Balance Sheet
As of 30 Nov 2026 · assembled from Capital, Inventory, Staff & Payroll, and cash accounts
| Current Assets | |
| Cash & bank | GH₵ 153,670 |
| Accounts receivable — invoiced, unpaid | GH₵ 28,881 |
| Inventory (at cost) | GH₵ 55,547 |
| Total current assets | GH₵ 238,097 |
| Fixed Assets | |
| Registered assets — net book value | GH₵ 317,580 |
| Total Assets | GH₵ 555,677 |
| Current Liabilities | |
| Accounts payable — unpaid expenses | GH₵ 0 |
| Accrued statutory — SSNIT/PAYE, unpaid runs | GH₵ 0 |
| Total current liabilities | GH₵ 0 |
| Long-term Liabilities | |
| Loan balance | GH₵ 70,200 |
| Total Liabilities | GH₵ 70,200 |
| Equity | |
| Owner capital | GH₵ 265,000 |
| Retained earnings — since inception | GH₵ 235,841 |
| Total Equity | GH₵ 500,841 |
Assets and Liabilities + Equity differ by GH₵ -15,364.65. This BMS has no general ledger — this assembles from independently maintained figures (Capital, Inventory, Payroll, and the cash accounts below), not a double-entry-guaranteed statement. Cash & bank balances are director-maintained (updated when you reconcile them), not derived from a transaction ledger.
Cash accounts
3 registered
| Account | Type | Balance | As of | |
|---|---|---|---|---|
| Shop cash till — Accra | Cash | GH₵ 8,450 | 1 Nov | |
| Business current account (Demo Bank) | Bank | GH₵ 126,300 | 1 Nov | |
| MoMo merchant wallet | Mobile Money | GH₵ 18,920 | 1 Nov |
Net profit trend
Last 6 months · GH₵
JunJulAugSepOctNov
Where the money went
Operating expenses · 01 Nov–30 Nov