Nov
emb
er
Dec
em
ber
Jan
uar
y
Feb
rua
ry
Ma
rch
Ap
ril
Ma
y
Ju
ne
Jul
y
Au
gu
st
TOT
AL
Income
Sales revenue
$8,3
20
$1
1,0
20
$8,3
20
$6,8
60
$4,
16
0
$6,
860
$8,
32
0
$1
1,0
20
$8,
32
0
$1
1,0
20
$8,
32
0
$1
1,0
20
$10
3,5
60
Capital
$0
$0
Sundry
Total income
$8,3
20
$1
1,0
20
$8,3
20
$6,8
60
$4,
16
0
$6,
860
$8,
32
0
$1
1,0
20
$8,
32
0
$1
1,0
20
$8,
32
0
$1
1,0
20
$10
3,5
60
Expenses
Cost of goods
sold
Accounting
$1
20
$12
0
Business name
registration
$15
2
$15
2
Advertising
(Domain name
registration)
$4
4
$44
Advertising
(Domain hosting
fee)
$1
0
$10
$10
$1
0
$10
$1
0
$1
0
$1
0
$1
0
$1
0
$1
0
$10
9
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Advertising
(Business cards)
$1
00
$10
0
Advertising
(Brochures)
$2
50
$25
0
Bank fees
$5
$5
$5
$5
$5
$5
$5
$5
$5
$5
$5
$5
$60
Equipment
purchases
$0
Equipment
leases
$0
Insurance
$2,
50
0
$2,
500
Light and power
$0
Loan
repayments
$0
Motor vehicle -
fuel
$50
$5
0
$50
$50
$5
0
$50
$5
0
$5
0
$5
0
$5
0
$5
0
$5
0
$60
0
Motor vehicle -
other costs
$0
Petty cash
$50
$5
0
$50
$50
$5
0
$50
$5
0
$5
0
$5
0
$5
0
$5
0
$5
0
$60
0
Postage,
printing and
stationery
$40
0
$4
00
$40
0
$40
0
$4
00
$40
0
$4
00
$4
00
$4
00
$4
00
$4
00
$4
00
$4,
800
Rent
$0
Repairs and
maintenance
$0
Staff casual
wages
$0
Staff
superannuation
$0
Staff director's
wages
$0
Telephone
$49
$4
$49
$49
$4
$49
$4
$4
$4
$4
$4
$4
$58
© 2010 AUSTRALIAN PACIFIC COLLEGE - CRICOS 01331F - ABN: 28 003 381 182
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9
9
9
9
9
9
9
9
8
Internet
$39
$3
9
$39
$39
$3
9
$39
$3
9
$3
9
$3
9
$3
9
$3
9
$3
9
$46
8
Other
Total expenses
$74
5
$3,
49
7
$60
3
$60
3
$6
03
$60
3
$6
03
$6
03
$6
03
$7
23
$6
03
$6
03
$10
,39
1
Cash surplus/
(deficit)
$7,5
75
$7,
52
3
$7,7
17
$6,2
57
$3,
55
7
$6,
257
$7,
71
7
$1
0,4
17
$7,
71
7
$1
0,2
97
$7,
71
7
$1
0,4
17
$93
,16
9
Bank balance
Start of
month
$0
$7,
57
5
$15,
098
$22,
815
$2
9,0
72
$32
,62
9
$3
8,8
87
$4
6,6
04
$5
7,0
21
$6
4,7
38
$7
5,0
35
$8
2,7
52
End of month
$7,5
75
$1
5,0
98
$22,
815
$29,
072
$3
2,6
29
$38
,88
7
$4
6,6
04
$5
7,0
21
$6
4,7
38
$7
5,0
35
$8
2,7
52
$9
3,1
69
5.2.4 Projected profit and loss statement
Australian Training Company (ATC)
PROJECTED PROFIT AND LOSS STATEMENT
for the period September 2009 to August 2010
Revenues
Sales revenue
$103,560
Less
: Cost of goods sold
$0
Gross profit
$103,560
Expenses
Accounting
$120
Business name registration
$152
© 2010 AUSTRALIAN PACIFIC COLLEGE - CRICOS 01331F - ABN: 28 003 381 182
VERSION V1.0 (LAST UPDATED ON 25/06/2019 11:04:54 PM)
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Advertising (Domain name registration)
$44
Advertising (Domain hosting fee)
$109
Advertising (Business cards)
$100
Advertising (Brochures)
$250
Bank fees
$60
Equipment purchases
$0
Equipment leases
$0
Insurance
$2,500
Light and power
$0
Loan repayments
$0
Motor vehicle - fuel
$600
Motor vehicle - other costs
$0
Petty cash
$600
Postage, printing and stationery
$4,800
Rent
$0
Repairs and maintenance
$0
Staff casual wages
$0
Staff superannuation
$0
Staff director's wages
$0
Telephone
$588
Internet
$468
Other
$0
Depreciation
$1,150
Total expenses
$11,541
Net profit
$92,019
© 2010 AUSTRALIAN PACIFIC COLLEGE - CRICOS 01331F - ABN: 28 003 381 182
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5.2.5 Owner’s personal expenses
Australian Training Company (ATC)
OWNER’S PERSONAL EXPENSES: Joe Bloggs
for the period September 2009 to August 2010
2009
2010
ITEMS
Sept
emb
er
Oct
obe
r
