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3600
9000−5400 = 3600.
Class 9 · Bangla Version · Accounting
Financial statements
Prepare a simple profit calculation and connect it to financial position.
Shared cross-level core and stretch unit. Start with the core questions, then use the stretch example for deeper work. The same unit is available in related class and board pathways; it is not a full grade-specific or examination-specification course. A teacher should select the appropriate depth and further topics.
Learn the idea
Revenue minus relevant expenses gives profit under the stated accounting basis. A statement of financial position shows assets, liabilities and equity at a date. Profit is measured over a period. Depreciation allocates an asset’s depreciable cost over useful life; it is not a direct measure of current resale price.
Worked example
Revenue 12,000 less cost of sales 7,000 gives gross profit 5,000. Other expenses 2,000 leave operating profit 3,000. With no other items in this simplified case, equity increases by profit, apart from owner transactions.
- Separate period flows from date balances.
- Classify costs and assets.
- Reconcile profit with equity changes.
Stretch example
Opening equity 20,000 + profit 5,000 + new capital 2,000 − drawings 1,000 = closing equity 26,000. Equity changes need not equal profit when owners transact with the business.
Your written practice
Show your working on paper and enter your answer here. If it does not match, compare the model and try again.
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2500
3600−1100 = 2500.
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300
(1000−100)/3 = 300.
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It may provide benefits across several periods and be recognised as an asset with costs allocated over time.
Explain capitalisation under the simplified case.
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Gross profit is a period income measure; bank cash is an asset balance at a date.
Use period versus point-in-time distinctions.
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11500
10000+2000−500.
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Credit sales may create receivables while wages and other payments fall due earlier.
Explain timing and working capital.
Two statements
Prepare a fictional income summary and a balanced financial-position statement.
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- Label period and date.
- Separate drawings from expenses.
- Explain one simplification.
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