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Self-test
(Text book contains questions A12.1 to A12.12)
Financial Accounting
Financial Accounting
Financial Accounting
Application
(Text book contains questions B12.1 to B12.5)
Group exercise
Financial Accounting
Problem solving and evaluation
(Text book contains question C12.1)
Statement of financial position (balance sheet) at 1 January Year 4
Total current assets
Total assets
Financial Accounting
Financial Accounting
Accounting equation spreadsheet Saltire Engineering Ltd
Assets Liabilities Ownership Interest
Plant and
machinery
Inventory
(stock)
Receivables
(debtors)
Cash Payables
(creditors)
Taxation Debentures Share
capital
Changes in
equity
Income
statement
Changes in equity
Financial Accounting
Purpose of the exercise
Information about the business
Assets
Financial Accounting
Financial Accounting
Accounting equation spreadsheet D. James Ltd
Assets Liabilities Ownership interest
Bank
and
cash
Buildings Plant and
machinery
Investment
in shares
Inventory
(stock)
Receivables
(debtors)
Payables
(creditors)
and accruals
Taxation Debentures Share
capital
Income
statement
Financial Accounting
Bank
and
cash
Buildings Plant and
machinery
Investment
in shares
Inventory
(stock)
Receivables
(debtors)
Payables
(creditors)
and accruals
Taxation Debentures Share
capital
Income
statement
Financial Accounting
Date Business transactions and events of Chris Brown Ltd.
(nature of the entity: clothing retailer)
Amount
Financial Accounting
Accounting equation spreadsheet: Chris Brown Ltd
Date Business transactions and
events (nature of the entity:
clothing retailer)
Cash at bank Trade
receivables
(debtors)
Inventory
(stock) of
goods
Non-
current
(fixed)
assets
Trade
payables
(creditors)
and
accruals
Long-
term
loans
Share
capital
Revenue
+
Expenses
Financial Accounting
Statement of changes in equity
Financial Accounting
Self-test: Supplement
Notes £000 £000
Financial Accounting
Financial Accounting
Col 1 Col 2 Col 3 Col 4 Col 5 Col 6 Col 7 Col 8 Col 9 Col 10 Col 11 Col 12
Raw totals Adjustments Adjusted totals Adjusted totals Income
statement (profit
and loss acct)
Statement of
financial position
(balance sheet)
Financial Accounting
Financial Accounting
Col 1 Col 2 Col 3 Col 3 Col5 Col 6 Col 7 Col 8 Col 9 Col 10 Col 11 Col 12
Raw totals Adjustments Adjusted totals Adjusted totals Income statement
(Profit and loss
acct)
Statement of
financial position
(balance sheet)
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
S12.4 Spreadsheet first section
Cheesecake Col 1 Col 2 Col 3 Col 4 Col 5 Col 6 Col 7 Col 8 Col 9 Col 10 Col 11 Col 12
Raw totals Adjustments
A
djusted totals Adjusted totals Income
statement (profit
and loss acct)
Statement of
financial position
(balance sheet)
Financial Accounting
Financial Accounting
Cheesecake Col 1 Col 2 Col 3 Col 4 Col 5 Col 6 Col 7 Col 8 Col 9 Col 10 Col 11 Col 12
Raw totals Adjustments Adjusted totals Adjusted totals Income statement
(profit and loss
acct)
Statement of
financial
position
(balance sheet)
Financial Accounting
Financial Accounting
Making use of the Report and Accounts of Craigielaw plc, answer the following questions.
(Page numbers refer to the Report and Accounts of Craigielaw.)
Year 7 Year 6
Self-test
Answers to questions A12.2 to A12.12 are in the text book
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
C12.2 Solution to Accounting Equation spreadsheet 1: accounting equation spreadsheet
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
C12.4
Financial Accounting
Statement of financial position (balance sheet) at 30 November Year 7
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
Financial Accounting
