IDENTIFICATION DIVISION. PROGRAM-ID. FINAN-STATEMENT-OF-ACCOUNTS. ENVIRONMENT DIVISION. CONFIGURATION SECTION. SOURCE-COMPUTER. OBJECT-COMPUTER. DATA DIVISION. WORKING-STORAGE SECTION. 77 HIT PIC X. 77 OPEN-STOCK PIC 9(7) VALUE ZEROES. 77 BILLS-REC PIC 9(7) VALUE ZEROES. 77 MACHINERY PIC 9(7) VALUE ZEROES. 77 FURNITURE PIC 9(7) VALUE ZEROES. 77 BUILDING PIC 9(7) VALUE ZEROES. 77 DEBTORS PIC 9(7) VALUE ZEROES. 77 CASH-IN-OFFICE PIC 9(7) VALUE ZEROES. 77 CASH-AT-BANK PIC 9(7) VALUE ZEROES. 77 CASH-PETTY PIC 9(7) VALUE ZEROES. 77 WAGES PIC 9(7) VALUE ZEROES. 77 RENT PIC 9(7) VALUE ZEROES. 77 ELEC-CHARGES PIC 9(7) VALUE ZEROES. 77 REPAIRS PIC 9(7) VALUE ZEROES. 77 SALARIES PIC 9(7) VALUE ZEROES. 77 DISC-TO-CUST PIC 9(7) VALUE ZEROES. 77 INT-ON-LOAN PIC 9(7) VALUE ZEROES. 77 BAD-DEBTS PIC 9(7) VALUE ZEROES. 77 PURCHASE-ACC PIC 9(7) VALUE ZEROES. 77 SALES-RET-ACC PIC 9(7) VALUE ZEROES. 77 DRAWINGS-ACC PIC 9(7) VALUE ZEROES. 77 INVESTMENTS PIC 9(7) VALUE ZEROES. 77 CARRIAGE-IN PIC 9(7) VALUE ZEROES. 77 CARRIAGE-OUT PIC 9(7) VALUE ZEROES. 77 LOOSE-TOOLS PIC 9(7) VALUE ZEROES. 77 BILLS-PAYABLE PIC 9(7) VALUE ZEROES. 77 SALES-ACC PIC 9(7) VALUE ZEROES. 77 CAPITAL PIC 9(7) VALUE ZEROES. 77 LOAN PIC 9(7) VALUE ZEROES. 77 CREDITORS PIC 9(7) VALUE ZEROES. 77 DISC-BY-CREDITORS PIC 9(7) VALUE ZEROES. 77 COMMISION-EARNED PIC 9(7) VALUE ZEROES. 77 INT-RECEIVED PIC 9(7) VALUE ZEROES. 77 RETURNS-OUT PIC 9(7) VALUE ZEROES. 77 RENT-RECEIVED PIC 9(7) VALUE ZEROES. 77 BANK-OD PIC 9(7) VALUE ZEROES. 77 BAD-DEBTS-RES PIC 9(7) VALUE ZEROES. 77 INT-ON-INVESTMENTS PIC 9(7) VALUE ZEROES. 77 INT-ON-DEPOSITS PIC 9(7) VALUE ZEROES. 77 CLOSE-STOCK PIC 9(7) VALUE ZEROES. 77 PURCHASE-FREIGHT PIC 9(7) VALUE ZEROES. 77 MANUFACTURE PIC 9(7) VALUE ZEROES. 77 INSURANCE-CLAIM PIC 9(7) VALUE ZEROES. 77 OCTROI PIC 9(7) VALUE ZEROES. 77 CUSTOM-DUTY PIC 9(7) VALUE ZEROES. 77 ROYALTY PIC 9(7) VALUE ZEROES. 77 IMPORT-DUTY PIC 9(7) VALUE ZEROES. 77 FUEL-POWER PIC 9(7) VALUE ZEROES. 77 WATER-CHARGES PIC 9(7) VALUE ZEROES. 77 CLEARING-CHARGES PIC 9(7) VALUE ZEROES. 77 GROSS-LOSS PIC 9(7) VALUE ZEROES. 77 GROSS-PROFIT PIC 9(7) VALUE ZEROES. 77 NET-LOSS PIC 9(7) VALUE ZEROES. 77 NET-PROFIT PIC 9(7) VALUE ZEROES. 77 CASH-IN-HAND PIC 9(7) VALUE ZEROES. 77 TRADE-DR PIC 9(12) VALUE ZEROES. 77 TRADE-CR PIC 9(12) VALUE ZEROES. * 254 77 DASH-LINE PIC X(80) VALUE ALL "ß". 77 DASH-LINE1 PIC X(80) VALUE ALL "Ä". * 179 77 VERT-DASH PIC X VALUE "³" . 77 PL-DR PIC 9(10) VALUE ZEROES. 77 PL-CR PIC 9(10) VALUE ZEROES. 77 BAL-LIA PIC 9(10) VALUE ZEROES. 77 BAL-ASSET PIC 9(10) VALUE ZEROES. 77 TT-DR PIC 9(10) VALUE ZEROES. 77 TT-CR PIC 9(10) VALUE ZEROES. 77 TPL-DR PIC 9(10) VALUE ZEROES. 77 TPL-CR PIC 9(10) VALUE ZEROES. *------------------------------------------------------------------ SCREEN SECTION. 01 TITLE. 02 BLANK SCREEN. 01 MAIN-TITLE. 02 FOREGROUND-COLOR 4. 02 LINE 5 COLUMN 35 VALUE "COBOL PROJECT" BLINK HIGHLIGHT. 02 LINE 10 COLUMN 10 VALUE " FINANCIAL ACCOUNTING -" HIGHLIGHT . 02 LINE 10 COLUMN 33 VALUE " STATEMENTS OF FINAL ACCOUNTS" HIGHLIGHT . 02 LINE 18 COLUMN 10 VALUE " PROGRAMMING DONE BY - " HIGHLIGHT . 02 LINE 22 COLUMN 20 VALUE " M.E.S COLLEGE MARAMPALLY(M.C.A) " HIGHLIGHT . 02 LINE 19 COLUMN 30 VALUE " JACOB T.PAUL " HIGHLIGHT . 02 LINE 20 COLUMN 30 VALUE " REGHUNATH " HIGHLIGHT . 01 INTRO. 02 LINE 3 COLUMN 30 VALUE " Introduction " HIGHLIGHT BLINK . 02 LINE 4 COLUMN 30 VALUE " ------------ " HIGHLIGHT . 02 LINE 6 COLUMN 1 VALUE " Balance Sheet for any firm generally - "consist of two major accounts Trading ". 02 LINE 7 COLUMN 1 VALUE " Account and Profit And Loss Account. - "These provide information about Profits ". 02 LINE 8 COLUMN 1 VALUE " and Losses during the year, but do no - "t inform about the Financial Position of ". 02 LINE 9 COLUMN 1 VALUE " the business and any changes thereof. - " There fore these changes comes in the". 02 LINE 10 COLUMN 1 VALUE " Assets, Liabilities and Capital of a - " Business. The Statement of affairs, which". 02 LINE 11 COLUMN 1 VALUE " is prepared after determining the NE - "T-Profit or NET-Loss provides information". 02 LINE 12 COLUMN 1 VALUE " in respect of the financial position - " of the business is known as the ". 02 LINE 13 COLUMN 1 VALUE " Balance Sheet" HIGHLIGHT. 02 LINE 13 COLUMN 15 VALUE ". Such Balance Sheet is prepared at - "the end of each financial ". 02 LINE 14 COLUMN 1 VALUE " year, in which Assets and Liabilitie - "s of the business are mentioned. At the". 02 LINE 15 COLUMN 1 VALUE " completion of Trading A/C and Profit - " and Loss A/C, all expenditure and losses". 02 LINE 16 COLUMN 1 VALUE " accounts and all profits and incomes - " accounts become closed and only assets, ". 02 LINE 17 COLUMN 1 VALUE " liabilities and capital accounts rem - "ain open. Balances of such accounts are". 02 LINE 18 COLUMN 1 VALUE " transferred to Balance Sheet". 01 THANKS. 02 LINE 10 COLUMN 35 VALUE " THANKYOU " HIGHLIGHT BLINK. 02 LINE 11 COLUMN 35 VALUE " ________ " HIGHLIGHT BLINK. 01 OBJECT. 02 LINE 2 COLUMN 25 VALUE " Objectives of Preparing BALANCE SHEE - "T" HIGHLIGHT BLINK. 02 LINE 6 COLUMN 1 VALUE " BALANCE SHEET IS PREEPARED TO OBTAIN - "FOLLOWIING OBJECTS :". 02 LINE 8 COLUMN 5 VALUE "1. TO FIND OUT THE TOTOL LIABILITIES - " AND ASSETS OF THE BUSINESS ". 02 LINE 10 COLUMN 4 VALUE " 2. TO INFORM ABOUT THE CAPITAL OF - " THE BUSINESS AND MEANS OF CAPITAL". 02 LINE 12 COLUMN 5 VALUE "3. TO OBTAIN INFORMATION ABUOT BUSIMAN - " CAPACITY TO PAY ". 02 LINE 14 COLUMN 4 VALUE " 4. TO HAVE A COMPARATIVE STUDY". 01 TEL-SCR. 02 LINE 2 COLUMN 25 VALUE "ENTRIES FOR TRIAL BALANCE" HIGHLIGHT . 02 LINE 4 COLUMN 2 VALUE "OPENING STOCK " . 02 LINE 4 COLUMN 28 PIC 9(7) TO OPEN-STOCK JUST LEFT REVERSE-VIDEO. 02 LINE 6 COLUMN 2 VALUE "BILLS RECEIVABLE " . 02 LINE 6 COLUMN 28 PIC 9(7) TO BILLS-REC JUST LEFT REVERSE-VIDEO. 02 LINE 8 COLUMN 2 VALUE "MACHINERY " . 02 LINE 8 COLUMN 28 PIC 9(7) TO MACHINERY JUST LEFT REVERSE-VIDEO. 02 LINE 10 COLUMN 2 VALUE "FURNITURE " . 02 LINE 10 COLUMN 28 PIC 9(7) TO FURNITURE JUST LEFT REVERSE-VIDEO. 02 LINE 12 COLUMN 2 VALUE "BUILDING " . 02 LINE 12 COLUMN 28 PIC 9(7) TO BUILDING JUST LEFT REVERSE-VIDEO. 02 LINE 14 COLUMN 2 VALUE "DEBTORS " . 02 LINE 14 COLUMN 28 PIC 9(7) TO DEBTORS JUST LEFT REVERSE-VIDEO. 02 LINE 16 COLUMN 2 VALUE "CASH IN OFFICE " . 02 LINE 16 COLUMN 28 PIC 9(7) TO CASH-IN-OFFICE JUST LEFT REVERSE-VIDEO. 02 LINE 18 COLUMN 2 VALUE "CASH AT BANK " . 02 LINE 18 COLUMN 28 PIC 9(7) TO CASH-AT-BANK JUST LEFT REVERSE-VIDEO. 02 LINE 20 COLUMN 2 VALUE "CASH WITH PETTY CASHIER " . 02 LINE 20 COLUMN 28 PIC 9(7) TO CASH-PETTY JUST LEFT REVERSE-VIDEO. 02 LINE 22 COLUMN 2 VALUE "WAGES " . 02 LINE 22 COLUMN 28 PIC 9(7) TO WAGES JUST LEFT REVERSE-VIDEO. 02 LINE 24 COLUMN 2 VALUE "RENT " . 02 LINE 24 COLUMN 28 PIC 9(7) TO RENT JUST LEFT REVERSE-VIDEO. 02 LINE 4 COLUMN 38 VALUE "ELECTRIC CHARGES " . 02 LINE 4 COLUMN 65 PIC 9(7) TO ELEC-CHARGES JUST LEFT REVERSE-VIDEO. 02 LINE 6 COLUMN 38 VALUE "REPAIRS " . 02 LINE 6 COLUMN 65 PIC 9(7) TO REPAIRS JUST LEFT REVERSE-VIDEO. 02 LINE 8 COLUMN 38 VALUE "SALARIES " . 02 LINE 8 COLUMN 65 PIC 9(7) TO SALARIES JUST LEFT REVERSE-VIDEO. 02 LINE 10 COLUMN 38 VALUE "DISCOUNT TO CUSTOMERS " . 02 LINE 10 COLUMN 65 PIC 9(7) TO DISC-TO-CUST JUST LEFT REVERSE-VIDEO. 02 LINE 12 COLUMN 38 VALUE "INTEREST ON LOAN " . 02 LINE 12 COLUMN 65 PIC 9(7) TO INT-ON-LOAN JUST LEFT REVERSE-VIDEO. 02 LINE 14 COLUMN 38 VALUE "BAD DEBTS " . 02 LINE 14 COLUMN 65 PIC 9(7) TO BAD-DEBTS JUST LEFT REVERSE-VIDEO. 02 LINE 16 COLUMN 38 VALUE "PURCHASE A/C " . 02 LINE 16 COLUMN 65 PIC 9(7) TO PURCHASE-ACC JUST LEFT REVERSE-VIDEO. 02 LINE 18 COLUMN 38 VALUE "SALES RETURN ACCOUNT " . 02 LINE 18 COLUMN 65 PIC 9(7) TO SALES-RET-ACC JUST LEFT REVERSE-VIDEO. 02 LINE 20 COLUMN 38 VALUE "DRAWINGS A/C" . 02 LINE 20 COLUMN 65 PIC 9(7) TO DRAWINGS-ACC JUST LEFT REVERSE-VIDEO. 02 LINE 22 COLUMN 38 VALUE "INVESTMENTS " . 02 LINE 22 COLUMN 65 PIC 9(7) TO INVESTMENTS JUST LEFT REVERSE-VIDEO. 02 LINE 24 COLUMN 38 VALUE "CARRIAGE INWARDS " . 02 LINE 24 COLUMN 65 PIC 9(7) TO CARRIAGE-IN JUST LEFT REVERSE-VIDEO. 01 TEL-SCR2. 02 LINE 2 COLUMN 25 VALUE "ENTRIES FOR TRIAL BALANCE CONTD.." HIGHLIGHT. 02 LINE 4 COLUMN 2 VALUE "CARRIAGE OUTWARDS " . 02 LINE 4 COLUMN 28 PIC 9(7) TO CARRIAGE-OUT JUST LEFT REVERSE-VIDEO. 02 LINE 6 COLUMN 2 VALUE "LOOSE TOOLS " . 02 LINE 6 COLUMN 28 PIC 9(7) TO LOOSE-TOOLS JUST LEFT REVERSE-VIDEO. 02 LINE 8 COLUMN 2 VALUE "BILLS PAYABLE " . 02 LINE 8 COLUMN 28 PIC 9(7) TO BILLS-PAYABLE JUST LEFT REVERSE-VIDEO. 02 LINE 10 COLUMN 2 VALUE "SALES A/C " . 02 LINE 10 COLUMN 28 PIC 9(7) TO SALES-ACC JUST LEFT REVERSE-VIDEO. 02 LINE 12 COLUMN 2 VALUE "CAPITAL " . 02 LINE 12 COLUMN 28 PIC 9(7) TO CAPITAL JUST LEFT REVERSE-VIDEO. 02 LINE 14 COLUMN 2 VALUE "LOAN " . 02 LINE 14 COLUMN 28 PIC 9(7) TO LOAN JUST LEFT REVERSE-VIDEO. 02 LINE 16 COLUMN 2 VALUE "CREDITORS " . 02 LINE 16 COLUMN 28 PIC 9(7) TO CREDITORS JUST LEFT REVERSE-VIDEO. 02 LINE 18 COLUMN 2 VALUE "DISCOUNT ALLOWED BY CREDITORS ". 02 LINE 18 COLUMN 28 PIC 9(7) TO DISC-BY-CREDITORS JUST LEFT REVERSE-VIDEO. 02 LINE 20 COLUMN 2 VALUE "COMISSION EARNED " . 02 LINE 20 COLUMN 28 PIC 9(7) TO COMMISION-EARNED JUST LEFT REVERSE-VIDEO. 02 LINE 22 COLUMN 2 VALUE "INTEREST RECEIVED" . 02 LINE 22 COLUMN 28 PIC 9(7) TO INT-RECEIVED JUST LEFT REVERSE-VIDEO. 02 LINE 24 COLUMN 2 VALUE "RETURNS OUTWARDS(PURCHASES) " . 02 LINE 24 COLUMN 28 PIC 9(7) TO RETURNS-OUT JUST LEFT REVERSE-VIDEO. 02 LINE 4 COLUMN 38 VALUE "RENT RECEIVED " . 02 LINE 4 COLUMN 65 PIC 9(7) TO RENT-RECEIVED JUST LEFT REVERSE-VIDEO. 02 LINE 6 COLUMN 38 VALUE "BANK OVERDRAFT " . 02 LINE 6 COLUMN 65 PIC 9(7) TO BANK-OD JUST LEFT REVERSE-VIDEO. 02 LINE 8 COLUMN 38 VALUE "RESERVE FOR BAD DEBTS " . 02 LINE 8 COLUMN 65 PIC 9(7) TO BAD-DEBTS-RES JUST LEFT REVERSE-VIDEO. 02 LINE 10 COLUMN 38 VALUE "INTEREST ON INVESTMENTS" . 02 LINE 10 COLUMN 65 PIC 9(7) TO INT-ON-INVESTMENTS JUST LEFT REVERSE-VIDEO. 02 LINE 12 COLUMN 38 VALUE "INTEREST ON DEPOSITS " . 02 LINE 12 COLUMN 65 PIC 9(7) TO INT-ON-DEPOSITS JUST LEFT REVERSE-VIDEO. 02 LINE 14 COLUMN 38 VALUE "CLOSING STOCK " . 02 LINE 14 COLUMN 65 PIC 9(7) TO CLOSE-STOCK JUST LEFT REVERSE-VIDEO. 02 LINE 16 COLUMN 38 VALUE "FREIGHT ON PURCHASE " . 02 LINE 16 COLUMN 65 PIC 9(7) TO PURCHASE-FREIGHT JUST LEFT REVERSE-VIDEO. 02 LINE 18 COLUMN 38 VALUE "MANUFACTURING " . 02 LINE 18 COLUMN 65 PIC 9(7) TO MANUFACTURE JUST LEFT REVERSE-VIDEO. 02 LINE 20 COLUMN 38 VALUE "INSURANCE CLAIM " . 02 LINE 20 COLUMN 65 PIC 9(7) TO INSURANCE-CLAIM JUST LEFT REVERSE-VIDEO. 02 LINE 22 COLUMN 38 VALUE "OCTROI " . 02 LINE 22 COLUMN 65 PIC 9(7) TO OCTROI JUST LEFT REVERSE-VIDEO. 02 LINE 24 COLUMN 38 VALUE "CUSTOM DUTY " . 02 LINE 24 COLUMN 65 PIC 9(7) TO CUSTOM-DUTY JUST LEFT REVERSE-VIDEO. 01 TEL-SCR3. 02 LINE 2 COLUMN 25 VALUE "ENTRIES FOR TRIAL BALANCE CONTD.." HIGHLIGHT. 02 LINE 4 COLUMN 2 VALUE "ROYALTY " . 02 LINE 4 COLUMN 28 PIC 9(7) TO ROYALTY JUST LEFT REVERSE-VIDEO. 02 LINE 6 COLUMN 2 VALUE "IMPORT DUTY " . 02 LINE 6 COLUMN 28 PIC 9(7) TO IMPORT-DUTY JUST LEFT REVERSE-VIDEO. 02 LINE 8 COLUMN 2 VALUE "FUEL AND POWER " . 02 LINE 8 COLUMN 28 PIC 9(7) TO FUEL-POWER JUST LEFT REVERSE-VIDEO. 02 LINE 10 COLUMN 2 VALUE "WATER CHARGES " . 02 LINE 10 COLUMN 28 PIC 9(7) TO WATER-CHARGES JUST LEFT REVERSE-VIDEO. 02 LINE 12 COLUMN 2 VALUE "CLEARING CHARGES" . 02 LINE 12 COLUMN 28 PIC 9(7) TO CLEARING-CHARGES JUST LEFT REVERSE-VIDEO. 02 LINE 14 COLUMN 2 VALUE "CASH IN HAND " . 02 LINE 14 COLUMN 28 PIC 9(7) TO CASH-IN-HAND JUST LEFT REVERSE-VIDEO. *------------------------------------------------------------------ 01 TRADE-ACC. 02 LINE 1 COLUMN 1 PIC X(80) FROM DASH-LINE. 02 LINE 23 COLUMN 1 PIC X(80) FROM DASH-LINE1. 02 LINE 25 COLUMN 1 PIC X(80) FROM DASH-LINE1. 02 LINE 23 COLUMN 5 VALUE "TOTAL" HIGHLIGHT. 02 LINE 23 COLUMN 45 VALUE "TOTAL" HIGHLIGHT. 02 LINE 2 COLUMN 30 VALUE "TRADING ACCOUNT" HIGHLIGHT . 02 LINE 2 COLUMN 2 VALUE "Dr." HIGHLIGHT. 02 LINE 2 COLUMN 70 VALUE "Cr." HIGHLIGHT. 02 LINE 3 COLUMN 1 PIC X(80) FROM DASH-LINE. 02 LINE 4 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 2 VALUE "TO OPENING STOCK " . 02 LINE 4 COLUMN 28 PIC X(7) FROM OPEN-STOCK . 02 LINE 5 COLUMN 2 VALUE "TO PURCHASE A/C " . 02 LINE 5 COLUMN 28 PIC X(7) FROM PURCHASE-ACC . 02 LINE 6 COLUMN 4 VALUE "--DRAWINGS A/C" . 02 LINE 6 COLUMN 28 PIC X(7) FROM DRAWINGS-ACC . 02 LINE 7 COLUMN 4 VALUE "--PURCHASE RETURN" . 02 LINE 7 COLUMN 28 PIC X(7) FROM RETURNS-OUT . 02 LINE 8 COLUMN 2 VALUE "TO CARRIAGE INWARDS " . 02 LINE 8 COLUMN 28 PIC X(7) FROM CARRIAGE-IN . 02 LINE 9 COLUMN 2 VALUE "TO WAGES " . 02 LINE 9 COLUMN 28 PIC X(7) FROM WAGES . 02 LINE 10 COLUMN 2 VALUE "TO FACTORY RENT " . 02 LINE 10 COLUMN 28 PIC X(7) FROM RENT . 02 LINE 11 COLUMN 2 VALUE "TO FREIGHT ON PURCHASE " . 02 LINE 11 COLUMN 28 PIC X(7) FROM PURCHASE-FREIGHT . 02 LINE 12 COLUMN 2 VALUE "TO MANUFACTURING " . 02 LINE 12 COLUMN 28 PIC X(7) FROM MANUFACTURE . 02 LINE 13 COLUMN 2 VALUE "TO OCTROI " . 02 LINE 13 COLUMN 28 PIC X(7) FROM OCTROI. 02 LINE 14 COLUMN 2 VALUE "TO CUSTOM DUTY " . 02 LINE 14 COLUMN 28 PIC X(7) FROM CUSTOM-DUTY. 02 LINE 15 COLUMN 2 VALUE "TO ROYALTY " . 02 LINE 15 COLUMN 28 PIC X(7) FROM ROYALTY. 02 LINE 16 COLUMN 2 VALUE "TO IMPORT DUTY " . 02 LINE 16 COLUMN 28 PIC X(7) FROM IMPORT-DUTY. 02 LINE 17 COLUMN 2 VALUE "TO FUEL AND POWER " . 02 LINE 17 COLUMN 28 PIC X(7) FROM FUEL-POWER. 02 LINE 18 COLUMN 2 VALUE "TO WATER CHARGES " . 02 LINE 18 COLUMN 28 PIC X(7) FROM WATER-CHARGES. 02 LINE 19 COLUMN 2 VALUE "TO CLEARING CHARGES " . 02 LINE 19 COLUMN 28 PIC X(7) FROM CLEARING-CHARGES. 02 LINE 20 COLUMN 2 VALUE "TO GROSS PROFIT TERANS-" . 02 LINE 21 COLUMN 2 VALUE " FERRED TO P/L a/c" . 02 LINE 20 COLUMN 28 PIC X(7) FROM GROSS-PROFIT. 02 LINE 4 COLUMN 38 VALUE "BY SALES A/C " . 02 LINE 4 COLUMN 65 PIC X(7) FROM SALES-ACC . 02 LINE 5 COLUMN 40 VALUE "--SALES RETURN " . 02 LINE 5 COLUMN 65 PIC X(7) FROM SALES-RET-ACC . 02 LINE 8 COLUMN 38 VALUE "BY INSURANCE CLAIM " . 02 LINE 8 COLUMN 65 PIC X(7) FROM INSURANCE-CLAIM . 02 LINE 10 COLUMN 38 VALUE "BY CLOSING STOCK " . 02 LINE 10 COLUMN 65 PIC X(7) FROM CLOSE-STOCK . 02 LINE 12 COLUMN 38 VALUE "BY GROSS LOSS TRANS- " . 02 LINE 13 COLUMN 38 VALUE " FERRED TO P/L a/c " . 02 LINE 12 COLUMN 65 PIC X(7) FROM GROSS-LOSS . 02 LINE 23 COLUMN 25 PIC X(10) FROM TT-DR. 02 LINE 23 COLUMN 62 PIC X(10) FROM TT-CR. *@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ 01 PL-ACC. 02 LINE 1 COLUMN 1 PIC X(80) FROM DASH-LINE. 02 LINE 24 COLUMN 1 PIC X(80) FROM DASH-LINE1. 02 LINE 22 COLUMN 1 PIC X(80) FROM DASH-LINE1. 02 LINE 23 COLUMN 5 VALUE "TOTAL" HIGHLIGHT. 02 LINE 23 COLUMN 45 VALUE "TOTAL" HIGHLIGHT. 02 LINE 2 COLUMN 25 VALUE "PROFIT AND LOSS ACCOUNT" HIGHLIGHT. 02 LINE 2 COLUMN 2 VALUE "Dr." HIGHLIGHT. 02 LINE 2 COLUMN 70 VALUE "Cr." HIGHLIGHT. 02 LINE 3 COLUMN 1 PIC X(80) FROM DASH-LINE. 02 LINE 4 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 2 VALUE "TO GROSS LOSS b/d " . 02 LINE 4 COLUMN 28 PIC X(7) FROM GROSS-LOSS . *GROSS-LOSS YET TO BE CALCULATED. 02 LINE 6 COLUMN 2 VALUE "TO INTEREST ON LOAN " . 02 LINE 6 COLUMN 28 PIC X(7) FROM INT-ON-LOAN. 02 LINE 7 COLUMN 4 VALUE "TO BAD DEBTS " . 02 LINE 7 COLUMN 28 PIC X(7) FROM BAD-DEBTS. 02 LINE 8 COLUMN 4 VALUE "DISCOUNT ALLOWED " . 02 LINE 8 COLUMN 28 PIC X(7) FROM DISC-TO-CUST. 02 LINE 9 COLUMN 2 VALUE "TO SALARIES " . 02 LINE 9 COLUMN 28 PIC X(7) FROM SALARIES. 02 LINE 10 COLUMN 2 VALUE "TO WAGES " . 02 LINE 10 COLUMN 28 PIC X(7) FROM WAGES . 02 LINE 11 COLUMN 2 VALUE "TO REPAIRS " . 02 LINE 11 COLUMN 28 PIC X(7) FROM REPAIRS. 02 LINE 12 COLUMN 2 VALUE "TO COMMISSION " . 02 LINE 12 COLUMN 28 PIC X(7) FROM COMMISION-EARNED. 02 LINE 13 COLUMN 2 VALUE "TO CARRIAGE OUTWARDS " . 02 LINE 13 COLUMN 28 PIC X(7) FROM CARRIAGE-OUT. 02 LINE 14 COLUMN 2 VALUE "TO RESERVE FOR BAD DEBTS" . 02 LINE 14 COLUMN 28 PIC X(7) FROM BAD-DEBTS-RES. 02 LINE 15 COLUMN 2 VALUE "TO NET PROFIT TRANSFERRED" . 02 LINE 16 COLUMN 5 VALUE "TO CAPITAL A/C " . 02 LINE 15 COLUMN 28 PIC X(7) FROM NET-PROFIT. *NET-PROFIT YET TO BE CALCULATED. 02 LINE 4 COLUMN 38 VALUE "BY GROSS PROFIT b/d " . 02 LINE 4 COLUMN 65 PIC X(7) FROM GROSS-PROFIT. * GROSS-PROFIT YET TO BE CALCULATED. 02 LINE 5 COLUMN 38 VALUE "BY COMMISSION RECEIVED " . 02 LINE 5 COLUMN 65 PIC X(7) FROM COMMISION-EARNED. 02 LINE 6 COLUMN 38 VALUE "BY INTEREST RECEIVED " . 02 LINE 6 COLUMN 65 PIC X(7) FROM INT-RECEIVED. 02 LINE 7 COLUMN 38 VALUE "BY RENT RECEIVED " . 02 LINE 7 COLUMN 65 PIC X(7) FROM RENT-RECEIVED. 02 LINE 8 COLUMN 38 VALUE "BY DISCOUNT RECEIVED " . 02 LINE 8 COLUMN 65 PIC X(7) FROM DISC-BY-CREDITORS. 02 LINE 9 COLUMN 38 VALUE "BY INCOME FROM INVESTMENTS" . 02 LINE 9 COLUMN 65 PIC X(7) FROM INT-ON-INVESTMENTS. 02 LINE 10 COLUMN 38 VALUE "BY NET LOSS TRANSFERRED " . 02 LINE 11 COLUMN 41 VALUE "TO CAPITAL A/C " . 02 LINE 10 COLUMN 65 PIC X(7) FROM NET-LOSS. *NET-LOSS YET TO BE CALCULATED. 02 LINE 23 COLUMN 25 PIC X(10) FROM TPL-DR. 02 LINE 23 COLUMN 62 PIC X(10) FROM TPL-CR. *@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ 01 BAL-SHEET. 02 LINE 1 COLUMN 1 PIC X(80) FROM DASH-LINE. 02 LINE 23 COLUMN 5 VALUE "TOTAL" HIGHLIGHT. 02 LINE 23 COLUMN 45 VALUE "TOTAL" HIGHLIGHT. 02 LINE 22 COLUMN 1 PIC X(80) FROM DASH-LINE1. 02 LINE 24 COLUMN 1 PIC X(80) FROM DASH-LINE1. 02 LINE 5 COLUMN 1 PIC X(80) FROM DASH-LINE1. 02 LINE 2 COLUMN 30 VALUE "BALANCE-SHEET" HIGHLIGHT. 02 LINE 4 COLUMN 5 VALUE "Liabilities" HIGHLIGHT. 02 LINE 4 COLUMN 28 VALUE "Amount" HIGHLIGHT. 02 LINE 4 COLUMN 45 VALUE "Assets" HIGHLIGHT. 02 LINE 4 COLUMN 65 VALUE "Amount" HIGHLIGHT. 02 LINE 3 COLUMN 1 PIC X(80) FROM DASH-LINE. 02 LINE 4 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 37 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 35 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 27 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 64 PIC X FROM VERT-DASH. 02 LINE 4 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 5 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 6 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 8 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 9 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 10 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 11 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 12 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 13 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 14 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 15 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 16 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 17 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 18 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 19 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 20 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 21 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 22 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 23 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 24 COLUMN 72 PIC X FROM VERT-DASH. 02 LINE 7 COLUMN 2 VALUE "CAPITAL " . 02 LINE 7 COLUMN 28 PIC X(7) FROM CAPITAL . 02 LINE 8 COLUMN 4 VALUE " +NET PROFIT" . 02 LINE 8 COLUMN 28 PIC X(7) FROM NET-PROFIT. 02 LINE 9 COLUMN 4 VALUE " -DRAWINGS" . 02 LINE 9 COLUMN 28 PIC X(7) FROM DRAWINGS-ACC. 02 LINE 10 COLUMN 4 VALUE " -NET LOSS" . 02 LINE 10 COLUMN 28 PIC X(7) FROM NET-LOSS. 02 LINE 11 COLUMN 2 VALUE "LOANS " . 02 LINE 11 COLUMN 28 PIC X(7) FROM LOAN. 02 LINE 12 COLUMN 4 VALUE " +INT. ON LOANS" . 02 LINE 12 COLUMN 28 PIC X(7) FROM INT-ON-LOAN. 02 LINE 13 COLUMN 2 VALUE "BANK OVERDRAFT " . 02 LINE 13 COLUMN 28 PIC X(7) FROM BANK-OD. 02 LINE 14 COLUMN 2 VALUE "BILLS PAYABLE " . 02 LINE 14 COLUMN 28 PIC X(7) FROM BILLS-PAYABLE. 02 LINE 7 COLUMN 38 VALUE "BUILDING " . 02 LINE 7 COLUMN 65 PIC X(7) FROM BUILDING. 02 LINE 8 COLUMN 38 VALUE "PLANT AND MACHINERY " . 02 LINE 8 COLUMN 65 PIC X(7) FROM MACHINERY. 02 LINE 9 COLUMN 38 VALUE "FURNITURE AND FIXTURES" . 02 LINE 9 COLUMN 65 PIC X(7) FROM FURNITURE. 02 LINE 10 COLUMN 38 VALUE "INVESTMENTS" . 02 LINE 10 COLUMN 65 PIC X(7) FROM INVESTMENTS. 02 LINE 11 COLUMN 40 VALUE " +INT. ON INVESTMENTS" . 02 LINE 11 COLUMN 65 PIC X(7) FROM INT-ON-INVESTMENTS. 02 LINE 12 COLUMN 38 VALUE "BILLS RECEIVABLE" . 02 LINE 12 COLUMN 65 PIC X(7) FROM BILLS-REC. 02 LINE 13 COLUMN 38 VALUE "DEBTORS" . 02 LINE 13 COLUMN 65 PIC X(7) FROM DEBTORS. 02 LINE 14 COLUMN 40 VALUE " -BAD DEBTS" . 02 LINE 14 COLUMN 65 PIC X(7) FROM BAD-DEBTS. 02 LINE 15 COLUMN 40 VALUE " -RES FOR BAD DEBTS" . 02 LINE 15 COLUMN 65 PIC X(7) FROM BAD-DEBTS-RES. 02 LINE 16 COLUMN 38 VALUE "CASH AT BANK" . 02 LINE 16 COLUMN 65 PIC X(7) FROM CASH-AT-BANK. 02 LINE 17 COLUMN 38 VALUE "CASH IN HAND" . 02 LINE 17 COLUMN 65 PIC X(7) FROM CASH-IN-HAND. 02 LINE 23 COLUMN 25 PIC X(10) FROM BAL-LIA. 02 LINE 23 COLUMN 62 PIC X(10) FROM BAL-ASSET. PROCEDURE DIVISION. P1. PERFORM P4. DISPLAY TITLE. DISPLAY TEL-SCR. ACCEPT TEL-SCR . DISPLAY TITLE. DISPLAY TEL-SCR2. ACCEPT TEL-SCR2. DISPLAY TITLE. DISPLAY TEL-SCR3. ACCEPT TEL-SCR3. DISPLAY TITLE. COMPUTE TRADE-DR = TRADE-DR + OPEN-STOCK . COMPUTE TRADE-DR = TRADE-DR + PURCHASE-ACC. COMPUTE TRADE-DR = TRADE-DR + CARRIAGE-IN. COMPUTE TRADE-DR = TRADE-DR + WAGES. COMPUTE TRADE-DR = TRADE-DR + RENT. COMPUTE TRADE-DR = TRADE-DR + PURCHASE-FREIGHT. COMPUTE TRADE-DR = TRADE-DR + MANUFACTURE. COMPUTE TRADE-DR = TRADE-DR + OCTROI. COMPUTE TRADE-DR = TRADE-DR + CUSTOM-DUTY. COMPUTE TRADE-DR = TRADE-DR + ROYALTY. COMPUTE TRADE-DR = TRADE-DR + IMPORT-DUTY. COMPUTE TRADE-DR = TRADE-DR + FUEL-POWER. COMPUTE TRADE-DR = TRADE-DR + WATER-CHARGES. COMPUTE TRADE-DR = TRADE-DR + CLEARING-CHARGES. COMPUTE TRADE-DR = TRADE-DR - DRAWINGS-ACC. COMPUTE TRADE-DR = TRADE-DR - RETURNS-OUT. COMPUTE TRADE-CR = TRADE-CR + SALES-ACC. COMPUTE TRADE-CR = TRADE-CR + INSURANCE-CLAIM. COMPUTE TRADE-CR = TRADE-CR + CLOSE-STOCK. COMPUTE TRADE-CR = TRADE-CR - SALES-RET-ACC. IF TRADE-CR > TRADE-DR COMPUTE GROSS-PROFIT = TRADE-CR - TRADE-DR. IF TRADE-CR < TRADE-DR COMPUTE GROSS-LOSS = TRADE-DR - TRADE-CR. COMPUTE TT-CR = TRADE-CR + GROSS-LOSS. COMPUTE TT-DR = TRADE-DR + GROSS-PROFIT. DISPLAY " TRADE-DR IS " TRADE-DR. DISPLAY " CLOSE-STOCK IS " CLOSE-STOCK. DISPLAY " TRADE-CR = " TRADE-CR. ACCEPT HIT. DISPLAY TITLE. DISPLAY TRADE-ACC. ACCEPT HIT. DISPLAY TITLE. COMPUTE PL-DR = PL-DR + INT-ON-LOAN . COMPUTE PL-DR = PL-DR + BAD-DEBTS. COMPUTE PL-DR = PL-DR + DISC-TO-CUST. COMPUTE PL-DR = PL-DR + SALARIES. COMPUTE PL-DR = PL-DR + WAGES. COMPUTE PL-DR = PL-DR + REPAIRS. COMPUTE PL-DR = PL-DR + CARRIAGE-OUT. COMPUTE PL-DR = PL-DR + BAD-DEBTS-RES. COMPUTE PL-DR = PL-DR + GROSS-LOSS . COMPUTE PL-CR = PL-CR + COMMISION-EARNED. COMPUTE PL-CR = PL-CR + INT-RECEIVED. COMPUTE PL-CR = PL-CR + RENT-RECEIVED. COMPUTE PL-CR = PL-CR + DISC-BY-CREDITORS. COMPUTE PL-CR = PL-CR + INT-ON-INVESTMENTS. COMPUTE PL-CR = PL-CR + GROSS-PROFIT. IF PL-CR > PL-DR COMPUTE NET-PROFIT = PL-CR - PL-DR. IF PL-CR < PL-DR COMPUTE NET-LOSS = PL-DR - PL-CR. COMPUTE TPL-CR = PL-CR + NET-LOSS. COMPUTE TPL-DR = PL-DR + NET-PROFIT. DISPLAY "PL-DR IS " PL-DR. DISPLAY " PL-CR IS " PL-CR. ACCEPT HIT. DISPLAY TITLE. DISPLAY TITLE. DISPLAY PL-ACC. ACCEPT HIT. DISPLAY TITLE. COMPUTE BAL-LIA = BAL-LIA + CAPITAL . COMPUTE BAL-LIA = BAL-LIA + NET-PROFIT . COMPUTE BAL-LIA = BAL-LIA + LOAN. COMPUTE BAL-LIA = BAL-LIA + INT-ON-LOAN. COMPUTE BAL-LIA = BAL-LIA + BANK-OD. COMPUTE BAL-LIA = BAL-LIA + BILLS-PAYABLE. COMPUTE BAL-LIA = BAL-LIA - DRAWINGS-ACC. COMPUTE BAL-LIA = BAL-LIA - NET-LOSS. COMPUTE BAL-ASSET = BAL-ASSET + BUILDING. COMPUTE BAL-ASSET = BAL-ASSET + MACHINERY. COMPUTE BAL-ASSET = BAL-ASSET + FURNITURE. COMPUTE BAL-ASSET = BAL-ASSET + INVESTMENTS. COMPUTE BAL-ASSET = BAL-ASSET + INT-ON-INVESTMENTS. COMPUTE BAL-ASSET = BAL-ASSET + BILLS-REC. COMPUTE BAL-ASSET = BAL-ASSET + DEBTORS. COMPUTE BAL-ASSET = BAL-ASSET + CASH-AT-BANK. COMPUTE BAL-ASSET = BAL-ASSET + CASH-IN-HAND. COMPUTE BAL-ASSET = BAL-ASSET - BAD-DEBTS. COMPUTE BAL-ASSET = BAL-ASSET - BAD-DEBTS-RES. DISPLAY " BAL-LIA IS " BAL-LIA. DISPLAY " BAL-ASSET IS " BAL-ASSET. ACCEPT HIT. DISPLAY TITLE. P2. DISPLAY TITLE. DISPLAY BAL-SHEET. ACCEPT HIT. DISPLAY TITLE. DISPLAY THANKS. ACCEPT HIT. STOP RUN. P4. DISPLAY TITLE. DISPLAY MAIN-TITLE. DISPLAY ( 4 , 1 ) DASH-LINE1 . DISPLAY ( 6 , 1 ) DASH-LINE1 . DISPLAY ( 17 , 1 ) DASH-LINE1 . DISPLAY ( 21 , 1 ) DASH-LINE1 . ACCEPT HIT. DISPLAY TITLE. DISPLAY INTRO . DISPLAY ( 2 , 1 ) DASH-LINE1 . DISPLAY ( 5 , 1 ) DASH-LINE1 . DISPLAY ( 18 , 1 ) DASH-LINE1 . ACCEPT HIT. DISPLAY TITLE. DISPLAY OBJECT. DISPLAY ( 1 , 1 ) DASH-LINE1 . DISPLAY ( 3 , 1 ) DASH-LINE1 . ACCEPT HIT.