This document is an accounting project submitted by Anna Kay Blake for her Principles of Accounts certification. It contains the accounting records for Blanna's Fashion Boutique for the period ending September 30, 2011. The records include various journals, ledgers, trial balance, stock valuation and other financial statements that provide details of the business transactions and financial position of the boutique. The aim of the project is to demonstrate Anna's understanding of business accounting and to analyze the strengths and weaknesses of Blanna's Fashion Boutique.

1. Principles of Accounts
School-Based Assessment
On Blanna’s Fashion Boutique
Submitted by : Anna Kay Blake
Registration number: 1000290074
Submitted To: The Donald Quarrie High School
School code: 100029
Territory: Jamaica
This project is submitted in partial fulfillment of the requirements for
certification in Principles of Accounts by the Caribbean Examinations
Council (CXC)

2. Title Page
Accounting Records
Of
Blanna’s Fashion Boutique

3. Acknowledgement
I would like to express my sincere gratitude to all the persons who have
been helpful towards the successful completion of this assignment. First and
foremost I would like to thank Shadae Russell, Shakeyra Millington, Jonathon
Butler and Ovasha Bartley for their support and assistance towards carrying out the
research to complete this assignment. Secondly I want to thank my guardians for
providing me with the suitable materials to finalize this assignment. I would also
like to thank Mrs. K. Elliot for her assistance and guidance in completing this
project. Last but certainly not least I would like to thank God for his extended
mercies unto me.

4. Introduction
This assignment is about a business that started approximately three (3)
years ago which is situated in a busy area that allows it to generate large amounts
of money each day to carry out its operations. This assignment contains all the
information about this Blanna’s Fashion Boutique business. The information which
this assignment contains includes the financial records for the period ending
September 30 2011. This assignment serves to keep track of all the money that
goes inside the business bank account, all the cash which the business uses within
visiting the business bank account, all the money that goes outside of the business
bank account, all the money that came into the business by cash and not with the
use of cheques and the purposes for each transaction. Therefore this assignment
provides a clear understand of all the operations the business under goes on a day
to day basis.

5. Table of Contents
Headings Page #
Cover Page I
Title Page II
Acknowledgement III
Introduction IV
Aim of the Project 1
Description of Business Entity 2
Mission Statement 3
Logo and Slogan 4
Accounting Cycle 5
Accounting Information
Journals 6-7
Cash Book 8
Ledgers 9-13
Trial Balance 14
Stock Valuation 15-19
Trading, Profit and Loss and Appropriation A/c 20-21
Balance Sheet 22

6. Bank Reconciliation Statement 23
Accounting Ratios 24-25
Performance of the Business 26
Comparisons 27
Recommendations and Suggestions 28
Conclusion 29
Appendix
Price list (showing mark up %) 30
Diagrams
Charts and Graphs
Pictures
Invoices, Cheques, Receipts etc
References

7. Aim of the Project
The aim of this project is:
 To arrive at a comprehensive understanding of the financial sector of
businesses.
 To highlight the strength and the weaknesses of the Blanna’s Fashion
Boutique business.
 To present the financial records for the year ended September 30, 2011 for
Blanna’s Fashion Boutique business.

8. Description of Business Entity
Blanna’s Fashion Boutique is a partnership. This business is owned and
operated by Anna Kay Blake, Shadae Russell and Ovasha Bartley a Group of
ambitious young ladies. Our main aim is to make a profit while catering for the
needs of the community which it is situated in. Blanna’s Fashion Boutique is
situated in Montego Bay at the Blue diamond plaza 10 Pearl Street. This business
has been in existence since June 20, 2008. We employ approximately fifteen (15)
workers. We cater for the petite to the full figured women. We produce a wide
variety of slippers, pants, skirts, handbags and accessories. Prices are always lower
than that of our competitors. In cases of fashion emergencies you can call us at
(1876) 3553980/4275646 or email us at Blanna’s_EmergencyStop5@yahoo.com.

9. The mission of Blanna’s Fashion Boutique is to:
 Provide the latest fashion for all females
 Provide goods and services at a reasonable cost
 Ensure that the quality of our goods meets the standards of our business.
 Ensure that whatever the business do doesn’t affect the environment
negatively.
 Provide employment for members of the community
 Provide sponsors to underprivileged children
Blanna’s Fashion
Boutique
Mission Statement

10. Logo and Slogan
Logo
Slogan
With passion we send out the latest fashion

11. Accounting Cycle

13. General Journal
Date Details Folio Debit Credit
September
1
Bank CB01 364000
Cash CB01 27160
Debtor (J. Simpson) SL01 31600
Motor Van GL02 62840
Building GL03 100000
Stock 24960
Creditor (Super Supreme) PL01 10560
Capital GL01 600000
Opening entries 610560 610560
Purchase journal Page 01
Date Details Folio Amount
1-Sep Super Supreme International PL01
237,040
27-Sep Super Supreme International PL01
57,960
Sep 30 Total credit purchases to be transferred to the
purchases account in the general ledger
GL02
295,000
Page 01

14. SALES JOURNAL
Date Details Folio Amount
5-Sep J. Simpson SL01 57000
13-Sep B. Banton SL03
78,550
20-Sep N. Kidman SL02
104,400
Sep 30 Total credit sales to be transferred to the sales
account in the general ledger
GL13
239,950
RETURN OUTWARDS JOURNAL
Date Details Folio Amount
9-Sep Super Supreme International PL01
13,600
Sep 30 Total return outwards to be transferred to the
return outwards account in the general ledger
GL16
13,600
Return Inwards Day Book
Date Details Folio Amount
24-Sep B. Banton SL03
16,800
30-Sep N. Kidman SL02
9,600
Sep 30 Total goods returned to us to be transferred to the
return inwards account in the general ledger
GL15
26,400

16. Cash Book
Date Details Folio
Discount
Allowed
Cash Bank Date Details Folio
Discoun
t
Receive
d
Cash Bank
Septembe
r 1 Balance b/d GJ01 27,160 364,000 September 1 Machinery GL3 48,000
Septembe
r 2 Bank C 50,000 2 Cash C 50,000
3 Sales
GL1
3 59,350 3 Rent GL4 30,000
7 Sales
GL1
3 37,750 6 Fixtures GL5 65,000
18 J. Simpson SJ01 12,000 45,000 8 Wages
GL1
2 10,000
29 B. Banton SJ03 6,175 55,575 11 Insurance GL6 6,100
30 Sales
GL1
3 120,540 11 Electricity GL7 3,300
11 Rates GL8 2,600
15
Super Supreme
International PL01 7,500 142,500
15 Wages
GL1
2 10,000
16 Drawings
GL1
0 6,200
19 Furniture
GL1
1 3,600
22 Wages
GL1
2 10,000
29 Wages
GL1
2 10,000
30 Balance c/d 123,075 239,000
18,175 350,375 409,000 7,500 350,375 409,000

18. General Ledger
Date Details Folio Amount Date Details Folio Amount
Capital A/C Page 01
September 31 Balance c/d 600,000 September 1 Balance b/d GJ01 600,000
October 1 Balance b/d 600,000
Motor Van A/C Page 02
September 1 Balance b/d GJ12 62,840 September 30 Balance c/d 62,840
October 1 Balance b/d 62,840
Buildings A/C Page 03
September 1 Balance b/d GJ01 100,000 September 30 Balance c/d 100,000
October 1 Balance b/d 100,000
Machinery A/C
September 1 Bank CB01 48,000 September 31 Balance c/d 48,000
October 1 Balance b/d 48,000
Rent A/C
September 3 Bank CB01 30,000 September 30 Profit & Loss 30,000
Page 4
Page 5

19. Fixtures A/C
September 6 Cash CB01 65,000 September 31 Balance c/d 65,000
October 1 Bal b/d 65,000
Insurance A/C
September 11 Bank CB01 6,100 September 30 Profit & Loss 6,100
Electricity A/C
September 11 Bank CB01 3,300 September 30 Profit & Loss 5,500
30 Accruals c/d 1,200
5,500 5,500
October 1 Accruals b/d 1200
Rates
September 11 Bank CB01 2,600 September 30 Profit & Loss 2,600
Drawings
September 16 Cash CB01 6,200 September 30 Balance c/d 6,200
September 30 Balance b/d 6,200
Furniture
September 19 Cash CB01 3,600 September 30 Balance c/d 3,600
October 1 Balance b/d 3,600
Page 10
Page 11
Page 6
Page 7
Page 8
Page 9

20. Wages
September 8 Bank C01 10,000 September 31 Profit & Loss 40,000
15 Cash C01 10,000
22 Bank C01 10,000
29 Bank C01 10,000
40,000 40,000
Sales
September 30 Trading Account 457,590 September 3 Cash CB01 59,350
September 7 Cash CB01 37,750
September 30 Cash CB01 120,540
September 30 Total Credit Sales SJ01 239,950
457,590 457,590
Purchases
September 31
Total Credit
Purchases PJ01 295,000 September 31 Trading Account 295,000
Return Inwards
September 31 Total for month RI01 26,400 September 31 Trading Account 26,400
Return Outwards
September 31 Trading Account RO01 13,600 September 31 Total for month 13,600
Page 15
Page 16
Page 14
Page 13
Page 12

21. Discount Allowed
September 30
Total Discount
Given to
customers 18,175 September 30 P & L 18,175
Discount Received
September 30 P & L 7,500 September 11
Super Supreme
International 7,500
Purchases
Ledger
Super Supreme International
September 9 Return Outwards RO01 13,600 September 1 Balance b/d GJ01 10,560
15 Bank CB01 142,500 1 Purchases PJ01 237,040
15 Discount Received CB01 7,500 27 Purchases PJ01 57,960
30 Balance c/d 141,960
305,560 305,560
October 1 Balance b/d 141,960
Sales Ledger
J. Simpson
September 1 Balance b/d 31,600 September 18 Discount Allowed CB01 12,000
September 5 Sales SJ01 57,000 September 18 Bank CB01 45000
September 30 Balance c/d 31,600
88,600 88,600
October 1 Balance b/d 31,600
Page 01
Page 01
Page 17
Page 18

22. N. Kidman
September 20 Sales SJ01 104,400 September 30 Return Inwards RI01 9,600
September 30 Balance c/d 94,800
104,400 104,400
October 1 Balance b/d 94,800
B. Banton
September 13 Sales SJ01 78,550 September 24 Return Inwards RI01 16,800
September 29 Discount Allowed CB01 6,175
29 Cash CB01 55,575
78,550 78,550
Page 03
Page 02

23. Trial Balance
Blanna’s Fashion Boutique
Trial Balance as at September 30, 2011
Details Debit $ Credit $
Capital 600,000
Motor Van
Buildings 100,000
Machinery 48,000
Stock 24,960
Rent 30,000
Fixtures 65,000
Sales 457,590
Purchases 295,000
Cash 123,075
Bank 239,000
Wages 40,000
Return Outwards 13,600
Super Supreme International 141,960
Electricity 3,300
Insurance 6,100
Rates 2,600
Furniture 3,600
Drawings 6,200
Return
Inwards 26,400
N. Kidman 94,800
J. Simpson 31,600
Discount Received 7,500
Discount Allowed 18,175
1,220,650 1,220,650

24. Stock Valuation
(A) Pants
Date
Received Issued Balance
Quantit
y
Unit
Price Amount
Quantit
y
Unit
Price Amoun
t
Quantit
y
Unit
Price Amount
1-Sep 12 900 10,800
1-Sep 96 1,000 96,000 12
96
900
1,000
10,800
96,000
3-Sep 12
12
900
1,000
10,800
12,000 84 1,000 84,000
5-Sep
12 1,000 12,000 72 1,000 72,000
13-Sep
24 1,000 24,000 48 1,000 48,000
20-Sep
24 1,000 24,000 24 1,000 24,000
27-Sep 36 1,100 39,600 24
36
1,000
1,100
24,000
39,600
30-Sep
24
12
1,000
1,100
24,000
13,200 24 1,100 26,400

25. (B) Blouse
Date
Received Issued Balance
Quantity Unit
Price
Amount Quantity Unit
Price
Amount Quantity Unit
Price
Amount
1-Sep 12 400 4,800
1-Sep 96 440 42,240 12
96
400
440
4,800
42,240
5-Sep
12
12
400
440
4,800
5,280 84 440 36,960
13-Sep
24 440 10,560 60 440 26,400
20-Sep
36 440 15,840 24 440 10,560
30-Sep
12 440 5,280 12 440 5,280

26. (C ) Handbag
Date
Received Issued Balance
Quantit
y
Unit
Price
Amount Quantit
y
Unit
Price Amoun
t
Quantit
y
Unit
Price
Amount
1-Sep 4 1,600 6400
4 1,600 6,400
3-Sep
1 1,600 1,600 3 1,600 4,800
7-Sep
1 1,600 1,600 2 1,600 3,200
13-Sep
1 1,600 1,600 1 1,600 1,600
27-Sep 4 1,650 6,600 1
4
1,600
1,650
1,600
6,600
30-Sep
1
3
1,600
1,650
1,600
4,950 1 1,650 1,650

27. (D ) Skirts
Date
Received Issued Balance
Quantity Unit
Cost
Amount Quantity Unit
Cost Amount
Quantit
y
Unit
Cost
Amount
1-Sep
12 780 9,360
1-Sep
60 820 49,200 12
60
780
820
9,360
49,200
3-Sep
12 780 9,360 60 820 49,200
7-Sep
12 820 9,840 48 820 39,360
13-Sep
12 820 9,840 36 820 29,520
30-Sep
24 820 19,680 12 820 9,840

28. (E) Slipper
Date
Received Issued Balance
Quantity Unit
Price
Amount Quantity Unit
Price Amount
Quantity Unit
Price Amoun
t
1-Sep 48 900 43,200
48 900 43,200
5-Sep
12 900 10,800 36 900 32,400
7-Sep
12 900 10,800 24 900 21,600
20-Sep
24 900 21,600
27-Sep
12 980 11,760 12 980 11,760

29. Trading, Profit and Loss and Appropriation Account
Blanna’s Fashion Boutique
Trading Profit & Loss Account for the year ended September 30, 2011
$ $ $
Sales
457,590
Less Return Inwards
(26,400)
Net Sales 431,190
Less Cost of Goods Sold:
Opening Stock
24,960
Purchases 95,000
Less Return Outwards
(13,600)
Net Purchases 281,400
Cost of Goods Available
306,360
Less Closing Stock (54,930) 251,430
Gross Profit 179,760
Add Revenues
Discount Received 7,500
187,260
Less Expenses
Wages 40,000
Rent 30,000
Electricity 4,500
Insurance 5,100
Rates 2,600
Depreciation 400
Discount Allowed
18,175 100,775
86,485
Net Profit
Add interest on Drawings:
Shadae 620
Less: 85,865
Interest on capital
Anna kay 12,500
Shadae 7500
Ovasha 10,000 30,000
Salary:
Anna kay 12,000 42,000

30. 43,865
Share of Profit:
Anna kay 18,277.08
Shadae 10966.25
Ovasha 14,621.67 43,865

31. Balance Sheet
Blanna’s Fashion Boutique
Balance Sheet as at September 30, 2011
Fixed Assets Cost
Accumulated
Depreciation NBV
Buildings 100000 100,000
Fixtures 65000 65,000
Machinery 48000 400 47,600
Furniture 3600 3,600
Motor Car 62840 62,840
400 279,040
Current Assets
Stock 54,930
Debtors 126,400
Prepayment 1,000
Bank 239,000
Cash 123,075
544,405
Less Current Liabilities
Creditors 141960
Accruals 1,200 143160
Working Capital 401,245
680,285
Financed by:
Capital 600,000
Net Profit 86,485
686,485
Less Drawings 6,200
680,285

32. Bank Reconciliation Statement
Updated Cash Book
Balance b/d
239,000
Bank Charges 65
Credit Transfer 4200 Standing Order 15000
Balance c/d
228,135
243200
243200
Bank Reconciliation Statement as at September 30, 2011
Balance as per Bank Statement 222,535
Add Late Lodgments 45,000
267,535
Less Unpresented Cheque 39,400
Balance as per Cash Book 228,135

33. Accounting Ratios
 Inventory Turnover Ratio- Cost of Goods sold
Average Inventory/2
=244,470
24960+61890/2
=5.62
 Current Ratio- Current assets
Current Liabilities
=551365
143160
=3.85
 Gross profit as a percentage of sales- Gross profit x 100
Sales
=179,760 x 100
457590
= 39.28%
For every sale of $100 the business earns $39.28 as gross profit.
 Net profit Ratio- Net profit / Net sales x l00
=86,485 / 431,190 x 100
=20.06%
For every sale of $100 the business earns $20.06 as net profit.

34.  Acid Test Ratio- Current Assets- Stock
Current liabilities
= 544,405 - 54,930
143160
=3.42

35. Performance of the Business
In preparing the financial statements of Blanna’s Fashion Boutique the
Trading, profit and loss and appropriation account shows a profit of eighty six
thousand four hundred and eighty five thousand dollar (86,485) at the end of the
financial period of September 30,2011.
The business started out with six hundred thousand dollar. In the closing of
the financial period of Blanna’s Fashion Boutique there was an increase in the
amount of capital that the business has.
The business made a gross profit of one hundred and seventy nine seven
hundred and sixty dollars (179,760) instead of making a gross loss.

36. Comparisons
The comparison is being done between the opening capital and the
closing capital for Blanna’s Fashion Boutique, at the end of the financial period. At
the beginning of the financial year the opening capital was six hundred thousand
dollar (600,000). At the end of the financial period the closing capital is six
hundred and eighty thousand two hundred and eighty five dollar (680,285) which
means there is an increase of eighty thousand two hundred and eighty five dollar
(80,285).
Another comparison is being done between the fixed assets of the
business and the current assets. The fixed asset of the business is two hundred and
seventy nine thousand and forty dollar (279,040) while the current asset is five
hundred and forty four thousand four hundred and five dollars (544,405). This
means that the amount of money that the business spend of items that stays in the
business with no intention of selling it is lesser than the amount of money that the
business spend on assets that will allow the business to generate a profit.

37. Recommendations and Suggestions
It is recommended that Blanna’s Fashion Boutique:
 Ploughed back a portion of the profit that the business makes into it.
 Introduces new products to the business.
 Purchase new equipment for the business
 Uses some of the profit that the business makes to attach another department
on to the business.
It is suggested that Blanna’s Fashion Boutique should:
 Purchase cheaper equipments to use in the business. This will increase the
amount of money available in the business.
 Offer more sale discounts this will force more customers to purchase from
Blanna’s Fashion Boutique.

38. Conclusion
It is clear that Blanna’s Fashion Boutique keeps all the records of the
transactions that take place in the business over the financial period of time.
Blanna’s Fashion Boutique could increase the gross profit and net profit of the
business by adhering to the suggestions or recommendations outlined.
Never the less Blanna’s Fashion Boutique made a good net profit of eighty
six thousand four hundred and eighty five dollars (86,485) during the month of
September in 2011. Blanna’s Fashion Boutique was able to make a profit due to
the large amount of sales the business made.

40. Price list
Goods Price
Pants $
Blouse $
Handbags $
Skirts $
Slippers $

41. INVOICE
Blanna’s Fashion Boutique
Invoice
No. 001
Date:
From: To:
Quantity Description Unit price $

42. Debit note

45. Principles of Accounts
School Based Assessment (2012-2013)
You are required to name the firm and state the nature of the business. This must
be in accordance with the items sold*.
After the initial accounting entries (Tasks 1 -3) have been completed you will then
record the additional adjusting entries as set out at Tasks 4 and 5.
You may choose goods from the following list for the transactions.
* Computer
Store
Clothes and
Accessories
Store
A Keyboard Pants (guess)
B Mouse Blouse (guess)
C Printer Hand bags (guess)

46. D Surge Protector Skirts (guess)
E Speakers Slippers (guess)
ABC Enterprise
(Remember that you are to rename the firm)
The following transactions were taken from the books of ABC Enterprise. You are
required to asses them carefully then write up the relevant books as outlined in
the requirements below:
2011
Sept 1 Opening Balances
Capital $600, 000
Bank $364, 000
Cash $ 27, 160
Debtor (J Simpson) $ 31, 600
Creditor (Super Supreme International) $ 10, 560
Motor Van $ 62, 840
Building $100, 000
Stock
1doz A $ 10,800
1doz B $ 4,800

47. 1doz D $ 9,360
Sept 1 Bought goods on credit from Super Supreme International.
8 doz A @ $1,000 each
8 doz B @ $440 each
4 boxes C @ $1,600 each
5 doz D @ $820 each
4 doz E @ $900 each
Sept 1 Bought Machinery by cheque $48, 000.
Sept 2 Withdrew $50, 000 cash from the bank account to be used in the
business.
Sept 3 Cash Sales
2 doz A @ $1, 650 each
1 box C @ $2, 950 each
1 doz D @ $1, 400 each
Sept 3 Paid rent by cheque $30, 000.
Sept 5 sold goods on credit to J. Simpson.
1 doz A @ $1, 650 each
2 doz B @ $800 each
1 doz E @ $1, 500 each
Sept 6 Bought fixtures with cash $65, 000.
Sept 7 Cash Sales

48. 1 box C @ $2, 950 each
1 doz D @ $1, 400 each
1 doz E @ $1, 500 each
Sept 8 Paid wages $10, 000 by cheque.
Sept 9 Returned goods to Super Supreme International as items were
damaged.
1 doz A
1 box C
Sept 11 Paid the following expenses by cheque: Insurance $6,100,
Electricity $3,300 and Rates $2,600.
Sept 13 Sold goods on credit to B. Banton:
2 doz A @ $1, 650 each
2 doz B @ $ 800 each
1 box C @ $2, 950 each
1 doz D @ $1, 400 each
Sept 15 Made payment to Super Supreme International by cash $150, 000,
received a 5% cash discount.
Sept 15 Paid wages with cash $10, 000
Sept 16 Owner withdrew $6,200 cash to fix his personal motor car.
Sept 18 Collected Cheque from J. Simpson for goods sold on Sept 5th
2011,
$45, 000.
Sept 19 Bought furniture $3,600 with cash from Courts Ja. Ltd.

49. Sept 20 Sold goods on credit to N. Kidman
2 doz A @ $1, 650 each
3 doz B @ $ 800 each
2 doz E @ $1, 500 each
Sept 22 Paid wages with cheque $10, 000.
Sept 24 1 doz D returned to us by B. Banton as they were the wrong size.
Sept 27 Bought goods on credit from Super Supreme International.
3 doz A @ $ 1,100 each
4 boxes C @ $1, 650 each
1 doz E @ $ 980 each
Sept 29 B. Banton settled his account less 10% cash discount. He paid
with cash.
Sept 29 Paid wages $10,000 by cheque.
Sept 30 Received goods from N. Kidman: 1 doz B
Sept 30 Cash Sales
3 doz A @ $1, 815 each
1 doz B @ $ 800 each
4 boxes C @ $3, 000 each
2 doz D @ $1, 400 each

50. Task 1
Write up ALL Subsidiary Books and then post the transactions to the ledgers.
Please ensure that you distinguish between, General Ledger, Sales Ledger and
Purchases Ledger. Show the opening entries in the General Journal at September
1, 2011.
Task 2
Prepare ABC Enterprise Trial Balance as at September 30, 2011
Task 3
Using the FIFO method of stock valuation, determine the closing stock.
Task 4
Design a logo and slogan for your business and provide the relevant information
on the business entity
Prepare ABC Enterprise Trading, Profit and Loss Account for the month ending
September 30, 2011 and a Balance Sheet as at that date, after taking into account
the following:
a) Insurance expense was paid in advance, $1000.
b) Electricity was outstanding by $1, 200
c) Machinery is to be depreciated at 10 % annually using the straight line
method (show the depreciation for the month).
Show adjustment to the above information in the ledgers.
Task 5
Prepare the Bank Reconciliation Statement using the Bank Statement below

51. Bank Statement
DR CR Balance
$ $ $
Sept 1 Balance 364 000
Sept 1 Burke’s (Machinery) 48 000 316 000
Sept 2 SNPN Ltd (Cash) 50 000 266 000
Sept 8 Wages 10 000 256 000
Sept 11 NWC (Rates) 2 600 253 400
Sept 20 Wages 10 000 243 400
Sept 24 Credit transfer (Q Smith) 4 200 247 600
Sept 29 Wages 10 000 237 600
Sept 29 Standing Order 15 000 222 600
Sept 29 Bank Charges 65 222 535
Task 6
Prepare cheques, invoices, cash receipts, debit and credit notes (Appendices).
Task 7
Analyse the results of the operations of ABC Enterprise over the relevant
period.
In your analysis you should highlight strengths/weaknesses and comment
on ways in which the efficiency of the firm may be improved.
Accounting Ratios, graphs, tables, charts and diagrams are tools that when
used will strengthen/enhance you analysis and presentation.
Comparisons may be made between the results of ABC Enterprise and
those of the industry.

52. Task 8
Complete S.B.A. making reference to the due dates.
Due Dates:
Subsidiary Books - June 12th
2012
Trial Balance and Stock
Valuation - September 29th
2012
Trading, Profit and Loss and
Balance Sheet - September 29th
2012
Bank Recon. Statement - October 16th
2012
First Draft (completed) - November 17th
2012
Final Draft (completed)- December12th
2012