Vertical Balance Sheet Format
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Business Entreprise Finance La finance balance équilibre sheet drap assets les atouts birthday anniversaire Capital Capitale Current Actuel Balance Sheet Format Format du bilan Simple Balance Sheet Formats Formats simples de bilan
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Step 2 - A Vertical Balance Sheet (FA + CA – CL – NCL = Capital) B Swift Balance Sheet as at 31 December Non-Current or Fixed Assets Historic Cost Land Buildings 100,000 Fixtures Fittings 50,000 Machinery 80,000 Company Vehicles 40,000 Current Assets Stock Debtors Bank Cash Depreciation Net Book Value 20,000 10,000 30,000 100,000 30,000 70,000 10,000 210,000 3,000 10,000 15,000 2,000 30,000 Less Current Liabilities Creditors Short-term Loan 8,000 4,000 12,000 Working Capital 18,000 228,000 www.igcseaccounts.com Less Non-Current Liabilities Long-Term Loan (Mortgage) Financed by Opening Capital Add Net Profit 112,000 116,000 103,000 13,336 116,336 336 116,000 Less Drawings www.igcseaccounts.com.
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