financial statements layout

statement of financial position NC assets

intangible assets

property, plant and equipmnent

SOFP total assets

inventories

trade receivables

prepayments

cash

SOFP NC liabilities

long term borrowing

SOFP current liabilities

trade Payables

accruals

short term borrowing

P&L statement

revenue

COS

GP

operating expenses ]OP

finance cost

profit before tax

tax expense

cash flow - operations

cash flows from investing activities

purchase of non-current assets

proceeds from sale of non current assets ash flow- investing c

cash flow- investing activities

proceeds from issue of shares

proceeds from issuing new debt

repayment of borrowing

payment of dividends

cash flow financing activities

as above

net increase/decrease cash

cash and cash equivalent at beginning of period

cash and cash equivalent at end of the period

operating CF calculation

profit before tax

adjustments for non-cash items

depreciation

interest expense

profit.loss on sale of NC assets

adjustments for changes in working capital

increase.decrease in inventories, trade receivables, prepayment, trade payables and accruals

cash generated from operations

interest paid

tax paid

trial balance- assets

intangible/tangible assets

cash

trade receivables (debtors)

prepayments

inventory

trial balance

trade payables

accruals

overdraft

loan

trial balance - equity

share capital

share premium

retained earnings

trial balance- expense

cost of sales

operating expenses

loss on disposal

interest expense

tax expensei

trial balance- income

revenue

profit on disposal