Page 135 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Introduction to Single Entity Accounts including Statement of
Cashflows

EQUITY AND LIABILITIES
Equity
Share capital X
Share premium X
Revaluation reserve X
Retained earnings X X
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Non-current liabilities
Long-term borrowings X
Long-term provisions X X
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Current liabilities
Trade and other payables X
Short-term borrowings X
Current tax payable X
Short-term provisions X X
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Total equity and liabilities X
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