Page 231 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 231

Preparing basic financial statements




               EQUITY AND LIABILITIES

               Equity
               Share capital                                                           X

               Irredeemable preference share capital                                   X

               Share premium                                                           X

               Retained earnings                                                       X           X
                                                                                      ––




               Non-current liabilities

               Loan notes                                                              X
                                                                                      ––




               Current liabilities

               Trade and other payables                                                X
               Overdrafts                                                              X

               Tax payable                                                             X

                                                                                      ––          ––
               Total equity and liabilities                                                        X

                                                                                                  ––
































                                                                                                      225
   226   227   228   229   230   231   232   233   234   235   236