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Accounting Tutorial › Without Fund Accounting

SpringTime
Statement of Operations
For the Year Ending December 31, 2000

  2000 1999
Revenues    
   Capital contributions $60 $50
   Spring Fling contributions 600 500
   Unrestricted - 100
  660 650
   Flower Pin sales 250 450
   less:  cost of sales (100) (150)
  150 300
     
  810 950
Expenses    
   Administration 100 65
   Amortization 110 100
   Interest 55 65
   Spring Fling 300 400
  565 630
     
Excess of revenues over expenses $245 $320

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