Introduction
                   
Scenario
  Let's say you decide to start a lawn mowing service for homes in your neighborhood.
               
    >  Cells are input cells.      
   
Cost Associated With Setting up the Business
  Contribution to business from Savings      
  Borrow from Parents        
  Cost of Lawn Mower  
  Gasoline Cost for Each Lawn Mowed  
  Advertising Flyers Cost per month  
   
Price for Each Lawn Mowed  
  Number of Lawns Mowed      
   
  You already have transportation (a bike and a small trailer, for instance), so no costs are associated with it.
Business Policies        
  Lawn Mower useful life (Months)      
What you will learn?
  Meaning of Key Accounting Terminology
1 Investment
Revenue
Cost of Goods Sold
Gross Profit
Operating Costs
Depreciation            
Profit
Assets
Equity
Financial Statements
Income Statement
Balance Sheet
Cash Flow Statement
 
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing    
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021      
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021      
  Opening Cash      
       
       
       
       
       
           
  Net Cash      
             
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing    
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021      
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021      
  Opening Cash      
       
       
       
       
       
           
  Net Cash      
             
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing    
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021      
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021      
  Opening Cash      
       
       
       
       
       
           
  Net Cash      
             
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing    
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021      
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021      
  Opening Cash      
       
       
       
       
       
           
  Net Cash      
             
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing    
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021      
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021      
  Opening Cash      
       
       
       
       
       
           
  Net Cash      
             
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing    
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021      
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021      
  Opening Cash      
       
       
       
       
       
           
  Net Cash      
             
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing    
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021      
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021      
  Opening Cash      
       
       
       
       
       
           
  Net Cash      
             
       
  Financial Statements   Explanation  
       
   
  Grass Roots Lawn Mowing   The full finacial statement is shown after processing all the transactions for the month.  
  Financial Statements    
  Income Statement from 01/12/2021 to 31/12/2021    
  Revenue      
  Cost of Goods Sold      
  Gross Profit      
  Advertising      
  Depreciation      
  Net Profit      
                   
  Balance Sheet as at 31/12/2021     Loan remains unpaid, how ever there is sufficient cash to repay the loan.  
  ASSETS        
  Cash      
  Fixed Assets      
  TOTAL ASSETS      
           
  LIABILITIES        
  Loans      
  NET ASSETS      
           
  EQUITY        
       
       
  TOTAL EQUITY      
                   
  Cash Flow Statement from 01/12/2021 to 31/12/2021        
  Opening Cash      
       
       
       
       
       
           
  Net Cash