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BALANCE SHEETGrouping of items: Items in the Balance Sheet should be grouped under appropriate headings. In particular, a trust operating the provisions of the Trustee Act will have headings for: The fixed interest securities and fund; The wider range securities and fund; The special range securities and fund. The Balance Sheet will also clearly distinguish between items representing income and those representing capital.Comparative figures:
Comparative figures should be shown where relevant.
Capital account:
Where the Trustee Act has been applied, the capital account will be divided between the fixed interest, wider and special ranges. The balance on the capital account shows the total book value of the capital funds.
Liabilities:
Careful distinction should be made between liabilities on capital account and those on income account.
Assets
Prepare an income statement and statement of owner's equity (month ended Mar,31 1995) Auto remair fee earned 37,300 Salaries Expense 11500 Repair par
Trustees remuneration A trustee may not receive remuneration except: 1. By order of the court, if the trust is very onerous or the services of the trustee very valuable;
The optimal distribution policy strikes that balance between current dividends and capital gains that maximizes the firm's stock price
The chairman's declaration claims that RZP Co has delivered growth in every year in dividends earnings and ordinary share price apart from 2002. Analysis demonstrates that the chai
Refer to Note 12, Employee Benefit Plans and Other Postretirement Benefits (pp. 86-91) from the Consolidated Financial Statements of Harley-Davidson (hereafter HOG) 2008 Annual Rep
In this method the minimum and maximum level for all items of inventory are fixed. These levels function as an origin for initiating action so that the quantity of all items is con
During 2014, Victoria’s Fashion had beginning inventory of $480,000, ending inventory of $560,000, and cost of goods sold of $2,200,000. Compute the inventory turnover and days’ in
In the current year, Company A is formed with $630,000 in capital from the sale of 21,000 shares of stock at $30 a share. Company A, which has no other operations, immediately acqu
Select two of the following firms: Dole Foods, Campbell Soup, Hershey and Dr. Pepper Snapple. Use the 10-K, annual report and other information to answer the following questions.
what is the treatment of increase in allowance receivable.
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