Standard Chart of Accounts (Part 6) - Sole Trader Accounts

                                 BALANCE SHEET
                                 =============
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             PROPRIETORS EQUITY
             ------------------
 12001       Opening Balance                                  1.00
 12003       Capital Profits                                  1.00
 12004       Contribution                                     1.00
 ----------                                             ----------
                                                                          3.00
             LESS
             ----
 12005       Loss For Period                                463.00
 12006       Drawings                                         1.00
 12007       Rations                                          1.00
 12008       ------                                           1.00
 12009       ------                                           1.00
 12010       ------                                           1.00
 ----------                                             ----------
                                                                        468.00
 ----------                                                         ----------
             DEFICIENCY                                            [    465.00]
 ==========                                                         ========== 



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