1、 Trading, Profit & Loss Account of IDS plc. For the year ending 31 December 200310001000Sales3550Less Cost of Goods SoldOpening StockAdd Purchase6002,0002,6002902,3101,240Add Any Other Business IncomeDiscount received1,460Less ExpensesDistribution CostsLess Prepayments50403060Net Profit Before Taxat

2、ionAdd Corporation TaxNet Profit After TaxationAdd Unappropriated Profit B/F1,0901,450102737Unappropriated Profit B/F1,413 Income and expenditure budget for six monthsIncomeSalesAprTotal68,400ExpenditureVariable CostMaterialsLabour7004,2007008004,8008003,42020,5203,420Overheads100040010004006,0002,4

3、004,8001,2001,50012,0006,00061,260InsuranceOther2,0001,0008,8502,0001,0008,8502,0001,0009,8102,0001,00010,4502,0001,00011,2502,0001,00012,050Selling andDistributionTotalCash Budget for six months004003,6006005204,2007006004,8008001,0001,0001,000InsuranceOther250250250250250250Managers2,0002,0002,000

4、2,0002,0002,000Salary Selling/1,0001,0001,0001,0001,0001,000OpeningBalanceAdd(8,500)0Receipts02,3605,490LessPaymentsClosingBanance(9,990)Break-even point1. Selling price402. Variable Cost Per Unit:Materials2Labour122Overheads163. Fixed CostRent and RatesInsurance1000*6400*6800*6200*6250*62,000*61,000*633,900Heat and LightDepreciationOtherManagers SalarySelling/ Distribution4. Contribution Per UnitSelling Price Variable Price