Professional Documents
Culture Documents
NOTES
NOTE 1: Cash and Cash Equivalents
Cash
Total Cash and Cash Equivalents
NOTE 3: Inventories
Finished Goods
Goods in Process
Factory Supplies
Raw Materials
Total Inventories
NOTE 5: Property, Plan and Equipment
Land
Machinery
Building
Tools
Accum Dep'n:
Building
Machinery
420,000
420,000
400,000
600,000
50,000
200,000
1,250,000
1,500,000
2,000,000
4,000,000
40,000
7,540,000
-1,600,000
-1,300,000
4,640,000
100,000
200,000
300,000
500,000
500,000
Sample Company
ement of Financial Position
s of December 31, 2014
ASSETS
NOTES
1
2
3
4
ACCTS
1
1
5
4
1
420,000
250,000
620,000
1,250,000
20,000
2,560,000
5
6
7
6
2
2
4,640,000
2,000,000
300,000
6,940,000
9,500,000
6
1
620,000
500,000
1,120,000
2,000,000
3,120,000
1
1
1
5,000,000
500,000
880,000
6,380,000
9,500,000
NOTES
NOTE 2: Trade and Other Receivables
Claim Receivable
Notes Receivable
Accounts Receivable
Allow. For Doubtful Accounts
20,000
150,000
500,000
-50,000
620,000
20,000
20,000
500,000
1,500,000
2,000,000
300,000
100,000
20,000
30,000
10,000
60,000
100,000
620,000
32 accts
Exemplar Company
Statement of Financial Po
As of December 31, 20
ASSETS
ASSETS
Current Assets:
Cash and Cash Equivalents
Investments
Trade and Other Receivables
Inventories
Prepaid Expenses
TOTAL CURRENT ASSETS
Non-Current Assets:
Property, Plan and Equipment
Long-term Investments
Intangble Assets
Other Non-Cash Assets
TOTAL NON-CURRENT ASSETS
TOTAL ASSETS
Exemplar Company
ement of Financial Position
of December 31, 2014
ASSETS
NOTES
1
2
3
4
5
ACCTS
1
3
3
1
1
500,000
780,000
640,000
1,300,000
70,000
3,290,000
6
7
8
9
5
3
2
2
5,300,000
810,000
3,350,000
150,000
9,610,000
12,900,000
10
1,000,000
1,000,000
1
1
1,000,000
5,000,000
6,000,000
7,000,000
11
12
2
2
1
7,000,000
700,000
-1,800,000
5,900,000
12,900,000
35 accounts
NOTES
NOTE 1: Cash and Cash Equivalents
Cash
Total Cash and Cash Equivalents
NOTE 4: Inventories
Inventories
Total Inventories
110,000
NOTE 6: Property, Plan and Equipment
Land
Equipment
Building
Accum Dep'n:
Building
Equipment
NOTES
500,000
500,000
1,300,000
1,300,000
1,500,000
1,000,000
5,000,000
7,500,000
-2,000,000
-200,000
5,300,000
100,000
3,250,000
3,350,000
2,000,000
5,000,000
7,000,000
500,000
200,000
700,000
NOTE 2: Investments
Land held for speculation
Trading Securities
500,000
280,000
780,000
400,000
-20,000
10,000
250,000
640,000
70,000
70,000
400,000
60,000
350,000
810,000
50,000
100,000
150,000
400,000
300,000
10,000
30,000
120,000
100,000
40,000
1,000,000
ACCOUNTS:27
Relax Company
Statement of Financial Position
As of December 31, 2014
ASSETS
ASSETS
Current Assets:
Cash and Cash Equivalents
Trade and Other Receivables
Inventories
Prepaid Expenses
TOTAL CURRENT ASSETS
Non-Current Assets:
Property, Plan and Equipment
Investment in associate
Intangible Assets
TOTAL NON-CURRENT ASSETS
TOTAL ASSETS
NOTES
elax Company
nt of Financial Position
December 31, 2014
ASSETS
NOTES
1
2
ACCTS
1
2
1
1
400,000
750,000
1,000,000
100,000
2,250,000
3
4
7
1
2
5,600,000
1,300,000
350,000
7,250,000
9,500,000
HAREHOLDER'S EQUITY
5
1
1,350,000
400,000
1,750,000
ng portion
1
1,600,000
500,000
2,100,000
3,850,000
1
3
1
3,000,000
1,400,000
1,250,000
5,650,000
9,500,000
NOTE 6 Reserves
Share Premium
Retained Earning app
Retained Earning app
NOTES
400,000
400,000
800,000
50,000
750,000
quipment
otal Property, Plan, and Equip
quipment
arrying Amount
ntangible Assets
rademark
ecret processes and formulas
hare Premium
etained Earning approp-PE
etained Earning approp-Cont
500,000
5,000,000
3,000,000
400,000
8,900,000
2,000,000
1,200,000
100,000
5,600,000
150,000
200,000
350,000
350,000
750,000
50,000
60,000
140,000
1,350,000
300,000
1,000,000
100,000
1,400,000