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ACCA系列知识点——F3财务管理2

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admin 发表于 2014-11-13 16:18:40 | 显示全部楼层 |阅读模式

☆Financial Statements include:

  - a statement of financial position at the end of the period

  - a statement of comprehensive income for the period

  - a statement of changes in equity for the period

  - statement of cash flows for the period

  - notes, comprising a summary of accounting policies and other explanatory notes

  The statement of financial position:

  Statement of Financial Position: showing the financial position of a business at a point of time.

  The Vertical format of the SFP: (Statement of Financial Position as at 31 December 2007)

  ●The top half of the balance sheet shows the assets of the business.

  ●The bottom half of the balance sheet shows the capital and liabilities of the business.

  A Statement of financial position at the end of the period (Balance Sheet):

  W Xang

  Balance Sheet as at December 31 20X6

$
$
Non – current assets
 
 
Motor Van
 
2,400
Current assets
 
 
Inventory
2,390
 
Trade receivables
1,840
 
Cash at bank
1,704
 
Cash in hand
56
 
 
 
5,990
Total assets
 
8,390
 
 
 
 
$
$
Capital account
 
 
Balance at 1 January 20X6
4,200
 
Add net profit for year
3,450
 
Increase in capital
1,000
 
 
8,650
 
Less: Drawing for year
(2,960)
 
 
 
5,690
 
 
 
Non – current liabilities
 
1,000
Current liabilities
 
 
Payable
 
1,700
Total
 
8,390

  The horizontal format of the SFP: (Statement of Financial Position as at 31 December 2007)

  ●The left half of the balance sheet shows the assets of the business.

  ●The right half of the balance sheet shows the capital and liabilities of the business.

  W Xang

  Statement of Financial Position as at 31 December 20x6

$
$
$
$
Non-current assets
 
 
Non-current liabilities
 
1,000
Motor van
 
2,400
Trade payable
 
 1,700
 
 
2,400
Total liabilities
 
 2,700
 
 
 
Capital account
 
 
Current assets
 
 
Balance at 1 January 20X6
4,200
 
Inventory
2,390
 
Add net profit for year
3,450
 
Trade receivables
1,680
 
Increase in capital
1,000
 
Cash at bank
1,704
 
 
8,650
 
Cash in hand
56
 
Less: Drawing for year
-2,960
 
Total current assets
 
5,990
 
 
5,690
Total assets
 
8,390
Total capital and liabilities
 
8,390



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vickeyvickey 发表于 2014-11-17 15:47:23 | 显示全部楼层
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