Example 1

Compile the balance sheet of the company from the below and suitable data and calculate the
corresponding financial evaluation of the item "Cash money".
 1. Building                                                          CZK 1,900,000
 2. Equity                                                             CZK 1,442,000
 3. Material stocks                                                CZK 120,000
 4. Inventory of finished products                        CZK 20,000
 5. Receivables                                                     CZK 22,000
 6. Undistributed profit                                        CZK 90,000
 7. Cash money                                                      ?        CZK
 8. Overdraft loan                                                 CZK 150,000
 9. Receivables with suppliers                              CZK 300,000
10. Bank account                                                  CZK 320,000
11. Liabilities to employees                                  CZK 50,000
12. Long-term loans                                              CZK 900,000
13. Software                                                          CZK 100,000
14. Company car                                                   CZK 430,000


































Example 2


The following balance sheet items are known:
 1. Equity                                                             CZK 2,000,000
 2. Buildings                                                         CZK 1,850,000
 3. Machines, devices and equipment                 CZK 600,000
 4. Bank loan                                                        CZK 1,000,000
 5. Short-term loan                                               CZK 400,000
 6. Non-current financial assets                            CZK 133,000
 7. Bank account                                                  CZK 870,000
 8. Liabilities to employees                                  CZK 280,000
 9. Liabilities to the tax authority                        CZK 80,000
10. Receivables                                                     CZK 800,000
11. Liabilities to suppliers                                    CZK 493,000


a)      Prepare the opening balance sheet.

b)      Prepare the final balance sheet when the following accounting transactions occurred during
the accounting period:

1.      Purchase of material by bank transfer in the amount of CZK 330,000.

2.      Sale of an unused machine worth CZK 250,000, in the form of payment to a bank account.

3.      Cashless payment of obligations to the tax office in the amount of CZK 30,000.





























Example 4

How the balance sheet obtained in example 2 will look like after processing the following
accounting operations:

1.      Procurement of material 150,000,- per invoice to the supplier

2.      Cashless payment of the invoice to the supplier in the amount of CZK 150,000

3.      Acquisition of a production line 890,000,- financed by a bank loan

4.      Cash payment of a liability to employees 5,000