Smart Synergos Limited Journals Sl No.

Particulars 1 Stationary Expense -File Purchase Cash 2 Administrative Expense-Agreement Expense Cash 3 Office Expense -Photocopy Expense Cash 4 Advance-Showroom Cash 5 Office Expense -Stamp Purchase Cash 6 Transport Allowance-Square Cash 7 Cash (Mizan) Equity 8 Cash (Kamal) Equity 9 Cash (Shihab) Equity 10 Cash (Rabbit) Equity 11 Stationary Expense Cash 12 Office Expense-Lightings Cash 13 Office Expense-Lock Cash 14 Furniture Cash 15 Administrative Expense-Domain Expense Dr. 80 80 760 760 45 45 100,000 100,000 235 235 650 650 200,000 200,000 275,000 275,000 500,000 500,000 500,000 500,000 710 710 2,540 2,540 470 470 13,130 13,130 1,500 Cr.

Cash 16 Administrative Expense-Trade License Cash 17 Administrative Expense-Company Name booking Cash 18 Office Expense-Photocopy Cash 19 Administrative Expense-Banner Cash 20 Transport Allowance Cash 21 TNT Payment Cash 22 Transport Allowance Cash 23 Transport Allowance Cash 24 TNT final Payment Cash 25 Cash Sales 26 COGS Cash 27 Cash Sales 28 COGS Cash 29 Cash (Faruq) Equity 30 Trade license Cash 4,500

1,500

4,500 1,000 1,000 50 50 500 500 50 50 200 200 146 146 100 100 12,000 12,000 750 750 400 400 2,750 2,750 2,200 2,200 200,000 200,000 700 700

31 Office Expense-Shatter Maintainance Cash 32 Transport Allowance Cash 33 Transport Allowance Cash 34 Administrative Expense-Advance for visiting card Cash

200 200 50 50 50 50 4,200 4,200

Smart Synergos Limited Ledger Cash DR 200,000 275,000 500,000 500,000 750 2,750 200,000 CR 80 760 45 100,000 235 650 710 2,540 470 13,130 1,500 4,500 1,000 50 500 50 200 146 100 12,000 400 2,200 700 200 50 50 4,200 146,466 DR Office rent CR

1,678,500

Inventory DR CR DR

Sales CR 750 2750

3500

Advances DR 100,000 700 CR DR

Stationary Expense CR 80 710

100,700

790

Fixed Phone (TNT) DR 200 12,000 CR DR

COGS CR 400 2,200

12,200

2,600

Cash DR CR DR

Cash CR

Cash DR CR DR

Cash CR

Cash DR CR DR

Cash CR

Transport Allowance DR 650 50 146 100 50 50 CR DR

Entertainment CR

1,046

Equity DR CR 200,000 275,000 500,000 500,000 200,000 DR

Furniture CR 13,130

1,675,000

13,130

Administrative Expense DR 760 1,500 4,500 1,000 4,200 500 12,460 CR DR

Office Expense CR 45 235 2,540 470 50 200 3,540 0

Cash DR CR DR

Cash CR

Cash DR CR DR

Cash CR

Cash DR CR DR

Cash CR

Cash DR CR DR

Cash CR

Smart Synergos Limited Trial Balance Particulars Cash Transport Allowance Furniture Advances Stationary Expense Administrative Expense Office Expense Fixed Phone (TNT) COGS Total Amount 1,532,034 Equity 1,046 Sales 13,130 100,700 790 12,460 3,540 12,200 2,600 1,678,500 Particulars

Total

Amount 1,675,000 3,500

1,678,500

Smart Synergos Limited Income statement Particulars Revenue Less: Cost of goods sold Gross profit Less: Operating expenses Operating Profit Less: Finance cost Less: Tax Net Profit/(Loss) Amount 3,500 2,600 900 17,836 (16,936) (16,936)

Smart Synergos Limited Statement of Financial Position Assets Cash Furniture Advances Fixed Phone (TNT) Amount Equity and Liabilities 1,532,034 Paid-up capital 13,130 Loss 100,700 12,200

Total

1,658,064

Total

Note 1. Cash in bank BDT 15,00,000 and Cash in hand BDT 32,034. 2. Furniture consists 4 chairs and 2 counters 3. Advances includes advance for showroom BDT 100,000 and Trade Licence BDT 700.

Amount 1,675,000 (16,936)

1,658,064 -

Smart Synergos Limited Cash Flow Statement Amount Operating activities: Net Profit Operating expenses 900 (17,836)

Net Cash Flow From Operating activities

(16,936)

Investment activities: Furniture Advances Fixed Phone (TNT) (13,130) (100,700) (12,200)

Net Cash Flow From Investment activities Financing activities: Owners' equity

(126,030)

1,675,000

Net Cash Flow From Financing activities

1,675,000

Net Cash Flow from all activities Cash in bank Cash in hand* Total cash in hand 1,500,000 32,034 Difference

1,532,034

1,532,034 -

Cash in Home Cash in Shop Total Cash in Hand

31,280 754 32,034