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

Help, I need help with my homework

I need help with my homework

Absorption costing, It is a managerial accounting cost method of expensing ...

It is a managerial accounting cost method of expensing all costs related with producing a particular product. Absorption costing utilizes the total direct costs and overhead costs

Case law, GOLD MOUNTAIN SKI RESORT CASE You work for a venture firm and hav...

GOLD MOUNTAIN SKI RESORT CASE You work for a venture firm and have been asked to analyze a proposal from a group of investors interested in building a new ski area in Colorado. The

Show danger of high financial gearing, Q. Show danger of high financial gea...

Q. Show danger of high financial gearing? A additional danger of high financial gearing is that a company may move into a loss-making position as a result of high interest paym

What is the average rate of return on investment, a company is evaluating a...

a company is evaluating a project requiring capital expenditure of 620,000. estimated life of project is four years and no salvage value. estimated net income and net cash flow fro

Common Stock, If you have 10,000 shares of common stock sold at $10 per sha...

If you have 10,000 shares of common stock sold at $10 per share; and 100,000 shares authorized at $1 par value how would you show this on the balance sheet? Also if we issue 10,00

Features of the torrens title system, Answer both parts of this question. E...

Answer both parts of this question. Each part is worth seven and a half marks each. (a) Describe the features of the Torrens Title system of land registration and compare them t

Financial Statement Analysis Group Project 2, Financial Statement Analysis ...

Financial Statement Analysis Group Project 2 ACCT3303 Spring 2013 Due Date: May 5 (by the end of the day) The specific purposes of this project are: 1. Apply to actual companies th

Calculate pension expense for 2013, Ortiz Motors sponsors a defined-benefit...

Ortiz Motors sponsors a defined-benefit pension plan for its employees. On January 1, 2013, the company's records showed the following account balances relevant to this plan: Plan

Calculate infant mortality rate, Q. Calculate infant mortality rate? Mid...

Q. Calculate infant mortality rate? Mid year population 440000 Late fatal death          29 No. of live birth           5200 No. of infant death      423 No. of mate

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