Slide 8 1 Chapter 8 Balance Sheets Blm

Slide 8. 1 Chapter 8 – Balance Sheets Bölüm 8 - (Bîlanço) Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 2 Drawing up a balance sheet (Bilanço’nun hazırlanışı) Let’s look again at the post income statement trial balance of B Swift(from Exhibit 7. 3) Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 3 Draw up the balance sheet for B Swift Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 4 Non-current assets (Sabit Varlıklar) • Examples include: • • Land buildings Fixtures and fittings Machinery Motor vehicle. Etc. Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 5 Current assets (Dönen varlıklar) • Include: 1. Inventory 2. Amounts receivable 3. Cash at bank 4. Cash in hand. Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 6 Liabilities (Borçlar) • Current liabilities (Kısa vadeli borçlar) • Example includes: 1. Bank Overdrafts 2. Accounts Payable • Non-current liabilities (Uzun vadeli borçlar) • Example includes: 1. Bank loans 2. Loans from other businesses. Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 7 A properly drawn up balance sheet (uygun-doğru şekilde bilanço hazırlamak) A properly drawn up balance sheet should have five categories of entries(uygun-doğru bilanço’nun hazırlanması için beş kategoriden oluşan girişler gereklidir): • • • Non-current assets Current liabilities Non-current liabilities Capital. Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 8 Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008

Slide 8. 9 A properly drawn up balance sheet Wood and Sangster, Frank Wood's Business Accounting Volume 1 Power Points on the Web , 11 th Edition © Pearson Education Limited 2008