International accounting standards
Statement of financial position as at
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Statement of financial position as at
……………… Assets $ $ Non-current assets Current assets Total assets $ Equity and liabilities Equity Total equity Non-current liabilities Current liabilities Total liabilities Total equity and liabilities $ International Accounting Standards 48 c) Partnership appropriation account …………………………………………………… Partnership appropriation account for the year ended ……………… $ $ Profit for the year Add: Interest on drawings Less: Interest on capital Less: Partners’ salaries Profit before appropriation Profit shared International Accounting Standards 49 d) Statement of financial position of a partnership …………………………………………………… Statement of financial position as at ……………… Assets $ $ Non-current assets Current assets Total assets $ Equity and liabilities Equity Capital accounts Current accounts Total equity Non-current liabilities Current liabilities Total liabilities Total equity and liabilities $ International Accounting Standards 50 e) Statement of profit or loss of a limited company …………………………………………………… Statement of profit or loss for the year ended ……………… $ Revenue Cost of sales Gross profit Distribution costs Administrative expenses Profit/(loss) from operations Finance costs Profit/(loss) before tax Tax Profit/(loss) for the year International Accounting Standards 51 f) Statement of changes in equity of a limited company …………………………………………………… Statement of changes in equity for the year ended ……………… Share capital $ General reserve $ Revaluation reserve $ General reserve $ Retained earnings $ Total $ Balance at start of the year Balance at start of the year International Accounting Standards 52 g) Statement of financial position of a limited company …………………………………………………… Statement of financial position as at ……………… $000 ASSETS Non-current assets Current assets Total assets EQUITY & LIABILITIES Equity TOTAL EQUITY Non-current liabilities Current liabilities TOTAL LIABILITIES Total equity and liabilities International Accounting Standards 53 h) Statement of cash flows of a limited company …………………………………………………… Statement of cash flow for the year ended ……………… $ $ Net cash (used in)/from operating activities Cash flows from investing activities Net cash (used in)/from investing activities Cash flows from financing activities Net cash (used in)/from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at start of the year Cash and cash equivalents at end of the year International Accounting Standards 54 i) Schedule of non-current assets of a limited company …………………………………………………… Schedule of non-current assets at ……………… Total $ $ $ $ $ Cost or valuation At Revaluation Additions Disposals At Accumulated depreciation At Revaluation Charge for the year Disposals At Carrying amount At At International Accounting Standards 55 j) Manufacturing account …………………………………………………… Manufacturing account for the year ended ……………… $ $ Opening inventory of raw materials Purchases Carriage inwards Less: returns outwards Net purchases Less: closing inventory of raw materials Cost of raw materials consumed Direct wages Direct expenses Prime cost Add: Factory expenses Other factory overheads Add: Opening inventory of work in progress Less: Closing inventory of work in progress Production cost of goods completed Cambridge Assessment International Education The Triangle Building, Shaftesbury Road, Cambridge, CB2 8EA, United Kingdom t: +44 1223 553554 e: info@cambridgeinternational.org www.cambridgeinternational.org Copyright © UCLES 2020 Document Outline
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