Format of the balance sheet, Financial Accounting

Assignment Help:

Format of the Balance Sheet

It shows the financial position of the company as at the end of a given financial period. The standard requires that assets and liabilities should be classified between current and non-current portions.

Currently, the standard requires the first part of  the balance sheet to show the total assets (i.e. non-current assets + current assets) and the second part of the balance sheet to show equity and liabilities. Equity is the shareholders funds while liabilities are the total of non-current and current liabilities.

The format of the balance sheet is given as follows:

ABC LTD

BALANCE SHEET AS AT 31/12/

NON-CURRENT ASSETS

£

£

Property, plant and equipment

 

x

Goodwill

 

x

Other intangible assets

 

x

Investment Longterm

 

x

 

 

x

CURRENT ASSETS

 

 

Inventory

x

 

Accounts receivables and prepayments

x

 

Short-term investment

x

 

Cash at bank and in hand

x

x

TOTAL ASSETS

 

xx

EQUITY AND LIABILTIES

 

 

Preference share capital

 

x

Ordinary share capital

 

x

 

 

x

RESERVES

 

 

Share premium

x

 

Revaluation reserve

x

 

General reserve

x

x

Retained profits

 

x

Shareholders funds

 

x

 

 

 

NON-CURENT LIABILITIES

 

 

Loan stock/debentures

x

 

Redeemable preference shares

x

 

Deferred tax

x

 

Other long-term provisions

x

x

 

 

 

CURRENT LIABILITIES

 

 

Bank overdraft

x

 

Trade and other payables (accruals)

x

 

Current tax (tax payable)

x

 

Current portion of loan stock

x

 

Prepared dividends (and shares or preference shares)

x

x

TOTAL EQUITY AND LIABILITY

 

xx


Related Discussions:- Format of the balance sheet

Enter into accounts, Common stock $5 stated value (900,000 shares authorize...

Common stock $5 stated value (900,000 shares authorized, 620,000 shares issued)................. $3,100,000 Paid-in capital in excess o stated value-common stock ....1,240,000 Reta

Estimate expected returns, Use the data from "Beating the Market Quarterly"...

Use the data from "Beating the Market Quarterly" problem. Use that data to estimate expected returns and a covariance table for the 5 stocks from that problem. Use your estimates t

Non-current assets for a business, WyseFinance maintains a non-current asse...

WyseFinance maintains a non-current asset register for recording information for non-current assets for a business. The business is registered for VAT. The following is a purcha

What is the present value index for each proposal, The net present value ha...

The net present value has been computed for Proposals A and B. proposal A proposal B invested amount 75000 125000 total present value of cash 84000 136250 net present value 9000 11

A case study on timbertops, Q. A case study on TIMBERTOPS? Cost of cap...

Q. A case study on TIMBERTOPS? Cost of capital Use Ke = Do (1 + g)/ Po + g where g = br Retention rate b = 245 ÷ 442 = 55% Return on capital r = 442 ÷ (1,932 -

Cash flow statement, does closing balance of cash flow statement equals to ...

does closing balance of cash flow statement equals to cash in balance sheet

What is the interest receivable and interest revenue, Journalize the entrie...

Journalize the entries to record the receipt of the amounts due on Notes (5) and (6) in January. Date Face Amount Term Interest Rate 5. Nov. 15 $54,000 60days 6% 6. Dec. 27 $40,500

Calculate free cash flow to equity, (a)  In order to obtain free cash flow...

(a)  In order to obtain free cash flow to equity (FCFE), the two adjustments that Shaar must make to cash flow from operations (CFO) are  i.   CFO does not consider the inves

Liquidation of the company, The balance sheet of Marilyn and Monroe was as ...

The balance sheet of Marilyn and Monroe was as follows immediately prior to the partnership's being liquidated: cash, $25,426; other assets, $130,439; liabilities, $22,198; Marilyn

How many shares remain after the repurchase, 3:Barnes Baskets, Inc. (BB) cu...

3:Barnes Baskets, Inc. (BB) currently has zero debt. Its earnings before interest and taxes (EBIT) are $100,000, and it is a zero growth company. BB's current cost of equity is

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd