You are on page 1of 7

non current

adj building acc dep plant

balance bd 1000 -200 1200


1 new issue of shares fin
2 disposal of plant inv -300
3 new equipment inv 1000
4 revaluation 160
dep of building -48
dep ofplant (old)
5
dep of plant new
amortisation of intangible
purchase of raw material
6 production cost ope
7 sales ope
8 damaged material
receipt from debtors ope
9 bad debts
allowance for bad debts
10 receipt to creditors ope
11 revaluation of inv property
capital repayment fin
12
interest ope
operating expenses ope
13
unsettled amount
14 income tax ope
balance cd 1160 -248 1900

15 note: divident only declared


assets
non current current
acc dep investment property intangible amortisation trade receivable inventory cash

-480 700 100 -50 100


2500
250 150
-500

-167.5
-250
-25
2500
-3500
6400 -2250 1600
-40
-6000 6000
-120
-38
-2400
200
-250
-30
-1800

-75
-647.5 900 100 -75 342 210 1695
liabilities
equity
current non current
t payable cash loan share capital revaluation r earnings
sales cost of sales operating income
120 200 600 500 950
2500
100
500
160
-48
-167.5
-250

2500
-3500
8000 -2250

-2400
200
-250

300

520 200 850 3000 360 8000 -6215.5 100

406.5
total assets total liability + equity

r earnings
operating expenses + tax
950 2370 2370
2500 2500
100 100
500 500
160 160
-48 -48
-167.5 -167.5
-250 -250
-25 -25 -25
2500 2500
-3500 -3500
5750 5750
-40 -40 -40
0 0
-120 -120 -120
-38 -38 -38
-2400 -2400
200 200
-250 -250
-30 -30 -30
-1800 -1800 -1800
-300 0 0
-75 -75 -75
-2428 5336.5 5336.5

406.5
sales 8000
less cos of sales -6215.5
gross profit 1784.5
operating income 100
operating expenses + tax -2428
net profit -543.5
r earning bd 950
r earning cd 406.5
non current asset cost acc dep nbv
building 1160 -248 912
plant 1900 -647.5 1252.5
investment 900 900
intangible 100 -75 25
3089.5
current
receivable 342
inventory 210
cash 1695 2247
5336.5
equity
o.s.c 3000
revaluation 360
r earning 406.5
3766.5
liabilities
current
payable 520
cash 200 720

non current
loan 850 5336.5
operating -205

investing -350

financing 2250
cash flow for the year 1695
bd -200
cd 1495

You might also like