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STATEMENT OF FINANCIAL POSITION AS AT <DATE>

NON CURRENT ASSETS COST (RM) ACCUMULATED CARRYING


DEPRECIATION (RM) VALUE (RM)
LAND & BUILDING XXX (XXX) XXX
EQUIPMENT XXX (XXX) XXX
MOTOR VEHICLES XXX (XXX) XXX
XXX

CURRENT ASSETS
SHORT TERM INVESTMENTS XXX
INVENTORIES XXX
ACCOUNT RECEIVABLES XXX
PREPAID EXPENSES XXX
ACCRUED INCOME XXX
BANK XXX
CASH XXX XXX
XXX
FINANCED BY:
OWNER'S EQUITY
OPENING CAPITAL XXX
ADD: NET PROFIT XXX
LESS: DRAWING (XXX)
CLOSING CAPITAL XXX

NON-CURRENT LIABILITIES
LONG TERM LOAN XXX
HIRE PURCHASE XXX XXX
CURRENT LIABILITIES
ACCOUNT PAYABLE XXX
ACCRUED EXPENSES XXX
UNEARNED REVENUE XXX XXX
XXX

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