Format of Final Accounts ACC 415 UITM
Format of Final Accounts ACC 415 UITM
Format of Final Accounts ACC 415 UITM
Name of Business
Statement of Profit or Loss for the year ended …………………………………………( eg 31 December 2015)
RM RM RM
Sales XX
Less: Sales returns/Return inwards (XX)
Sales discount/Discount allowed (XX)
Net Sales XXX
Add: Revenues
Discount received XX
Rent received XX
Commission received XX
Interest received XX
XXX
Less: Expenses
Salary and wages XX
Insurance XX
Rent expenses XX
Discount allowed XX
Interest expenses XX
Carriage outwards XX
(XXX)
Net Profit or (Loss) XXX
1
Name of Business
Statement of Financial Position as at ……………………………………….. (eg 31 December 2015)
RM RM RM
Non-Current Assets Cost Accumulated Carrying
depreciation value
Land and Building XX (XX) XX
Motor Vehicles XX (XX) XX
Office Equipment XX (XX) XX
Machinery XX (XX) XX
Fixtures and Fittings XX (XX) XX
XXX
Intangible Assets
Goodwill XX
Patent XX
Trademark XX
Franchise XX
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