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LAIVE CASE PP&E

154496
purchase of PP&E 1 5700 316 2
cashflow 3054 159880

Purchase of PP&E
Note 8 5700
CASH
3054 3

ACCUM. DEPRECI
74328 INITIAL BALANCE
204 7185 depreciation expense
81309 FINAL BALANCE

book value PP&E sold


acquisition cost 316
accum depreciati 204
112
A/P
5700 1

A/R
2 316

PP&e
154496
on expense 5700 316 -->purchase price of PP&E sold
160196
sales 100000 A/R sales
allowance 3000 initial balance12000
for bad debt 100000 1500 3a
700 4
recovery 1500
written off 700

allowance for bad debt sales/administrative e


6000 initial balance 2 3000
3b 1500 3000 2
4 700

cash extraordinary revenu


3a 1500

exchange rate gain or loss WHEN SELL IN DOLLARS


LOSS A/R EXCHANGE RATE GOES DOWNRECEIVE LESS SOLES (3->2.7)
LOSS A/P EXCHANGE RATE GOES UP

RAW MATERIALS &SUPPLY


3247+7622+10852
= 21721 PURCHASECONSUMPTION RAW MATERIALS AND SUPPLIES
181168

3334+6230+7060 21721+PURCHASES-181168=16624
16624 PURCHASES=181168+16624-21721
176071
100000 1

sales/administrative expense

extraordinary revenue
1500 3b

S (3->2.7)
resources finshed goods produced
210542
raw materials
181168
labor 12108
depreciation 6562
other expenses
11250
211088

work in progress Finished goods


2634 210542 11574 210246
finished finished finished
resources used
211088 goods goods goods
produced sold
produced 210542
3180 11870

cost of cost of merchandise


merchandise sold
purchased (CMS)
CMP
cost of merchandise
10309 sold=
cost of finished
210246
goods sold
220555 <--- income statemen
merchandise
1307
CMP CMS
9888 10309

886

depreciation expense 7185 accum depreciation


74328
depreciation 7185
cost of goods sold
6562
administr expense
208 204
sales expense 415 81309
7185 81309
0
Finished goods sold

2634+211088-FGP=
3180
FGP= 2634+211088-3180
= 210542

11574+210542-FGS=11870
FGS=11574+210542-11870
=210246

<--- income statement

WORK IN PROGRESS ADMIN EXPENSE SALES EXPENSE


6562 208 415
SALES EXPENSE