Page 332 - FR Integrated Workbook 2018-19
P. 332

Chapter 24









                   Example 1 cont.



                   Equity

                   Share capital                                                               15,000
                   Share premium                                                                2,000

                   Retained earnings                                                           12,489
                   Revaluation surplus                                                         10,000
                                                                                              ––––––
                                                                                               39,489

                   Non-current liabilities
                   6% Loan                                                                     10,000





                   Current liabilities
                   Payables                                                       8,675

                   Taxation                                                       2,290
                   Bank                                                             750

                                                                                ––––––
                                                                                               11,715
                                                                                              ––––––
                                                                                               61,204

                                                                                              ––––––

























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