For this part, use MS Excel features as accounting software.

At the end of November, all the tickets were sold out. The enthusiasts were checking with the event committee if there are any more tickets, but due to limited seats, the booking system was closed.

On the 1^st Saturday of December, the charity program was conducted with huge success.

At the end of the program, the financial status is as below:

Expense	Amount $	Comments
September
Consultant fees	2,000.00	1st Instalment
Stage and Lighting hire	2,500.00	Booked
Hire Audio-visual equipment	1,500.00	Booked
Room decorations	500.00	Booked
Advertising	500.00
Printing	95.00
Venue hire	1,000.00	Booked
Labour	2,000.00	Booked
October
Advertising	1,000.00
Printing	450.00
Entertainment	1,500.00	Booked
November
Advertising	700.00
Postage/stationery	401.50
Communication	500.00
Room decorations	2,000.00	Paid on full before the event.
December
Food cost	5,200.00	One of the food raw material was damaged during transportation, causing additional cost to cover it.
Beverage cost	439.45	Paid on delivery
Labour costs	6,824.00
Venue	1,000.00	Paid on the day of the event
Stationery items / Postages	200.00
Communication	150.00
Event staff uniform	650.00
Hire audio-visual equipment	1,000.00	Paid on the day of the event
Floral arrangements	4,000.00
Stage and lighting hire	2,000.00
Master of ceremonies	900.00	Paid on the day of the event
Linen hire	627.50
Revenue: ticket sales
October	34,000.00	170 tickets sold
November	36,000.00	180 tickets sold (Sold out)

• Analyse the change in the internal and external environment and with necessary adjustments, prepare the cash flow statement.

Cash flow report as at 15 December
	September $	October $	November $	December $
Opening bank balance
Cash in: Sales
Cash-out: Expenses
Total cash outflow
Closing bank balance
Outstanding expenses
Outstanding income
Anticipated final bank balance