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GENERAL LEDGER - SFP

PARTICULARS [INSERT / MODIFY AN ACCOUNT IF NECESSARY]


CASH AND CASH EQUIVALENTS
NOTES RECEIVABLE
ACCOUNTS RECEIVABLE
ALLOWANCE FOR DOUBFUL ACCOUNTS
PREPAID EXPENSES:
INSURANCE
RENT
ADVERTISING
OFFICE SUPPPLIES
INVENTORIES:
RAW MATERIALS
WORK-IN-PROCESS
FINISHED GOODS
FACTORY SUPPLIES
SHORT-TERM INVESTMENTS
DERIVATIVE FINANCIAL ASSETS
CURRENT TAX ASSETS
DEFERRED TAX ASSETS
BIOLOGICAL ASSETS
LONG-TERM INVESTMENTS
INTANGIBLE ASSETS
INVESTMENT PROPERTY
PROPERTY, PLANT AND EQUIPMENT
ACCUMULATED DEPRECIATION
ACCUMULATED IMPAIRMENT LOSSES
NOTES PAYABLE
DISCOUNT ON NOTES PAYABLE
ACCOUNTS PAYABLE
TRADE AND OTHER PAYABLES
CURRENT TAX LIABILITIES
PROVISIONS
LOANS PAYABLE
DEFERRED TAX LIABILITIES
DERIVATIVE FINANCIAL LIABILITIES
BONDS PAYABLE
PREMIUM ON BONDS PAYABLE
DISCOUNT ON BONDS PAYABLE
OWNER'S CAPITAL (SOLE PROPRIETORSHIP)
OWNER'S DRAWING (SOLE PROPRIETORSHIP)
PARTNER'S CAPITAL
PARTNER'S DRAWING
ORDINARY SHARE CAPITAL (INDICATE PAR VALUE, IF ANY; # OF SHARES AUTHORIZED, ISSUED AND
SHARE PREMIUM - ORDINARY SHARE
PREFERENCE SHARE CAPITAL
SHARE PREMIUM - PREFERENCE SHARE
RETAINED EARNINGS
DIVIDENDS (CASH, SHARE, PROPERTY, ETC.)
REVALUATION SURPLUS
TREASURY SHARES
FIELD TOTALS
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TYPE OF BU
TYPE OF

STATEMENT OF FINANCIAL POSITION [SFP] CH

PARTICULARS [INSERT / MODIFY AN ACCOUNT IF NECESSARY]


CASH AND CASH EQUIVALENTS
NOTES RECEIVABLE
ACCOUNTS RECEIVABLE
ALLOWANCE FOR DOUBFUL ACCOUNTS
PREPAID EXPENSES:
INSURANCE

RENT

ADVERTISING

OFFICE SUPPPLIES

INVENTORIES:
RAW MATERIALS

WORK-IN-PROCESS

FINISHED GOODS

FACTORY SUPPLIES

SHORT-TERM INVESTMENTS
DERIVATIVE FINANCIAL ASSETS
CURRENT TAX ASSETS
DEFERRED TAX ASSETS
BIOLOGICAL ASSETS
LONG-TERM INVESTMENTS
INTANGIBLE ASSETS
INVESTMENT PROPERTY
PROPERTY, PLANT AND EQUIPMENT
ACCUMULATED DEPRECIATION
ACCUMULATED IMPAIRMENT LOSSES
NOTES PAYABLE
DISCOUNT ON NOTES PAYABLE
ACCOUNTS PAYABLE
TRADE AND OTHER PAYABLES
CURRENT TAX LIABILITIES
PROVISIONS
LOANS PAYABLE
DEFERRED TAX LIABILITIES
DERIVATIVE FINANCIAL LIABILITIES
BONDS PAYABLE
PREMIUM ON BONDS PAYABLE
DISCOUNT ON BONDS PAYABLE
OWNER'S CAPITAL (SOLE PROPRIETORSHIP)
OWNER'S DRAWING (SOLE PROPRIETORSHIP)
PARTNER'S CAPITAL
PARTNER'S DRAWING
ORDINARY SHARE CAPITAL (INDICATE PAR VALUE, IF ANY; # OF SHARES AUTHORIZED, ISSU
SHARE PREMIUM - ORDINARY SHARE
PREFERENCE SHARE CAPITAL
SHARE PREMIUM - PREFERENCE SHARE
RETAINED EARNINGS
DIVIDENDS (CASH, SHARE, PROPERTY, ETC.)
REVALUATION SURPLUS
TREASURY SHARES

STATEMENT OF FINANCIAL POSITION [SFP] CH

PARTICULARS [INSERT / MODIFY AN ACCOUNT IF NECESSARY]


CAPITAL, BEGINNING:
OWNER'S CAPITAL (SOLE PROPRIETORSHIP)
PARTNER'S CAPITAL
ORDINARY SHARE CAPITAL (INDICATE PAR VALUE, IF ANY; # OF SHARES AUTHORIZED, ISSUED AND
SHARE PREMIUM - ORDINARY SHARE
PREFERENCE SHARE CAPITAL
SHARE PREMIUM - PREFERENCE SHARE
RETAINED EARNINGS (NET OF PRIOR PERIOD ADJUSTMENTS, IF ANY)
ADD:
ADDITIONAL INVESTMENTS - SOLE PROPRIETOR / PARTNERS
PROFIT (IF ANY)
REVALUATION SURPLUS
TOTALS
LESS:
OWNER'S DRAWING (SOLE PROPRIETORSHIP)
PARTNER'S DRAWING
DIVIDENDS (CASH, SHARE, PROPERTY, ETC.)
TREASURY SHARES
CAPITAL, ENDING
VALUES FROM THE GENERAL
LEDGER TO BE FORWARDED INTO
THE SFP WORKING PAPER

ACCOUNT CODE
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FIELD
TOTALS

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PRECISION TESTS: ASSETS = LIABILITIES + CAPITAL o

(Sole Proprietorship, Partnership, Corporation) ASSETS

LIABILITIES
(Service, Merchandising, Manufacturing)
CAPITAL

FIELD TOTAL
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ASSETS
CONTRA-ASSETS
CURRENT ASSETS NON-CURRENT ASSETS
S = LIABILITIES + CAPITAL or ASSETS - LIABILITIES = CAPITAL

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FIELD TOTALS
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LIABILITIES
CURRENT LIABILITY NON-CURRENT LIABILITY
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CAPITAL
STATEMENT OF PROFIT or LOSS AND OTHER COMPREHENSIVE INCOME CHART OF AC

PARTICULARS [INSERT / MODIFY AN ACCOUNT IF NECESSARY]


REVENUES - SALES OF SERVICES
REVENUES - SALES OF PRODUCTS
COST OF SALES
COST OF SERVICES
GROSS PROFIT FROM SERVICES
GROSS PROFIT FROM SALES
OTHER INCOME
DISTRIBUTION COSTS
ADMINISTRATIVE EXPENSES
OTHER EXPENSES
PROFIT FROM OPERATIONS
FINANCE COSTS
SHARE OF PROFIT IN ASSOCIATES
PROFIT BEFORE INCOME TAX
INCOME TAX EXPENSE
PROFIT FROM CONTINUING OPERATIONS
PROFIT (LOSS) FROM DISCONTINUED OPERATIONS
PROFIT (LOSS)

OTHER COMPREHENSIVE INCOME:

ACTUARIAL GAINS (LOSSES) ON DEFINED BENEFIT PENSION PLAN


GAINS ON PROPERTY REVALUATION
CASH FLOW HEDGES
EXCHANGE DIFFERENCES ON TRANSLATING FOREIGN OPERATIONS
APPLICABLE INCOME TAX - OTHER COMPREHENSIVE INCOME
TOTAL OTHER COMPREHENSIVE INCOME FOR THE PERIOD
TOTAL COMPREHENSIVE INCOME FOR THE PERIOD
ENCODE INCOME TAX RATE HERE
FIELD TOTALS

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