Scribd
Upload
55 views2 pages

Financial Statements Analysis 20X1-20X2

The document includes financial statements for the years ended September 30, 20X1 and 20X2, detailing expenses, comprehensive income, and equity changes. It presents the Statement of Profit or Loss (SOPL) and Other Comprehensive Income (OCI) for the year ending September 30, 2007, showing a profit after tax of RM 55,100 and total comprehensive income of RM 52,100. Additionally, it provides the Statement of Financial Position (SOFP) outlining assets, liabilities, and equity, totaling RM 328,000.

Uploaded by

seong040616
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
55 views2 pages

Financial Statements Analysis 20X1-20X2

The document includes financial statements for the years ended September 30, 20X1 and 20X2, detailing expenses, comprehensive income, and equity changes. It presents the Statement of Profit or Loss (SOPL) and Other Comprehensive Income (OCI) for the year ending September 30, 2007, showing a profit after tax of RM 55,100 and total comprehensive income of RM 52,100. Additionally, it provides the Statement of Financial Position (SOFP) outlining assets, liabilities, and equity, totaling RM 328,000.

Uploaded by

seong040616
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Pg 95 Question 2

Sopl for the year ended 30 Sep 20X1 20X2


Expenses
-amortisation
- revaluation loss

OCI - revaluation gain/(loss)

SOFP as at 30 Sep 20X1 20X2

Equity :RS

Working for RS:


Balance at 1 Oct 20X0
Revaluation gain

Transfer to retained earnings


revaluation loss

Pg 96 Question 3
Statement of SOPL & OCI as at 30 September 2007 RM
sales 180400 180400
-) cost of sal 89200+3000+12000-24000+1500 -81700
gross profit 98700
+) other inc 2200 2200
-) Distributio 11000+1000 -12000
-) administra12500+1000 -13500
-) finance co 800+800 -1,600
profit before tax 73800
-) income ta 18700 -18700
profir after tax 55100

+) other comprehensive income


gain on reval -3,000 -3,000
total comprehensive income 52,100

Statement of OSC SP RE RS
$'000 $'000 $'000 $'000
opening bala 60,000 0 25,500 14,000
changes in euqity
rights issue 15,000 9,000
total comprehensive income 55,100 -3,000
closing balan 75,000 9,000 80,600 11,000

Statement of SOFP
Non-current a130,000-5,000-3,000 122,000
Land and Buil128,000-32,000-12,000+24,000-15,000 106,500
Plant 26,500 26,500
Investments in euqity instruments

Current asset
closing inven 37900 37900
trade receiva 35100 35100
total asset 328,000

Equity
ordinary shares 75,000
share premium 9,000
retained eatnings 80600
revaluation surplus 11,000

Non-current liability
2% loan notes 80,000

current liability
interest payable 800
trade payable 46300
tax payable 18,700
bank overdraft 6,600
total equity and liability 328,000

You might also like