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              ***************************************************
              *DEPARTMENTAL PROFIT & LOSS ACCOUNT - Year to date*
              ***************************************************

    Acme Computer Company Limited                        Date 05.11.92
===========================================================================

                       Department: 1  RETAIL SALES

                       Period  01.01.92 - 05.11.92

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  Year to 01.01.92

     6,667.90     Total Sales                                     2,954.88
        94.95     Opening stock                        125.00
     2,335.70     Add purchases                      1,079.88
  -----------                                     -----------
     2,430.65                                        1,204.88
       125.00     Less closing stock                   140.00
                                                  -----------
     2,305.65     Cost of goods sold                 1,064.88
     4,362.25     Gross profit carried down          1,890.00
  -----------                                     -----------  -----------
     6,667.90                                        2,954.88     2,954.88
  ===========                                     ===========  ===========
                                                  
     4,362.25        Gross Profit                                 1,890.00

       124.20    Sales of assets       45%                          111.04

         0.00    General expenses      45%               0.00

                 Dept: 1                
        83.94    200 POSTAGE                            30.40
     2,283.14    210 WAGES (STAFF)                     925.70
       313.96    211 STAFF NAT. INS.                    75.00
       165.32    240 INSURANCES                        246.80

       967.38       Depreciation       45%             448.68
  -----------                                     -----------
     3,813.74                                        1,726.58
       672.71        Net profit                        274.46
  -----------                                     -----------  -----------
     4,486.45                                        2,001.04     2,001.04
  ===========                                     ===========  ===========


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