Tillgångar
Assets

Eget kapital/Skulder
Equity/Liabilities

Bank

IB/OB	102 400	5)	10 500
		UB/CB	91 900
	102 400		102 400

Banklån
Bank loan

5)	10 500	IB/OB	60 500
UB/CB	50 000
	60 500		60 500

Kundfordringar
Accounts receivable

IB/OB	70 600
3)	95 000	UB/CB	165 600
	165 600		165 600

Leverantörsskuld
Accounts payable

Utgifter
Expenditures

Inkomster
Income

| Försäljning
Sales | | |

Utgående balansräkning (UB) år 20X2
Closing Balance (CB) Year 20X2

Cash Balance	24 000	Equity	89 000
Bank	91 900	Profit/Loss	27 600
Accounts Receivable	165 600	Bank Loan	50 000
		Accounts Payable	114 900
	281 500		281 500

Resultaträkning (RR) år 20X2
Profit/Loss (P/L) Year 20X2

Purchase of goods	123 400	Sales	151 000
Profit	27 600
	151 000		151 000