13 FINAL ACCOUNTS (b)
Intangible Fixed Assets Patents (W4)
Tangible Fixed Assets Buildings
Delivery Vans (W7)
Financial Fixed Assets 6% Investments
Current Assets Stock (W3)
Debtors (W10)
less Provision for Bad Debts Investment Interest due (W8) Advertising Prepaid (W6)
Mortgage Interest (W9) PAYE & PRSI (W12) VAT
Bank Overdraft (W13)
60,250 (1,500)
Creditors: Amounts falling due within 1 year: Creditors: (W11)
[2] [3]
70,000 58,750
[2] [2]
2,250 2,175
[4] [2]
[3] [2]
86,800 12,000 3,200 2,000
[3] 1,600 (105,600)
Financed By Creditors: Amounts falling due after more than 1 year [1] 6% Fixed Mortgage
Capital & Reserves Capital
add Revaluation Reserve (W14) add Net Profit
less Drawings (W15) 13 W13
Debtor Balance
Bank 500 Balance
1,600 2,100
W14
Revaluation Reserve Account Buildings
2,100 2,100
[1] [3]
495,000 328,000
[3]
137,990 960,990 (33,440)
W15 Balance Drawings
927,550 1,127,550
Drawings 32,000
1,440 33,440
27,575 1,127,550 [2] 200,000 133,175
[1] [2]
790,000 147,000 937,000
[3]
28,825 28,825
0 790,000 118,175 908,175
[2]
Balance Sheet as at 31/12/2012 Cost Accumulated Depreciation
Net Total [4] 41,800
908,175
150,000 1,099,975
190,000
Depreciation 138,000 328,000
Buildings Increase in Revaluation €790,000 – €600,000 = €190,000
Accumulated Depreciation 01/01 €600,000 – €480,000 = €120,000 Depreciation
18,000 P & L
________ 138,000
190
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