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Property, plant and equipment
Land
Building
Plant & Machinery
Fixture, furniture & fittings
Motor vehicle
TOTAL
£
Balance as at 1.1
x
Additions (purchase)
Revaluation gain
-
Disposal
(x)
Balance as at 31.12
Change in the year
Eliminated in disposal
Eliminated in revaluation
As at 31.12
As at 1.1
what are assets?
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Sundry Matters 1) The accounting system is also appropriate for departmental accounts. 2) The branch stock account is a practical means of controlling stock at the branch.
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