Using Pivot in MS Excel
Real Estate Development Corp.
Balance Sheet
December 31, 2018 and 2017
Row Labels
0001 ASSETS
001 Current Assets
01 Cash and Cash Equivalents
02 Receivables and advances
03 Real Estate Inventory
002 Noncurrent Assets
02 Receivables and advances
04 Land Improvements
05 Property and equipment
0002 LIABILITIES AND EQUITY
003 Current Liabilities
06 Accounts payable and accrued expenses
07 Income Tax Payable
004 Noncurrent Liabilities
08 Long Term Liabilities
005 Equity
09 Equity
10 Net Income
Grand Total
Sum of DECEMBER 2018 Sum of DECEMBER 2017
34,010,-,005,-,228,520.14
8,114,-,-,-,895,874.62
7,947,-,934.97
7,-,781,610.03
8,890,805.02
8,656,586.06
4,328,293.03
9,112,790.42
4,556,-,233.55
6,116.78
-34,010,130.18
-17,005,065.09
-4,482,211.68
-2,241,105.84
-4,074,779.15
-2,037,389.58
-407,432.53
-203,716.26
-3,825,123.89
-1,912,561.95
-3,825,123.89
-1,912,561.95
-25,702,794.60
-12,851,397.30
-18,989,723.56
-9,494,861.78
-6,713,071.04
-3,356,-
Real Estate Development Corp.
Profit and Loss Statement
For the Year Ended December 31, 2018 and 2017
Row Labels
01 Revenues
Revenue - Development
02 Cost of Sales
Cost of Sales - Development
03 Other Income
Interest Inc. from Cash and Cash Equivalents
04 Expenses
Depreciation & Amortization - Furnitures & Fixtures
Depreciation & Amortization - Office Equipments
DOE - Advertising and Promotion
DOE - Depreciation -Furniture & Fixtures
DOE - Depreciation -Office Equipment
DOE - Employee Benefits
DOE - Insurance
DOE - Professional Fees
DOE - Real Property Tax
DOE - Rent
DOE - Repairs & Maintenance
DOE - Salaries & Wages
DOE - Supplies
DOE - Transportation & Travel
DOE - Utilities
GAE - Employee Benefits
GAE - Insurance
GAE - Office Supplies
GAE - Payroll
GAE - Prof. Fees
GAE - Rent
GAE - Repairs& Maintenance
GAE - Utilities
Interest Expense on long term debt
Interest Expense on short term debt
Provision for Final Tax
Provision for Income Tax
Provision for Income Tax-Deferred
Grand Total
Sum of DECEMBER 2018 Sum of DECEMBER 2017
-8,283,404.39
-4,141,702.20
-8,283,404.39
-4,141,-,-,-,-,258.70
-2.58
-1.29
-2.58
-1.29
747,-,909.27
1,-,037.32
2,018.66
-30.00
-,-,-,-,-,553.89
6,-,-,312.80
3,603.49
1,-,-,-,262.59
1,-,-,-,-,-,706.50
3,-,-,056.52
-305.13
-,-,716.26
-164,371.06
-82,185.53
-6,713,071.04
-3,356,535.52
Real Estate Development Corp.
Working Trial Balance
2018
BS Mapping 1
BS Mapping 2
BS Mapping 3
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0001 ASSETS
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
001 Current Assets
001 Current Assets
001 Current Assets
001 Current Assets
001 Current Assets
002 Noncurrent Assets
002 Noncurrent Assets
002 Noncurrent Assets
002 Noncurrent Assets
002 Noncurrent Assets
002 Noncurrent Assets
003 Current Liabilities
003 Current Liabilities
003 Current Liabilities
003 Current Liabilities
004 Noncurrent Liabilities
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
01 Cash and Cash Equivalents
01 Cash and Cash Equivalents
01 Cash and Cash Equivalents
02 Receivables and advances
03 Real Estate Inventory
02 Receivables and advances
04 Land Improvements
05 Property and equipment
05 Property and equipment
05 Property and equipment
05 Property and equipment
06 Accounts payable and accrued expenses
06 Accounts payable and accrued expenses
06 Accounts payable and accrued expenses
07 Income Tax Payable
08 Long Term Liabilities
09 Equity
09 Equity
09 Equity
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
P&L Mapping 1
01 Revenues
03 Other Income
02 Cost of Sales
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
Account Name
Petty Cash Fund
Cash in Bank
Time Deposit
Trade Receivable - Current
Real Estate Inventory
Trade Receivable - Non Current
Unsubdivided Land
PPE - Furniture & Fixtures
PPE - Office Equipment
AD - Furniture & Fixtures
AD - Office Equipment
Trade Accounts Payable
Loans Payable-Current Portion
Accrued Payables
Income Tax Payable
Loans Payable-LongTerm
Capital Stock - Common
Capital Stock - Preferred
Unappropriated Retained Earnings
Revenue - Development
Interest Inc. from Cash and Cash Equivalents
Cost of Sales - Development
DOE - Rent
DOE - Salaries & Wages
DOE - Employee Benefits
DOE - Real Property Tax
DOE - Utilities
DOE - Repairs & Maintenance
DOE - Professional Fees
DOE - Transportation & Travel
DOE - Insurance
DOE - Supplies
DOE - Advertising and Promotion
DOE - Depreciation -Office Equipment
DOE - Depreciation -Furniture & Fixtures
GAE - Rent
GAE - Payroll
GAE - Employee Benefits
GAE - Utilities
GAE - Repairs& Maintenance
GAE - Prof. Fees
GAE - Insurance
GAE - Office Supplies
DECEMBER 2018
-
-
14,-,-,-,895,-,934.97
8,656,586.06
9,112,-,-,-,-,-,698.90
3,992,-,432.53
3,825,123.89
2,160,-,852,000.00
4,977,723.56
8,283,-,-,-,-,-,-,-,-,-,-,-,262.59
DECEMBER 2017
-
-
7,-,-,895.26
7,947,937.31
7,967.48
4,328,293.03
4,556,-,-,414.17
9,-,-,849.45
1,996,-,716.26
1,912,561.95
1,080,000.00
5,926,000.00
2,488,861.78
4,141,-,258.70
6,-,-,-,-,-,-,-,-,-,631.30
BS Mapping 1
BS Mapping 2
BS Mapping 3
P&L Mapping 1
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
0002 LIABILITIES AND EQUITY
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
005 Equity
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
10 Net Income
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
04 Expenses
Account Name
Depreciation & Amortization - Furnitures & Fixtures
Depreciation & Amortization - Office Equipments
Interest Expense on short term debt
Interest Expense on long term debt
Provision for Final Tax
Provision for Income Tax
Provision for Income Tax-Deferred
DECEMBER 2018
DECEMBER 2017
-
1,985.51
4,-,-,-,371.06 -
992.75
2,-,-,-,185.53
-
0.00 -
0.00
-