accpac simply accounting 9.0 Benutzerhandbuch
Part 5: Developing Your Business
24–6 Simply Accounting
SW9UG 24-27.doc, printed on 1/8/02, at 4:14 PM. Last saved on 1/6/02 11:59 AM.
ACCPAC INTERNATIONAL, INC. Confidential
LIABILITIES
CURRENT LIABILITIES
Accounts Payable
110,328.39
585,244.75
-81.15
Amex Payable
15,115.64
0.00
0.00
MasterCard Payable
3,364.06
0.00
0.00
VISA Payable
18,951.57
0.00
0.00
Credit Card Payable: Net
37,431.27
0.00
0.00
Vacation Payable
6,363.04
9,797.84
-35.06
EI Payable
12,169.45
6,750.03
80.29
CPP Payable
12,487.40
7,326.70
70.44
Income Tax Payable
89,805.56
67,097.13
33.84
Receiver General Payable
114,462.41
81,173.86
41.01
WCB Payable
2,364.10
315.79
648.63
QPP Payable
212.48
212.48
0.00
Quebec Tax Payable
3,019.71
2,360.80
27.91
QHSF Payable
664.56
511.20
30.00
Quebec Minister of Finance
3,896.75
3,084.48
26.33
RRSP Payable
4,187.58
1,506.56
177.96
Union Payable
-832.40
-1,225.16
-32.06
Medical Payable
26.80
-126.00
-121.27
Misc A
0.00
0.00
0.00
Misc B
0.00
0.00
0.00
PST Payable
19,711.25
70,357.97
-71.98
GST Paid On Purchases
-264,349.42
-153,354.32
72.38
GST Charged On Sales
206,275.52
113,684.52
81.45
GST Payroll Deductions
0.00
0.00
0.00
GST Adjustments
0.00
0.00
0.00
ITC Adjustments
0.00
0.00
0.00
Net GST Owing/Refund
-58,073.90
-39,669.80
46.39
Import Duty Clearing
0.00
0.00
0.00
TOTAL CURRENT LIABILITIES
239,865.29
710,460.29
-66.24
LONG TERM LIABILITIES
Bank Loan
46,000.00
46,000.00
0.00
Mortgage Payable
100,000.00
100,000.00
0.00
Shareholders' Loan
17,300.00
17,300.00
0.00
TOTAL LONG TERM LIABILITIES
163,300.00
163,300.00
0.00
TOTAL LIABILITIES
403,165.29
873,760.29
-53.86
Compare liabilities that
are due relatively soon
(short-term) and those
that are long-term
debts to be paid over
several years.
are due relatively soon
(short-term) and those
that are long-term
debts to be paid over
several years.
You should also compare short-term (current) assets to short-
term liabilities and long-term assets (like capital assets) to long-
term liabilities. If, for example, you hold a lot of short-term debts
relative to short-term assets, you may be unable to fulfill your
financial obligations.
term liabilities and long-term assets (like capital assets) to long-
term liabilities. If, for example, you hold a lot of short-term debts
relative to short-term assets, you may be unable to fulfill your
financial obligations.
Equity
Often, for small-business owners, the equity section represents
the net worth of the company. For larger companies, this section
can also include other monies, such as those received from stock
offerings.
the net worth of the company. For larger companies, this section
can also include other monies, such as those received from stock
offerings.
Examining the equity in your company gives you an idea of
what the company is worth. Creditors are also interested in what
proportion of your assets is furnished by liabilities and what
proportion by equity.
what the company is worth. Creditors are also interested in what
proportion of your assets is furnished by liabilities and what
proportion by equity.
EQUITY
PAID IN CAPITAL
Class A Common
50,000.00
50,000.00
0.00
Class B Common
30,000.00
30,000.00
0.00
TOTAL PAID IN CAPITAL
80,000.00
80,000.00
0.00
RETAINED EARNINGS
Retained Earnings - Previous Year
1,344,506.70
517,926.95
159.59
Current Earnings
463,843.73
826,579.75
-43.88
TOTAL RETAINED EARNINGS
1,808,350.43
1,344,506.70
34.50
TOTAL EQUITY
1,888,350.43
1,424,506.70
32.56