The following are summarized accounts for Busy Limited, a company with an accounting year ending 30th September. 

BALANCE SHEET AS AT 30TH SEPTEMBER Non-Current Assets Current Assets Stocks Debtors Cash/Bank Current Liabilities Trade Creditors Taxation Accruals. Net Current Assets Total Assets less Current liabilities Non-Current Liabilities 10% Debentures Net Assets Financed By: Capital (ordinary share of GHe0.25) Income Surplus PROFIT AND LOSS ACCOUNT FOR Turnover Profit before interest and tax Less: Interest Payable Profit before Tax Taxation Profit after Tax 2007 GH 12,700 50,455 43,370 5.790 99,615 37,230 3,260 1.985 42,475 57,140 69,840 19,840 50,000 9,920 40.080 50,000 2007 GH 583.900 20,670 1.984 18,686 7,026 11.660 2006 GH 4,995 40,145 40,120 12,092 92,447 32,604 2,473 1,785 36,862 55.585 60,580 19.840 40,740 9,920 30,820 40.740 2006 GH 486.300 17,238 1.984 15.254 5,734 9.520