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Part 2 The Financial Statements of Sole Traders Revision Notes


                   Video Tutorials
You Tube Channel Click Here

1. Vertical Income Statement - Syllabus aim is to prepare income statements and statements of financial position for trading.
Invaders Quiz - Click Here   Teacher Fling Quiz - Click Here
Notes - Click Here
2. Vertical Sole Trader Balance Sheet - Syllabus aim is to prepare a balance sheet of assets and liabilities on a specified date.
Teacher Fling Quiz - Click Here   Invaders Quiz - Click Here Web Quest
                        

Notes - Click Here
3. Adjustments to the Vertical Income Statement - Syllabus aim is to be able to construct a final income statement that include carriages and returns.
Notes - Click Here
4. The effects of Profit & Loss - Syllabus aim is to recognise that net profit (or loss) is the increase (or decrease) in the net assets during that period.
Notes - Click Here
5. The Final Capital Account - Syllabus aim is to be able to construct a final capital account from the income statement using the double entry system.
Notes - Click Here
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