2. Financial Accounting 1 Lecture – 44 Working Land= 0 Building= 15,818 - 10,775= 5,040 x 10% = 504 Plant & Mach.= 52,374 - 47,315= 5,059 x 15% = 759 2,262 x 15% = 339 Total= 1,098 Furniture= 2,698 - 2,474= 224 x 15% = 34 Owned Vehicles= (24,881 – 2,528) – (14,251 – 1,904) = 10,006 x 20%= 2,001 1,758 x 20%= 352 Total= 2,353 Leased Vehicles= 22,123 - 12,186 = 9,937 x 20% = 1,988

3. Financial Accounting 2 Lecture – 44 Working Distribution of Depreciation Cost of Goods Sold Building 504 Plant and Machinery1,098 1,602 Administrative Expenses Furniture 34 Owned Vehicles2,353 2,387 Selling Expenses Leased Vehicles1,988

4. Financial Accounting 3 Lecture – 44 Trial Balance NOTE: Slide 3 to 8 are the same as lecture 43

5. Financial Accounting 4 Lecture – 44

6. Financial Accounting 5 Lecture – 44

7. Financial Accounting 6 Lecture – 44

8. Financial Accounting 7 Lecture – 44

9. Financial Accounting 8 Lecture – 44

10. Financial Accounting 9 Lecture – 44 ZOOM1ZOOM1 ZOOM2ZOOM2 Profit and Loss Account

11. Financial Accounting 10 Lecture – 44 ZOOM1ZOOM1 ZOOM2ZOOM2 Balance Sheet

12. Financial Accounting 11 Lecture – 44

13. Financial Accounting 12 Lecture – 44 ZOOM1ZOOM1 ZOOM2ZOOM2 Cash Flow Statement

14. Financial Accounting 13 Lecture – 44

15. Financial Accounting 14 Lecture – 44 Note: Zoom in 2 parts Notes to the Accounts

16. Financial Accounting 15 Lecture – 44

17. Financial Accounting 16 Lecture – 44

18. Financial Accounting 17 Lecture – 44

19. Financial Accounting 18 Lecture – 44

20. Financial Accounting 19 Lecture – 44

21. Financial Accounting 20 Lecture – 44

22. Financial Accounting 21 Lecture – 44

23. Financial Accounting 22 Lecture – 44

24. Financial Accounting 23 Lecture – 44

25. Financial Accounting 24 Lecture – 44

26. Financial Accounting 25 Lecture – 44

27. Financial Accounting 26 Lecture – 44

28. Financial Accounting 27 Lecture – 44

29. Financial Accounting 28 Lecture – 44

30. Financial Accounting 29 Lecture – 44