Non-trading Organisation (Name) Extract from statement of financial position at 31 December 2020 $
Accumulated fund Opening balance
67 500
Add: surplus for the year
20 200
Total accumulated fund
87 700
International Accounting Standards
45
Appendix 4: Resources for photocopying
(a) Statement of profit or loss of a sole trader/partnership
(b) Statement of financial position of a sole trader
(c) Partnership appropriation account
(d) Statement of financial position of a partnership
(e) Statement of profit or loss of a limited company
(f) Statement of changes in equity of a limited company
(g) Statement of financial position of a limited company
(h) Statement of cash flows of a limited company
(i) Schedule of non-current assets of a limited company
(j) Manufacturing account
International Accounting Standards
46
a) Statement of profit or loss of a sole trader/partnership ……………………………………………………
Statement of profit or loss for the year ended ………………
$
$
Revenue Cost of sales Gross profit Add: other income Less: expenses Profit/(loss) for the year
International Accounting Standards
47
b) Statement of financial position of a sole trader ……………………………………………………
