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Chapter 8 – Balance Sheets

Chapter 8 – Balance Sheets. Bölüm 8 - (Bîlanço). Drawing up a balance sheet (Bilanço’nun hazırlanışı). Let’s look again at the post income statement trial balance of B Swift(from Exhibit 7.3). Draw up the balance sheet for B Swift. Non-current assets (Sabit Varlıklar). Examples include:

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Chapter 8 – Balance Sheets

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  1. Chapter 8 – Balance Sheets Bölüm 8 - (Bîlanço)

  2. Drawing up a balance sheet (Bilanço’nun hazırlanışı) Let’s look again at the post income statement trial balance of B Swift(from Exhibit 7.3)

  3. Draw up the balance sheet for B Swift

  4. Non-current assets (Sabit Varlıklar) Examples include: Land and buildings Fixtures and fittings Machinery Motor vehicle. Etc.

  5. Current assets (Dönen varlıklar) Include: Inventory Amounts receivable Cash at bank Cash in hand.

  6. Liabilities (Borçlar) Current liabilities(Kısa vadeli borçlar) Example includes: 1. Bank Overdrafts 2. Accounts Payable Non-current liabilities(Uzun vadeli borçlar) Example includes: 1. Bank loans 2. Loans from other businesses.

  7. A properly drawn up balance sheet(uygun-doğru şekilde bilanço hazırlamak) A properly drawn up balance sheet should have five categories of entries(uygun-doğru bilanço’nun hazırlanması için beş kategoriden oluşan girişler gereklidir): Non-current assets Current assets Current liabilities Non-current liabilities Capital.

  8. A properly drawn up balance sheet

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