2012年ACCA考试《F3财务会计》讲义辅导(2)
Session 2
☆Financial Statements include:
- a statement of financial position at the end of the period
- a statement of comprehensive income for the period
- a statement of changes in equity for the period
- statement of cash flows for the period
- notes, comprising a summary of accounting policies and other explanatory notes
The statement of financial position:
Statement of Financial Position: showing the financial position of a business at a point of time.
The Vertical format of the SFP: (Statement of Financial Position as at 31 December 2007)
●The top half of the balance sheet shows the assets of the business.
●The bottom half of the balance sheet shows the capital and liabilities of the business.
A Statement of financial position at the end of the period (Balance Sheet):
W Xang
Balance Sheet as at December 31 20X6
$$
Non – current assets
Motor Van 2,400
Current assets
Inventory2,390
Trade receivables1,840
Cash at bank1,704
Cash in hand56
5,990
Total assets 8,390
$$
Capital account
Balance at 1 January 20X64,200
Add net profit for year3,450
Increase in capital1,000
8,650
Less: Drawing for year(2,960)
5,690
Non – current liabilities 1,000
Current liabilities
Payable 1,700
Total 8,390
The horizontal format of the SFP: (Statement of Financial Position as at 31 December 2007)
●The left half of the balance sheet shows the assets of the business.
●The right half of the balance sheet shows the capital and liabilities of the business.
W Xang
Statement of Financial Position as at 31 December 20x6
$$ $$
Non-current assets Non-current liabilities 1,000
Motor van 2,400Trade payable 1,700
2,400Total liabilities 2,700
Capital account
Current assets Balance at 1 January 20X64,200
Inventory2,390 Add net profit for year3,450
Trade receivables1,680 Increase in capital1,000
Cash at bank1,704 8,650
Cash in hand56 Less: Drawing for year-2,960
Total current assets 5,990 5,690
Total assets 8,390Total capital and liabilities 8,390
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