Page 230 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 230

Chapter 17




               4.2  Statement of financial position

               ABC – Statement of financial position as at 31 December 20X4

                                                                                     $000        $000
               ASSETS

               Non-Current Assets

               Property, plant and equipment                                           X

               Investments                                                             X
               Intangible assets                                                       X           X

                                                                                      ––

               Current Assets

               Inventories                                                             X
               Trade receivables                                                       X

               Prepayments                                                             X

               Cash and cash equivalents                                               X           X
                                                                                      ––

                                                                                                  ––

               Total assets                                                                        X

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