final accounts preparation - osborne books · final accounts preparation photocopiable resources...
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Final AccountsPreparationphotocopiable resourcesThese pages may be photocopied for student use, but remain the copyright of the author. It isrecommended that they are enlarged to A4 size.
The forms and formats include:
■ ledger accounts page 1
■ statement of profit or loss (conventional format) page 2
■ statement of financial position (conventional format) page 3
Date Details Amount
£
Date Details Amount
£
Dr account Cr
Date Details Amount
£
Date Details Amount
£
Dr account Cr
Date Details Amount
£
Date Details Amount
£
Dr account Cr
Date Details Amount
£
Date Details Amount
£
Dr account Cr
1
2
STATEMENT OF PROFIT OR LOSSof .................................................................
for the year ended ......................................
£ £
Sales revenue
Cost of sales Gross profit Less expenses:
Total expenses
Profit/loss for the year
3
Cost Accumulated Carrying amount depreciation £ £ £
Non-current assets
Current assets
Current liabilities
Net current assets
Less Non-current liabilities
Net assets Financed by: Total £
STATEMENT OF FINANCIAL POSITIONof ...........................................................as at .......................................................
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