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A different sort of TB Mystery Cache

Hidden : 2/25/2009
Difficulty:
4 out of 5
Terrain:
1.5 out of 5

Size: Size:   small (small)

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Geocache Description:


A little bit of specialist knowledge might be required to solve this puzzle.

In November 200X, Mr G. O' Cacher decided to start a business. By December 200X, the following events had occurred:

1) Started company GPSr Ltd by paying £38 into the bank as share capital
2) Ordered 2 widgets at £15 each and 1 blodget at £7 from supplier A
3) Invoiced customer A for 2 widgets at £25 each and customer B for 1 blodget at £7 (there's no profit in blodgets!)
4) Customer A paid cash in full, but customer B only paid £5 for the blodget
5) GPSr Ltd paid £33 to supplier A
6) GPSr Ltd paid £9 for a 9 month office lease commencing at the start of November 200X

To solve the puzzle, draw up a simple trial balance (TB) as at the end of December 200X as follows:

Cash and bank
Accounts receivable
Prepayments
Accounts payable
Equity
Revenue
Cost of goods sold
Overheads

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Additional Hints (Decrypt)

Gbgny bs qrovgf zhfg rdhny gbgny bs perqvgf. Erzrzore qrovgf gb gur yrsg, perqvgf gb gur evtug. Pnpur vf va gur boivbhf cynpr.

Decryption Key

A|B|C|D|E|F|G|H|I|J|K|L|M
-------------------------
N|O|P|Q|R|S|T|U|V|W|X|Y|Z

(letter above equals below, and vice versa)