Elektroniczna wymiana danych

Exercise 6 
Four different sole proprietorships, A, B, C, and D, show the same balance sheet data at the 
beginning and end of the year. These data, exclusive of the amount of owner’s equity, are 
summarized as follows: 
Total Assets 
Total Liabilities 
Beginning of the year 
35.000 
12.000 
End of the year 
41.000 
15.500 
On the basis of the above data and the following additional information for the year, 
determine the net income (or loss) of each company for the year. Suggestion: first, determine 
the amount of increase or decrease in owner’s equity during the year. 
Company A 
The owner had made no additional investments in the business and had made 
no withdrawals from the business. 
Company B 
The owner had made no additional investments in the business but had 
withdrawn 3.000. 
Company C 
The owner had made an additional investment of 5.000 but had made no 

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withdrawals. 
Company D 
The owner had made an additional investment of 5.000 and had withdrawn 
3.000. 
Exercise 7 
One item is omitted in each of the following summaries of the balance sheet and income 
statement data for four different sole proprietorships, A, B, C, and D. 
A 
B 
C 
D 
Beginning of the year: 
Assets 
20.000 
6.000 
9.700 
(d) 
Liabilities 
9.000 
2.000 
7.600 
2.200 
End of the year 
Assets 
24.000 
9.500 
9.400 
6.800 
Liabilities 
11.000 
2.000 
7.700 
3.700 
During the year: 
Additional investment in the business 
(a) 
700 
500 
3.000 
Withdrawals from the business 
2.000 
1.200 
(c) 
2.100 
Revenues 
9.000 
(b) 
8.200 
9.900 
Expenses 
7.500 
4.000 
8.300 
8.800 
Determine the amounts of the missing items, identifying them by letter. Suggestion: First, 
determine the amount of increase or decrease in owner’s equity during the year.