Non Current assets

Cost (Shs)

Depreciation (Shs)

NBV (Shs)

Land & Buildings

X

X

X

Fixtures & Fittings

X

X

X

Plant & Machinery

X

X

X

Motor Vehicles

X

X

X

XX

XX

XX

Investments, goodwill etc

X

Current Assets

Inventory

X

Receivables

X

Less provision for bad  and doubtful debts

(X)

X

Prepayments

X

Bank

X

Cash

X

X

Current Liabilities

Payables

X

Accruals

X

(X)

Working capital (C.A – C.L)

X

XX

Financed by:

Capitals:  A

X

               B

X

               C

X

X

Current A/Cs:  A

X

                         B

X

                         C

(X)

X

X

Long term loans

        X

XX