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Summary Financial Statements Study Notes - Accounting (Grade 12)

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Financial Statements Study Notes - Accounting (Grade 12) - Income Statement - Balance Sheet

Institution
Private
Course
Accounting








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Institution
Private
Course
Accounting
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Document information

Uploaded on
October 30, 2018
Number of pages
5
Written in
2017/2018
Type
Summary

Subjects

  • accounting
  • financial statements
  • income statement
  • balance sheet
  • ieb
  • grade 12

Content preview

FINANCIAL STATEMENTS
INCOME STATEMENT
TURNOVER
COST OF SALES ( )
GROSS PROFIT
INCOME EARNED FROM ____________
OTHER OPERATING INCOME
RENT INCOME
DISCOUNT RECEIVED
PROFIT ON SALE OF ASSET
BAD DEBTS RECOVERED
PROVISION FOR BAD DEBTS ADJUSTMENT ↓
TRADING STOCK SURPLUS
GROSS INCOME
OPERATING EXPENSES ( )
STATIONERY
TRADING STOCK DEFICIT
PROVISION FOR BAD DEBTS ADJUSTMENT ↑
LOSS ON SALE OF ASSET
DEPRECIAITON
AUDIT FEES
DIRECTORS FEES
OPERATING PROFIT
INTEREST INCOME
NET PROFIT BEFORE INTEREST EXPENSE
INTEREST ENPENSE ( )
NET PROFIT BEFORE TAX
INCOME TAX (NPBT x 28%)
NET PROFIT AFTER TAX ( )
EPS (NPAT ÷ no. of shares in issue)

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