The balance sheet
Assets claims
current assets current liabilities
cash notes payable
accounts receivable accounts payable
inventory accrued salary payable
prepaid insurance
supplies on hand
total current assets total current liabilities
fixed assets owner's equity
store fixtures capital
less: accumulated
depreciation
total asset total liabilities and owner's equity
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Income statement
Net sales
less:cost of goods sold(including transportation-in)
gross profit
less: operating expenses:
selling expenses:
sales salaties and commissions
advertising
delivery service
depreciation :store equipment
other selling expenses
total selling expenses
general and administrative expenses;
administrative and office salaries
utilities
depreciationLbuiling
other ganeral and administrative expenses
total operating income
operating income
less(add):nonoperating items:
interest expense
purchase discounts lost
interest revenue
net income
