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State the two formats of writing statement of financial position and describe them.

      

State the two formats of writing statement of financial position and describe them.

  

Answers


Wilfred
1. Horizontal format or the basic format

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2. Vertical format
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-Pay attention to the format. The non current assets are listed in order of permanence as shown i.e. from Land and Buildings to motor vehicles. The current assets are listed in order of liquidity i.e. which asset is far from being converted into cash. Example, stock is not yet sold, (i.e. not yet realised yet) then when it is sold we either get cash or a debtor (if sold on credit). When the debtor pays then the debtor may pay by cheque (cash has to be banked) or cash.

-The current liabilities are listed in order of payment i.e. which is due for payment first. Bank overdraft is payable on demand by the bank, then followed by creditors.

Note that in the vertical format, current liabilities are deducted from current assets to give net current assets. This is added to Non Current assets, which give us net assets.
Net assets should be the same as the total of Capital and Non Current Liabilities.
Wilfykil answered the question on February 28, 2019 at 06:01


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