Acca financial Accounting (FA) Study Text ac ca (FA)


Statement of financial position at 30 June 20X7



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Statement of financial position at 30 June 20X7 

 $ 




Non-current assets

 

 



 

Property, plant and equipment 

 

87,500 


 

 

 



Current assets

 

 



 

Inventory 12,000 

 

Trade receivables 



11,200 

 

 ––––––– 



23,200 

  

––––––– 



Total assets 

 

110,700 



  

––––––– 


 

 



 

Chapter 1 

KAPLAN PUBLISHING



 

17 

Equity and liabilities

 

 



 

Equity share capital @ $1 shares 

 

40,000 


Share premium 

 

2,000 



Revaluation surplus 

 

5,000 



Retained earnings 

 

43,650 



  

––––––– 


Total equity at 30 June 20X7 

 

90,650 



 

 

 



Non-current liabilities

 

 



 

6% bank loan (20X9) 

 

10,000 


 

 

 



Current liabilities

 

 



 

Trade payables



 

5,000  


Bank overdraft

 

4,150  


Income tax liability

 

600  


Interest accrual

 

300  


 –––––– 

10,050 


  

––––––– 


  

110,700 


  

––––––– 


Note that there is a standard format to the statement of financial position. 

Assets and liabilities have each been classified into either 'non-current' or 

'current' items. Current assets are those which are expected to be 

converted into cash within twelve months of the reporting date. Non-

current assets are those which are used in the business over a number of 

years to generate sales revenues and profits. 

Non-current liabilities are those which will be settled more than twelve 

months from the reporting date. Current liabilities are those which will be 

settled within twelve months of the reporting date. 

The capital structure of a limited liability company will be explained in more 

detail elsewhere in this text. In the case of a sole trader, the items included 

under the 'Equity' section of the statement would be replaced by a simple 

capital account. 

 



the statement of profit or loss and other comprehensive income

 

This statement summarises the revenues earned and expenses incurred 



by the business throughout the reporting period. This used to be referred 

to as a 'profit and loss account.' A specimen statement of profit or loss and 

other comprehensive income, including hypothetical monetary amounts, is 

illustrated below. 




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