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, NewEra 1 ., , , , . " 990 New Era, The Bennette Group International, Ltd.
. Paul Demery, The Practical Accountana ( 1995), . 6, 8
.
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3.2. 0
, , , GeneralProductsCorporation (GPC). GPC ~ , 10 , .
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3.2.1.
(balance sheet) (.. , ) (, ) . (assets) (liabilities) (net worth), (owners' equity). ( -).
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. 3.1 GPC :
200 . 201 . 31 200 ., .. 201 -
200 .
201 .
( )
-
, ( )
( )
60,0
72,0
12,0
90,0
184,6
94,6
150,0
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106,6
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150,0
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300,0
313,4
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187,20 .
-12,80 .
.
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, , .. . , , . , 300 . , , 600 .
GPC. , , . . GPC (.. , 60 ., ), (90 .).
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. , .. , GPC , . 200 .; () , .. , , 100 .
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GPC, 31 200 - 31 201 . 20% , . 94,6 ., , .. 150 . 13,4 ., .. , . , .
3.2
GPC, 50 . ?
3.2.2.
. . , (income, profit, earnings), . , . 3.2, , () GPC 201 . 200 ., 23,4 .
3.2. GPC 201 .
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, ( ) 10 . , . , GPC 201 . 200 ., , 190 . , , [0 . ( ).
, - 30 . , . , / , - , 30 .. . , , 30 . (.. - 201 .).
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