final accounts preparation - osborne books · final accounts preparation photocopiable resources...

4
Final Accounts Preparation photocopiable resources These pages may be photocopied for student use, but remain the copyright of the author. It is recommended 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

Upload: others

Post on 13-Oct-2020

18 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Final Accounts Preparation - Osborne Books · Final Accounts Preparation photocopiable resources These pages may be photocopied for student use, but remain the copyright of the author

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

Page 2: Final Accounts Preparation - Osborne Books · Final Accounts Preparation photocopiable resources These pages may be photocopied for student use, but remain the copyright of the author

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

Page 3: Final Accounts Preparation - Osborne Books · Final Accounts Preparation photocopiable resources These pages may be photocopied for student use, but remain the copyright of the author

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

Page 4: Final Accounts Preparation - Osborne Books · Final Accounts Preparation photocopiable resources These pages may be photocopied for student use, but remain the copyright of the author

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 .......................................................