Tài liệu Benninga 2006: Mẫu bảng Excel với dòng tiền và báo cáo tài chính doanh nghiệp pptx

PRETTY ME FINANCIAL STATEMENTS
Assets Liabilities and equity
Current assets Current liabilities
Cash Accounts payable (Suppliers) 25,000
Initial Investment 1,000,000 Accounts payable (Distribution) 7,200
Cash Income 645,000 Accounts payable (Advertising) 10,000
Salaries -200,000
Building purchase -400,000 Long-term liabilities
Office equipment -20,000
Computer -10,000 Mortgage 373,333
Suppliers -155,000 Operating machine loan 300,000
License -5,000
Advertising -40,000
Distribution -36,000
Principal -126,667
Rent -360,000
Interest rate¹
-54,533
Cash at end of period 237,800
Prepaid expenses (rent) 288,000
Prepaid expenses (license) 2,500
Payments receivable (clients) 55,000
Inventory 25,000
Fixed assets
Computers 10,000 Equit
y
Office equipment 20,000
Building purchase 800,000 Equity 1,000,000
Operating machine 400,000 Accumulated retained earnings 122,767
Total assets 1,838,300 Total liabilities and equit
y 1,838,300

Interest rate¹
Principal Mortgage 400,000
Interest rate Mortgage 0.5%
number of payments 180
Interest rate Loan 8%
Principal Loan 400,000
number of payments - loan 4
Principal payment 2222.222222
Mortgage
Principal
Principal
paid
Interest
1 400,000 2222.222 2000.00
2 397,778 2222.222 1988.89
3 395,556 2222.222 1977.78
4 393,333 2222.222 1966.67
5 391,111 2222.222 1955.56
6 388,889 2222.222 1944.44
7 386,667 2222.222 1933.33
8 384,444 2222.222 1922.22
9 382,222 2222.222 1911.11
10 380,000 2222.222 1900.00
11 377,778 2222.222 1888.89
12 375,556 2222.222 1877.78
Total 26,667 23266.67
Loan
Principal
Principal
paid

Interest
1 400,000 100,000 8,000
Total 100,000 8,000
Total: Loan + Mortgage 126,667 31,266.67
Profit and loss for the period
Sales 700,000
Salaries -200,000
Suppliers -180,000
Distribution -43,200
Rent -72,000
Advertising -50,000
Interest rate -54533
License -2500
Inventory 25,000
Profit 122,767
Dividends 0
Retained earnings 122,767