10 ! ORIGINAL SOURCE: J.W. WILKINSON ACCOUNTING WITH THE COMPUTER
		RICHARD D. IRWIN

	THIS VERSION BY: DARRYL JOHNSON BENTLEY COLLEGE
	LAST REVISED SPRING 1973 BY JERRY SIMMONS BENTLEY COLLEGE


15 CHAIN "$CASE1.BAC"
20 DIM A(30%):A1$=SYS(CHR$(7%))
40 A(X%)=CVT$F(MID(A1$,((X%-1%)*4%+1%),4%)) FOR X%=1% TO 30%
50 S=A(17)-A(18) : C=A(19)+A(20)-A(21)-A(22) : P8=A(20)-A(21)
60 G=A(19)+A(20)-A(21) : G1=S-C 
70 O=A(23)+A(24)+A(25)+A(26)+A(27)+A(28)+A(29)+A(30)
80 P3=INT((G1-O)*100+.5)/100
90 PRINT FOR X=1 TO 4
100 PRINT TAB(22)"CO-OP ELECTRIC MOTOR COMPANY" : PRINT TAB(28)
     "INCOME STATEMENT" : PRINT TAB(25)"FOR THE MONTH OF MARCH"
110 X$=" -----------"
120 Y$=" ##,#####.##-"
130 Z$=" $$##,###.##-"
140 PRINT : PRINT "REVENUES" : PRINT "  3010 SALES"; TAB(59); : 
     PRINT USING Z$,A(17)
150 PRINT"  3020 LESS RETURNS AND ALLOW." TAB(59); :
     PRINT USING Y$,A(18) : PRINT TAB(59);X$
160 PRINT TAB(11); "NET SALES"; TAB(59); : PRINT USING Z$,S
170 PRINT FOR X=1 TO 3 : PRINT "COST OF GOODS SOLD" :
     PRINT "  1400 BEGINNING INVENTORY" TAB(47); : PRINT USING Z$,A(19)
180 PRINT "  4010 PURCHASES" TAB(35); : PRINT USING Z$,A(20) :
     PRINT "  4020 LESS RETURNS&ALLOW." TAB(35); :
     PRINT USING Y$,A(21)
190 PRINT TAB(35);X$ : PRINT TAB(11)"NET PURCHASES" TAB(47); :
     PRINT USING Z$,P8 : PRINT TAB(47);X$
200 PRINT TAB(11)"GOODS AVAILABLE" TAB(47); : PRINT USING Z$,G
210 PRINT "  1400 LESS ENDING INVENTORY" TAB(47); :
     PRINT USING Y$,A(22) : PRINT TAB(47);X$ : PRINT TAB(11)
     "COST OF GOODS SOLD" TAB(59); :PRINT USING Z$,C
220 PRINT TAB(59);X$ : PRINT TAB(11)"GROSS PROFIT FROM SALES" TAB(59);:
     PRINT USING Z$,G1
230 PRINT FOR X=1 TO 3 : PRINT"OPERATING EXPENSES" :
     PRINT"  6020 SALARIES AND WAGES" TAB(47); :
     PRINT USING Z$,A(23) : PRINT"  6030 TAXES" TAB(47); :
     PRINT USING Y$,A(24) : PRINT"  6100 UTILITIES" TAB(47);
240 PRINT USING Y$,A(25):PRINT"  6200 DEPRECIATION-BUILDING"TAB(47);:
     PRINT USING Y$,A(26):PRINT"  6300 RENT"TAB(47);:
     PRINT USING Y$,A(27):PRINT"  6400 SUPPLIES"TAB(47);
250 PRINT USING Y$,A(28):PRINT"  6500 INTEREST"TAB(47);:
     PRINT USING Y$,A(29):PRINT"  6900 MISCELLANEOUS" TAB(47);:
     PRINT USING Y$,A(30):PRINT TAB(47);X$
260 PRINT TAB(11)"TOTAL OPERATING EXPENSES" TAB(59); :
     PRINT USING Z$,O : PRINT TAB(59);X$ :
     PRINT TAB(11)"NET INCOME OR LOSS(-)" TAB(59); :
     PRINT USING Z$,P3 : PRINT TAB(60)"==========="
270 C=A(1)+A(2)+A(3) : F=A(4)-A(5) : T=C+F : C1=C1+A(X) FORX=6TO13:
     T1=A(14) : T2=C1+T1 : R=-(A(16)-P3) : O2=A(15)+R : T3=T2+O2 :
     PRINT FOR X=1 TO 5
280 PRINT TAB(22)"CO-OP ELECTRIC MOTOR COMPANY" : PRINT TAB(29)
     "BALANCE SHEET" : PRINT TAB(28)"AS OF MARCH 31"
290 PRINT FOR X=1 TO 2 : PRINT TAB(31)"ASSETS" : PRINT"CURRENT ASSETS":
     PRINT"  1010 CASH" TAB(47); : PRINT USING Z$,A(1) :
     PRINT"  1110 ACCOUNTS RECEIVABLE" TAB(47); : PRINT USING Y$,A(2)
300 PRINT"  1400 INVENTORY" TAB(47); : PRINT USING Y$,A(3) :
     PRINT TAB(47);X$ : PRINT TAB(11)"TOTAL CURRENT ASSETS" TAB(59); :
     PRINT USING Z$,C : PRINT
310 PRINT"FIXED ASSETS" : PRINT"  1710 BUILDINGS" TAB(47); :
     PRINT USING Z$,A(4) : PRINT"  1720 LESS ACCUMULATED DEPRECIATION";:
     PRINT TAB(47); : PRINT USING Y$,A(5) : PRINT TAB(47);X$
320 PRINT TAB(11)"TOTAL FIXED ASSETS" TAB(59); : PRINT USING Z$,F:
     PRINT TAB(59);X$ : PRINT TAB(16)"TOTAL ASSETS" TAB(59); :
     PRINT USING Z$,T : PRINT TAB(59)" ==========="
330 PRINT FOR X=1 TO 3 : PRINT TAB(30)"EQUITIES" :
    PRINT"CURRENT LIABILITIES":PRINT"  2010 NOTES PAYABLE"TAB(47);:
    PRINT USING Z$,A(6) : PRINT"  2020 ACCOUNTS PAYABLE"TAB(47);
340 PRINT USING Y$,A(7) :
     PRINT"  2040 EMPLOYEE INCOME TAXES PAYABLE" TAB(47); :
     PRINT USING Y$,A(8) 
350 PRINT"  2050 F.I.C.A. TAXES PAYABLE"TAB(47);:PRINT USING Y$,A(9) :
     PRINT"  2060 FED. UNEMPLOYMENT TAXES PAYABLE"TAB(47);:
     PRINT USING Y$,A(10)
360 PRINT"  2070 STATE UNEMPLOYMENT TAXES PAYABLE" TAB(47); :
     PRINT USING Y$,A(11) :
     PRINT"  2080 SALARIES AND WAGES PAYABLE" TAB(47);
370 PRINT USING Y$,A(12) : PRINT"  2090 INTEREST PAYABLE"TAB(47);:
     PRINT USING Y$,A(13) : PRINT TAB(47);X$
380 PRINT TAB(11)"TOTAL CURRENT LIABILITIES" TAB(59); :
     PRINT USING Z$,C1 : PRINT : PRINT"LONG-TERM LIABILITIES" :
     PRINT "  2400 BONDS PAYABLE" TAB(47);:PRINTUSING Z$,A(14)
390 PRINTTAB(47);X$ : PRINT TAB(11)"TOTAL LONG-TERM LIABILITIES"; :
     PRINT TAB(59); : PRINT USING Z$,T1:PRINT TAB(59);X$
400 PRINT TAB(16)"TOTAL LIABILITIES" TAB(59); : PRINT USING Z$,T2 :
     PRINT FOR X=1 TO 2 : PRINT"OWNERS EQUITY" :
     PRINT "  2600 COMMON STOCK" TAB(47); : PRINT USING Z$,A(15)
410 PRINT"  2700 RETAINED EARNINGS" TAB(47); : PRINT USING Y$,R:
     PRINT TAB(47);X$ : PRINT TAB(11)"TOTAL OWNERS EQUITY"TAB(59);:
     PRINT USING Z$,O2 : PRINT TAB(59);X$
420 PRINT TAB(16)"TOTAL EQUITIES"TAB(59);:PRINT USING Z$,T3:
     PRINT TAB(60)"===========" : PRINT FOR X=1 TO 5 :
     PRINT"CORRECT NET INCOME OR LOSS(-)"TAB(59);
430 PRINT USING Z$,-1189 : PRINT"CORRECT TOTAL ASSETS" TAB(59);:
     PRINT USING Z$,78964
440 END