U1 Booklet 2 Activities Solutions (PLCS).xlsx - 1.62 pupil

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East Traders PLC Unnamed: 1 Unnamed: 2 Unnamed: 3 Unnamed: 4 Unnamed: 5
Income Statement and Appropriation Account for the year ended 31 December Year 8
£OOO £OOO £OOO
Sales Revenue
Less Sales Returns
Net Sales Revenue
Less Cost of Sales
Opening Inventory
Add Purchases
Less Purchases Returns
Add Carriage In
Add Warehouse Expenses
Add Warehouse Wages
Less Closing Inventory
COST OF SALES
Gross Profit
Less Expenses
Office and Selling Wages
Advertising
General Expenses
Vehicle Licences
Insurance
Bad Debts
Debenture Interest
Depreciation - Vehicles
Depreciation - Office Equipment
Add Other Income
Commission Received
Decrease in BDP
Profit for the Year (before Corporation Tax)
Less Corporation Tax (25%)
Profit for the Year (after Corporation Tax)
Add Unappropriated Profit
Less
Interim Ordinary Dividend
Final Ordinary Dividend (160x0.05)
Goodwill Write Off
Transfer to General Reserve
Unappropriated Profit