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  • Proforma Booklet FR Aatfr

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    Touseef Ahmad
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    PRO FORMA INCOME STATEMENT Revenue Cost of sales Gross profit Distribution costs Administrative expenses other expenses other operating income Interest receivable Finance costs profit / loss before tax Taxation profit for the year FR / AAT FR Pro forma booklet page 2 of 5 PRO FORMA BALANCE SHEET ASSETS Non-current assets property, plant and equipment goodwill other intangible assets investments current assets inventories trade receivos investments other current assets cash at bank and in hand Total assets EQUITY and LIAB

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    Proforma Booklet Fr Aatfr

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    PRO FORMA INCOME STATEMENT Revenue Cost of sales Gross profit Distribution costs Administrative expenses other expenses other operating income Interest receivable Finance costs profit / loss before tax Taxation profit for the year FR / AAT FR Pro forma booklet page 2 of 5 PRO FORMA BALANCE SHEET ASSETS Non-current assets property, plant and equipment goodwill other intangible assets investments current assets inventories trade receivos investments other current assets cash at bank and in hand Total assets EQUITY and LIAB

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    11 views5 pages

    Proforma Booklet FR Aatfr

    Uploaded by

    Touseef Ahmad
    PRO FORMA INCOME STATEMENT Revenue Cost of sales Gross profit Distribution costs Administrative expenses other expenses other operating income Interest receivable Finance costs profit / loss before tax Taxation profit for the year FR / AAT FR Pro forma booklet page 2 of 5 PRO FORMA BALANCE SHEET ASSETS Non-current assets property, plant and equipment goodwill other intangible assets investments current assets inventories trade receivos investments other current assets cash at bank and in hand Total assets EQUITY and LIAB

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 5

    PRO FORMA BOOKLET

    FINANCIAL REPORTING

    AAT FAST-TRACK
    FINANCIAL REPORTING

    (Copyright)
    PRO FORMA INCOME STATEMENT

    Revenue

    Cost of sales

    Gross profit

    Distribution costs

    Administrative expenses

    Other expenses

    Other operating income

    Interest receivable

    Finance costs

    Profit/loss before tax

    Taxation

    Profit for the year

    FR/AAT FR Pro forma booklet Page 2 of 5


    PRO FORMA BALANCE SHEET

    ASSETS

    Non-current assets

    property, plant and equipment

    goodwill

    other intangible assets

    investments

    Current assets

    inventories

    trade receivables

    investments

    other current assets

    cash at bank and in hand

    Total assets

    EQUITY AND LIABILITIES

    Share capital

    Share premium account

    Revaluation reserve

    Other reserves

    Retained earnings

    Non-current liabilities
    Long-term borrowings
    Deferred tax

    Current liabilities
    Trade and other payables
    Current tax payable
    Bank loans and overdrafts

    FR/AAT FR Pro forma booklet Page 3 of 5


    PRO FORMA CASH FLOW STATEMENT

    Cash flows from operating activities

    Cash flows from investing activities

    Cash flows from financing activities

    Net increase/decrease in cash and cash equivalents

    Cash and cash equivalents at beginning of period

    Cash and cash equivalents at end of period

    FR/AAT FR Pro forma booklet Page 4 of 5


    PRO FORMA STATEMENT OF CHANGES IN EQUITY

    Share Share Revaluation Retained Total


    capital premium reserve earnings

    Balance at beginning of period

    Changes in accounting policy

    Restated balance

    Gains/losses on revaluation

    Profit for period

    Total recognised income and


    expenses for the period

    Dividends paid

    Issue of share capital

    Balance at end of period

    FR/AAT FR Pro forma booklet Page 5 of 5

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