C. Statement of owner's equity
Statement which shows changes in owner’s equity during a particular period
• Format
• Name of the business
• Statement of owner’s equity for the month ending
• Name of the owner , capital, 1/period
• Addition
• Subtraction
• Name of the owner’s capital 31/period
• For example: Statement of owner’s equity for month ending 31/12/2012
• Capital 1/1/2012 15000
• Addition: Net profit 113000
• Subtraction: Drawings 500
• Capital 1/12/2012 25800
• N.B: this statement is prepared after income statement has been prepared because there is a need of net profit/loss to prepare the equity statement 

D. Cash in flow and cash out flow,
Statement which shows how cash money has come in or went out of the business from one person to another & from the business dealings,it gives us explanation for inflows and outflows.
• Format
• Cash flow from the operating activities
• Cash flow from investing activities
• Cash flow from financing activities
Further information in book called “…………………………………………”