Collegiate Girls High School, Port Elizabeth, Eastern Province
Accounting: Financial Statements
Summary
Summary Grade 12 Accounting Financial Statements
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Course
Accounting: Financial Statements
Institution
Collegiate Girls High School, Port Elizabeth, Eastern Province
This summary provides a template of all the different financial statements. These were the documents used in all of Lockdown Learning's Accounting videos. It contains Balance Sheet, Income Statement, Cash Flow Statement, Cash Budget & Projected Income Statement, Cost Accounting, Inventory and VAT.
Collegiate Girls High School, Port Elizabeth, Eastern Province
Accounting: Financial Statements
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ASSETS FOL
NON-CURRENT
FIXED ASSETS 3
FINANCIAL ASSETS
CURRENT
INVENTORY 4
CASH AND CASH EQUIVALENTS 5
TRADE AND OTHER RECEIVABLES 6
TOTAL ASSETS
EQUITY AND LIABILITIES
SHAREHOLDERS EQUITY
SHARE CAPITAL 7
RETAINED INCOME 8
NON-CURRENT LIABILITIES
LOAN
CURRENT LIABILITIES
TRADE PAYABLES 9
CURRENT PORTION OF LOAN
TOTAL EQUITY AND LIABILITIES
NOTES:
, 1. INTEREST INCOME:
2. INTEREST EXPENSE:
3. FIXED ASSETS:
CARRYING VALUE AT BEGINNING OF YEAR
COST
ACCUMULATED DEPRECIATION
MOVEMENTS
ADDITIONS
DEPRECIATION
DISPOSALS
CARRYING VALUE AT END OF YEAR
COST
ACCUMULATED DEPRECIATION
4. INVENTORY
TRADING STOCK
CONSUMABLES ON HAND
5. CASH AND CASH EQUIVALENTS
BANK
CASH FLOAT
PETTY CASH
FIXED DEPOSIT MATURING
6. TRADE AND OTHER RECEIVABLES
NET DEBTORS
TRADE DEBTORS
PROVISION FOR BAD DEBTS
PREPAID EXPENSE
ACCRUED INCOME
7. ORDINARY SHARE CAPITAL
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