rate [Rend [4-87 st [dem |) T0008 [ise00? | CHooee ond i Tiqeoad | 150000 | Voce | 26000 | — 1 a | — 3 La 7 aueaoo| 150020 |Foooo | 44000] — | [intag— o [Tiscesih ema ees | || tr et Iastoeo | 180000 [ajo 6000 c ee | 4 { 1 q i) 031 Fhe Adent Poot ch I | | i | Ro yelty] Tobie | t jaa Le SS 6 fees [4 0 [eur Thutpal pt royalty! mm | S12 we |) | Bat | ans K |] Freawe | coxsy Rent _[ C453 | NR | SI boi aa $i }o.25}.3600 | 14000 _|Cinsno\| = =| Gasvo)| loco | j qm \stuno | 2015 [fesePlos} 10500 |Ifuno@ |Casvey | — | - L4ee0 )histoa ie a> lore 2 al | ee 1400? 10.25 | 2100 soo | = Ta ts oN Meese “eS [aot Timsed[0.2C]2ge00 | Heo [Wwo0® [4x00 | 1400 | — | 1820 4 - - 14200 | | a | ere |faq200/o.2.5] 4y00 | Hitoo Cee) | — Besauleescoal coll ; | | b. 4 eel | | | 1[ urd TL Royale may 2x8) IRevy es fel tees Colles Company _ Rotel ¢ J2uoo ole. 0. 45| [18000 g3a¢ 0 ne lo. 45 | 2060 | Bamc8l G0 ooo | al IO ss as fro] Sopot tere00 | Ho S000 | | | Te [woe] o. ass lise | | | | es 10 ;Karshn.o (cla Ltd. = Mine, Er | eee eres | i [e500 | [2,000 [4000 (2000 — To llyeoo ujGoo.C400)| 400] = = leg > | | Bi (sefigoonli2eb | +20) — | 7 W000 1 | aN} | yatta) ‘lable 1 iy S pairs Secs | 4 lio al PT lero min | Gig | shual srs | Bal | pet | Rate | Rent] Ces | [we [isso [ee 7 | | | | ! 10 |2e000 30,00 [f200)| — [= |eoo00) [sooce 1D [30000] 83,000 (000) = (sob) [3,020 _ | x | (2009 [e500 | '0 fasvop [24,600 (2000) = 2.000) [ts006) [24000 Nelaee- t t JO _[3¢000] 36,000 ] | ° T i 2000 [2.0067 1600 [C3 046) | 56000 ra ] i 4 d neleteac}i 13) | A eo @) uC] Cons BEES) a pinta ar a Lense: >) fr Ip 4) C ap IA 4p A @)_ A [30,000 13) mn 4a) © OB i 8) 1B eee g) B® ea #000) 1B 4B 64) 5 29 1B 4h 2h)Yol by = ceivabl ae Royalty Ful z, 37d [40000] gap ae ees mera 4 _|io Bre Boh! aa CGsteo) | $0,000 te = 55000 | §0,000 0, 000] go, 000__ 2 = 60,000Bank os g Alo $0,000 =e Sqaes 00 a 30000 < foie 5" IBY pine Rent Ve _| en, 000, B = | Ts0.000 fo [fo Bene Ne [x0,000 | a4 Ty 74 : 000 | 3 By Royalty |1os000 i ee 225,000] aoe | [05000 [esto | WR [To Bank Wo | 60000] A lou Royer | F000 Sal [os s/s) {15028 ca | 45000 | [s000 | | | ahaa | Ropar] Paxeible Aye Ccotumna 7 econ ep pcrel ders =< a | By eS Ale |4snoo 43000 : esto | rill) Torin Rew ae [60.000 [lay cot Aye ec 1 Q e00 | oS 60;'LFF [po Landlods ay. [105000 i I Jesvoo i uth Pte Laneltond ave [asvod ASDCO t Meow is = Bu Ral Cle 35000, 35000 35e00 [ahd Tor. Bak bid [asco [9™ Fn min Reni Ase | 20000 By peut ¢ lel SSDO0 Sa 374 [Fe pat bid [55000 | 74 Py (an Spel y CMe a et a is 4™ fo. Bat bid Gen. Pela d Gey q Bu a v [ =FA [ty Londloods App 30000 -4™" ooo 5 By Royaltyme 45000 = Bu S/iS Ate 35000 S000 e000 Tal eT oo COyctlond aye _s0000 2 ay Royalty ne 60005 By fu nie 20000 | S000) $0000 aA sheen oe (Na ICN eenancial A Business Aq ucéleion “2D Conver sion Doplblhar i Aguas tion? =] hen Company ogulnes o% tok oven tt business o@ othe — Cor ‘ this puuchace f Call ede Aguas. Exermples DP Aquiasision. =| Crongle 3 Anelznid Aqusitfon =|Eliplcant “Types OF Aquisrtion . 4) Exiendly Aqusition = \wihen _loot{a Compnies _aperov the aquisition on fet nicl 4esm. Ase T, Cruel Nee op] i 2) Revert Aquisition - \lhen A private _Comeemy _lesces ove a_& public awn pels x = Cle a% wit HOM 3) Back rip Aqusition - is The puscls coe becom fete a see feat fing daejon of tuso When Dv apt nies I naunes ca busin i [of th Jk rains Conapitinon > eo aoe Si coos ith rolea Fun. b.slet fasot 3B [Curnooen* 2000) cengdenciton 1 og000! Loc Conoo x ton) 190600] Sh. Prem @| b/s Pee {0,000 | o,p00 | 1H 0000)} | 3 AO, p00) w z fenodusi Mel Ds (ETN Ate pat mathinany Ale sock e pu, Delotous Afe Oo Bie Aye Trvesiment i ae Kio pus Coach frau AC ate. cred eo aiTh Debeptures bane esi IC To cosh [Bank 4 {e Bicrount = Debit) Are fo Record clescsfon = eeWon keen! soto Fund %¢ reves Os a ebiltiy it heme t Metisitiiay a showing ant of freodusil! thie! pakeit 11 Zz Tale =Alon Crass Long bexm boexpwi nig T8ank loan 7 wine labilihe WOrkex rE “Youd? poyobe | creduons 1 Ble Tatasal Eng ta eg Pa ,. aie Sam ennn a i Pe flend > Bailing We pa cq bt fe __px. 110,900 | Goodsvitl aes. oe plow > cs, ia ay | J Al A Irane holder's Su Rane Cop (est) Resenue SurplusJntenathl. [ nipn Cunne yt —Tnvestment Comene Asser Finventory PC te CH) tocktein “6 eee ee ii Worken's Accent 1900 / be tred Mines Aiea / 5S 6000 | oa To 56 7 06 bel. Koos [apteusst 7 = 15 7- } To cach Ay 608 Amt of debentuse = Hy : 14) Croodasitt Ate a z i be eee OO. A 2 2ucom a8 Te sb + ee ae 2 = 1ooy oo a = [agooo |+ Qu po 32400 [Fash > Banke [4 12990 = _ 46000 = 2400 = 3600 160000 [ii10, 000 J } Jangicle “Assets Copal Non curstient InvestmentLOO : Bescon 19#000 36000) 166406Te | Te fo [troodatll_afe Jo. Cash Ae preliminey exp Ae 2 Cash Meae das ps “To Venndos'c Suspense Afi Wendas's Suspense Afe px. 60,000 =To__verndoss's Coes Ave [fn vended cay, “To weindea's [=e Comm py. 116.00 60,000 By, 0 RO uy ue ndan'’s Cu AE | =fo Cosh Ajo [53220]als a) 8 fone) NA PC-= CR 7 opr 64 B 5S) 1A 6%) D Const | 64) B Esé $9) Be 4) C is = { —— zane e 5 55 Ags [cae re i. mein SS ® hotawe {77 Fp 000 Ci . TeRoutt malam (cém: X| when =the busines 7 nueited inip le mpany is known ag L 3 Be Ge tims ea je=7i Stepc’ to Splve™ apy mo t) 1 Find Po Z Qi prepase Resi! catian Ale Pasttnes's 5 Capitcl Ne | 6 wohaeiva — Compa cok assets liabilities not ST dacen oO oven foxy ewcho ing meany's Ae, 21 Pass nec OuHinog) entrie five hres Hens othe Lim a He GwiV awe pne mine _aaust me nis to | yespective Ale. 5) | cid reel Sation profit oh Lo earl Transfen tt do. posit nf Bi C Aes, a] oie Ate Gash Ale coill_ jon and if if ches not tally then, 90 to tép——Nleh_fssee ae er - leucttion ¢- j—— Const dl exouinn Hrond ett ater 52,000 | Esc (20000 x1d) Bailing 250000] ain. premium ; ca cle Igo000[ py. g 2pe ite 10,0 - unt 100000 Cush, 1150000, —fBebinis 11g 5000) —tnvese ynevits 24 000 | pe = Bowk ug | T H | “Totes! Recer Siekaced ee C110000) | 2p (3500) ussets [545000 C [Ses000 | T iCro Reyer LTP. nthe pooks Of ene [Building Ade Be Ag. canls’ Paqoueld To Business Purchase Ale ) | endox's Afe Dy B5esp00 | To _Esc_Are 2, B0, 00 Te __sh.prem Ave Lo, p00 : Te g Deh Ate k Th__Cash Ale. 4) Ticks ade Po Cano | } Tp Colth ple 5)|p. fs “itd + en exp Ae pa ee,Baloneshect Al Equity ond [obit 4. owner's fund DSNasie Capi tah 450000 [PRe anves And Surplus. 2 | 42000 t samen = [2s] on —cussend ticibiitty IRSBOCO b4 Deewtunes 3: |Cuwment Licdoi Hes: Trecude payable 3 |\us00 | Cpecdkitees 7 _ ell Pedal co { ore $ 4 | Non - Curvent Ascets * #) Fix Ascet-e * 4 |. 350000 es rs stsic 5 lO RES ive Si aiseen, 40,000 > + 10,000 > Sn, 000. | 4 8,000 ace iyntiror 2 900 a ies Bales Poy cull Cu | 110,000 | BP 3000 | 114s 06% : | nore? 4, Mgilale Asset Bualding oe | i plant 100000, | 35000.152000 (2505 —— | U l 5 Sees ; mi | Suri Pasittculen _[Smmy [sunny bal bid |'400v0 | 30000 Th Ee Ae |2¢000]20000 By Sy Resulisotion |SDOe | Sb fe cosh MO [ig00) %s008 3800 04Stock Zs ecorluo tl O08. "tp 2 NAL 1s 261000 De st Te Cash 0, 00.0.CNS etn — —Baanch , Tending A He, S fouitutons | [ Pewetcusoss [Th Opening eck | [200° | t [tp ceeds "Fe eieve By Sates [1 a Prom st 9 000 = Rebaned 300 | gino | [ t | 1 ia =a Wages | To Gance pani | i ing # i Ba . shez] 'sD0 7 a | 2 [13,360 fs i { 4 | a PpSt Te S Powteiculars z Frit! Culens a : Te Soka, 600) | By Goss erat [To Rent eee Tenn Sto peereciation | 100.etfs | To Batomee. | _ ep fis cask sent hyo] 100 |p naa 84 Bal re raion COGS | Gash Scue ${60 ecHon POM 119 YOO. 6)7000 | B bol_b]d= k__ 29,080 00130 30600 = oy 13$0D 20,00 0) | Petty cash S00 263000Bounch ‘Ve Poverricute tock! 155,000. cipued | 2 > 2p 000] deem ete 122,400 etunned dod | 2120,000 | e Pe CPO a es Costicutens Fosatourons | se 00. = 19S00X 100 Odday Cm Sates = — 210 1600 2 Peesutt CU rs Buy pebty Ep ! 4 Bote = Bench Debines Afe [eee ers sce Ca pons ee = | = [To Bas Go,s00) By calection Aen 3 7a : [122 boa des. T2R0 Has: stkos : 246227 By discount | 2600 I B betel debe]. 40Od | = [ { Berl 30,00 I - | 1,5 2U0] Tsurrr GPP a D a A c Cc A PBimental Stare 4 —loxge cb hyne nt havt Ne w nun yf hes eech ming ite One periti Cun” Modern Comeany Lida ido te — ooeeS Pepaviiments AB Cf tatement Showing the Apeox Hon. eneh_ | Basi ptet [pert [pep | nept] pect = Exeenses| Pe 8 ie [> — Arrect Gist 435, 5p | 550 | usp | 850 4ed | 360 ew | 1 igh cele: OF. Reo | 240 1 1en | fe asa fotue ff Mi a oa Trachine Cys 1000 nase | 5a8 S56 5 Hl tghting.| Psrceoe Pec istercd ie EFves ~ é 1000 | 4oo | 300 | 200 | 106 Cas:2r) Sole cles 1600 coo! Sool 300] 200 OM P62 b23r é {isio ei 3006/1200 | ¢00| Coo | 400 ces 43:2] ff rE= Ens. es = anise [500 |300 [200 Iso | 100 4 [60 1200 | 2Ls00 [Bor 12000 €000 t 4238222) Nfcabes Casp:ge 2] | BD ctacus mee of Stock = [5:23:26 0 ©) | Inswicmce Of Machine = C4U2322:1 7] B—leosting perouns ott _ pecterHe | c OP Sha Kl|aacco) 24¢-°] 7.000 | 13<000 | chase | | Rarer f) Rewticd laa00d Foc] 750001 A250] cl. Gar k [2lO00 eee EOD OOO} S500 | ol. Geese ; 000] = [auc 4} \e. K, G0 }2250 x50 T | . 2100) 45400] 4g 459 2.0625) i fs | . Pe ‘- Eee fs heer hen se ose eal 7 Peco pF | [ore] © [fort] Afi Ic Hree6 | 350 BOD | 36070) 004 Lyooo} fro | Yodo) eoo. 2600 |3600 [3600 10500] [200 | Peo [2400 41500 00 | 460 | 1080 | 2160 ie E Bross profit €2100) qsy00| Herc oo«es0) Sel R iM in lecbric pf ou 400 |600 |1350 (2850 Cet) i) A ISe0 |12¢ 0400, 2400) 5400 22cKir4a4 (E2100 qsu00 Lg Woe! GLICO | qgi¢d? | UBIsO] 2H SSSfs Brewicls Adjustment ihe. mag thar Sis mameavdom of Baanch Afe te i - x | Salat fis ni B pda Arnsiies # method fi owed Le ig Pree fo Ad) method pf Tt is "nettillowed ta See oy Taree ay eg ar eee soy Cac ee the — markets| 3 | Cassiqnment __ Depatitment out werding H/C 500000 138000] 40000 | __ ge. Los — | | { T | ae A —— ee ; =f ia - 50 | @ 50000) —[rves608] ecec0 _ 50000 = Depoitmentel P&L Ave (2 :\5 | Grooss- loss 1 coo] Cepos$ Fro. | Sevlows P21] [26000 [Teo] is “Rerieved| 2ec0 Lighting C21] |20000 [100007 piwchase 5:4) $20000 | 000 = s Dt Dy) Cotes) 16000! Geo] eos cal; 21) Ps 12.000) 6000 =| e000 8000 Renenot FFL Ae = Pant = Fowsdfeul Ket toes + 16000. | Net gratit pix Story | 20000 lee ce! changes) 1000 oT ren NP £36000 cit 2 14. 2000— Nid?p str Ledagit B clan.cing Ee fS'nanciad Acc 2 HbeCnation of seif Baianchs me 0 Self Baloncing su: System Where Sebonuate ta peavi be taken out feo each. poousnc ledger cidjustment —_ctece Phe vanintauined in latin — Sctes ledgen ey tate S[This Debinns — ciccount in Sates ledqen Otel Creditone account tia k Lach CL le ‘ Subdivision of Ledger + : | Piuchase ledges C Caeéditons/ Bought) — Geneual _Ledgen Jneessonal/ Nominal) ivake Ledger A = K 4. | Sal Ledger (Co Welstan "| sold") Z 3 4 ela.cr = “lA fe _ als. Gates Le Dedgen —> cau He see ie gen =? ees. debtors : (ae ss aD. purchase Creditorsalso kr Se C—O eee = Ems y ae mh | Credit Sales | Debinx's Ay b es Th sate Ay +0101 ind Atlowed A/c Debio Ae Ale loins Af a Retievable | B/a_ sye Be. |OPLA Ae y pt Recieved Te Pebtes Ye | ot pOeeeie eee Vay WRebon inewards) Th pebtow ae | 2 wa dishonounéd |Demicn a Du. [ek i j——Te_Gyre disho. ae Tytestess Changel Del Debtsee be) b/ 1 GLA Ae Bee Mebinns Eiedree “en en al —Ledgon Adjustment R/e_ Th “Den Me py Bal bfol_| ocx 4} Cash recieved XX [By Dia sje | ¥« Pigs. Allowed | XX | Credit Scues | Xx Bac depts _| X* | p/p dishene. | xx |p/R Retieved |XX fuarene st xR es) sax Te Bot s- ae Aprayust re fees en ents 1s Cedar = Ponce 0 | &La icp pusclnsel Pet cians Ad Tb Ee (a sei , cong editos I A _Ale oe Texoh chesue| Creditous Ae pi} CLA Ale ge oa Bdtec— “e_Cash Bonk pfe| Tb Cine >} [j— lout aaa “Th Disrnund Pe | t C rier aie ld [Crediinis ale px. CLA Ale Ais p eS Dale | a 1G pusbhase Reto | Credits Ae 2 i, | iG Apkuxin oulwerds)! “Tp _pusuchase Me — i “Tb wa Cab lp. Taare | Blp At pu. lon Ale py all | Th cmeditos''s nfe To cia Ate Ps Oahwat jBakexest Alc ps | coon Ale be “charge 4 by | To_cweditas's hfe To Cia Ale | | —_Coredlitosre+By bab b/d 184 Grn. Ales mee eaitpuichaces | yx se TBHP dishonaumed | voc ——-Dabenest chasged| xx mM Gediton® te ( os JO Bot b/d & [By Con ee \ Pererarna tic ed Stiga a ibn \Cxedit purchase! xx | Cosh /Bank ale | yx | B/p dishonourel | Xx | ptscaunt ecomed | Tntevect Charged | % | Belis payable | x puscchse Retunn| X By bal eld A - ——4 | Ieee balancing * L the i Pre cern nee s [edges is mode vo__balance— TS lundes_ Seif —bolane S35t [re balancing of all @ the Bameicarife? ie een atn — legs C Tes [eiges one _clebtoos —Nerrecli tows ledger. Geneal eS = : | “Tus ,_ cohen nly one, fe p | diete rent ledger Maes tn + |, sg known 45 Sectional 4) D 42) B 43) D “3 B GA ao A 4a} B __48) a5 so) C 51) 5) 53) Su) $3) So) 54) 4 edgeng ledger belanc/ng