i have the answers in the column but i dont know how to work it out

could someone please help me?

uh, doesn't seem that hard. Just addition and subtraction, no?

>>1227138
Start year with opening bank balance of 347,960
add sales
skip debtors (accounts receivable)
subtract drawings (cash withdrawn by owner)
cont.

subtract maintenance
subtract purchases
skip creditors (accounts payable)
skip opening stock (inventory)
skip bank balance - already added
subtract wages
subtract insurance
skip motor vehicles - other current asset
skip premises at cost - fixed asset
skip capital at start
subtract sundry expenses
skip computer equpt (other current asset)
subtract electricity
subtract motor vehicle expenses
subtract rent and rates
skip closing stock (inventory)
skip accumulated depreciation
add bank loan repayable

>>1227138
I just realized you're a brit and you use stoci instead of inventory and you use purchases instead of cost of goods sold.
This site explains how to calculate for britbongs
https://my.sage.co.uk/public/help/askarticle.aspx?articleid=14082

>>1227138
>UCB
>really fine institution you have there