@extends('layout.backend.main') @section('page_content') @php $assets = DB::table('transactions') ->whereIn('account_id', [1, 2, 3, 5, 6, 7, 8, 9]) ->selectRaw('SUM(debit) - SUM(credit) as total_assets') ->first(); $liabilities = DB::table('transactions') ->whereIn('account_id', [10, 13, 14, 15, 16, 17, 18, 19, 20, 40, 41, 42, 43, 44, 45, 46]) ->selectRaw('SUM(credit) - SUM(debit) as total_liabilities') ->first(); $equity = DB::table('transactions') ->whereIn('account_id', [24, 25]) ->selectRaw('SUM(debit) - SUM(credit) as total_equity') ->first(); @endphp

Financial Statements

An overview of the company's financial health.

Revenues

Revenue Type Amount
Sales Revenue (Garment Sales) 4,500.00
Service Income (Shipping) 400.00
Embroidery Services Income 500.00
Miscellaneous Revenue 200.00
Total Revenues 5,600.00

Cost of Goods Sold (COGS)

Expense Type Amount
Raw Materials
Fabric Purchase 800.00
Trims and Accessories Purchase 400.00
Total COGS 1,200.00

Operating Expenses

Expense Type Amount
Labor and Factory Costs
Direct Labor Costs 1,000.00
Factory Utility Costs 600.00
Machine Maintenance Costs 200.00
Factory Rent Expense 1,500.00
Depreciation of Factory Assets 500.00
Freight and Shipping Costs 300.00
Administrative and General Expenses
Salaries for Administrative Staff 2,000.00
Office Supplies Purchased 150.00
Legal and Professional Fees 300.00
Marketing Expenses 500.00
Total Operating Expenses 7,550.00

Other Expenses

Expense Type Amount
Financial Expenses
Interest Expense on Loan 200.00
Tax Expenses
Income Tax Payable 800.00
Total Other Expenses 1,000.00

Income Statement Summary

Category Amount
Total Revenues 5,600.00
Total COGS (1,200.00)
Gross Profit 4,400.00
Total Operating Expenses (7,550.00)
Total Other Expenses (1,000.00)
Net Income (Loss) (4,150.00)

Assets

Assets Amount
Cash $6,000.00
Accounts Receivable $1,500.00
Raw Materials $500.00
Finished Goods Inventory $3,000.00
Prepaid Expenses $600.00
Fixed Assets $2,000.00

Liabilities

Liabilities Amount
Accounts Payable $1,000.00
Short-term Loan $3,000.00
Long-term Loan $5,000.00
Accrued Liabilities $1,000.00

Equity

Equity Amount
Owner's Equity $5,000.00
Retained Earnings $1,000.00

Operating Activities

Activity Type Amount
Cash Received from Customers 1,000.00
Cash Payments to Suppliers (Raw Materials) (1,200.00)
Cash Payments for Operating Expenses (6,750.00)
Cash Payments for Interest (200.00)
Cash Payments for Taxes (800.00)
Net Cash from Operating Activities (7,950.00)

Investing Activities

Activity Type Amount
Purchase of Fixed Assets (Machine and Equipment) (2,000.00)
Net Cash Used in Investing Activities (2,000.00)

Financing Activities

Activity Type Amount
Owner's Equity Capital Contribution 5,000.00
Short-Term Loan Received 3,000.00
Long-Term Loan Received 5,000.00
Net Cash from Financing Activities 13,000.00

Cash Flow Summary

Category Amount
Net Cash from Operating Activities (7,950.00)
Net Cash Used in Investing Activities (2,000.00)
Net Cash from Financing Activities 13,000.00
Net Change in Cash 3,050.00
Cash at Beginning of Period 0.00
Cash at End of Period 3,050.00

Chart Of Accounts

Print PDF
@foreach($groups??[] as $group) @foreach($group->accounts as $account) @endforeach @foreach($group->children as $child) @foreach($child->accounts as $account) @endforeach @endforeach @endforeach
Code Account Name
{{ $group->code }} {{ $group->name }} ({{ $group->code }})
{{ $account->code }} {{ $account->name }}( {{ $account->code }})
{{ $child->code }} {{ $child->name }} ({{ $child->code }})
{{ $account->code }} {{ $account->name }} ({{ $account->code }})
@endsection @section('script') @endsection