Statement of Profit and loss: Opening inventory + Purchases- closing inventory, Sales, Depreciation charge , Discounts received, Discounts allowed, Rent and rates, Bank charges, Wages, Telephone, Internet, Insurance, Statement of financial position: Statement of financial position, Assets, Amount of depreciation, Liabilities, Capital, Net current assets, Net assets, Capital employed (closing capital), Non current assets: Equipment, Current assets: Bank , Cash, Sales ledger control (credit customers), Inventory, Non current liabilites: Bank loan, Current liabilities: Purchase ledger control (credit suppliers), HMRC Control (VAT owed),

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