Sheet1

> G      BCDEF                                                                                       

=P7?8X@"1 Arial1Calibri1Calibri1Calibri1 Arial1 Arial1 Arial1  Arial1  Arial1
Calibri1Arial1 Arial1 Arial17Arial1Arial1 5Arial1 Arial17Arial1Arial1? Arial1? Arial17 Aria



"@ @ + &"
 @ @
+

 !

!

+
 !
 @ @ + @ @ + 


!+
!+


!+
!





!+
!


 ' 
 ( 

 !
 "
 ) 
 !
 
 "

 "
 
 
 * 

 !
 !
 !



  @
 ("
 (!
  a@
 '

"
 8+
 8!
 +@ @ + @ @ +@ @ &
 -
 (
 -

"@@
" @
@ @ +
@ @ +
@@ +
@ +
 @ + "
 "
 "
 ||A}A}
;_ * "0"ef-"??_ ;_}A}
;_ * "0"ef-"??_ ;_}A}
;_ * "0"ef-"??_ ;_}A}
;_ * "0"ef-"??_ ;_}A}
;_ * "0"ef-"??_ ;_}A}
;_ * "0"ef-"??_ ;_}A}
;_ * "0"L-"??_ ;_}A}
;_ * "0"L-"??_ ;_}A}
;_ * "0"L-"??_ ;_}A}
;_ * "0"L-"??_ ;_}A}
;_ * "0"L-"??_ ;_}A}
;_ * "0"L-"??_ ;_}A}
;_ * "0"23-"??_ ;_}A}
;_ * "0"23-"??_ ;_}A}
;_ * "0"23-"??_ ;_}A}
;_ * "0"23-"??_ ;_}A}
;_ * "0"23-"??_ ;_}A}!
;_ * "0"23-"??_ ;_}A}"
;_ * "0"-"??_ ;_}A}#
;_ * "0"-"??_ ;_}A}$
;_ * "0"-"??_ ;_}A}%
Page 1

Sheet1
;_ * "0"-"??_ ;_}A}&
;_ * "0"-"??_ ;_}A}'
;_ * "0"-"??_ ;_}A}(
;_ * "0"  -"??_ ;_}})
} ;_ * "0" -"??_ ;_ 
 }}*
;_ * "0" -"??_ ;_??? 
??? }-}/
 ;_ * "0"}A}0
a ;_ * "0" -"??_ ;_}A}1
;_ * "0"-"??_ ;_}A}2
;_ * "0" ?-"??_ ;_}A}3
;_ * "0"23-"??_ ;_}-}4
;_ * "0"}(}5

 
??? 

 
??? 

;_ * "0"}}6
;_ * "0"  q -"??_ ;_
}A}7
} ;_ * "0" 
-"??_ ;_}A}8
e ;_ * "0"  -"??_ ;_}x}9   ;_ * "0"   -"?  
}}:
;_ * "0"  -"?1 1
1
1}-}<
;_ * "0"}U}=
;_ * "0"-"? }-}>
 ;_ * "0"}(}B

;_ * "0"}(}J
   ;_ * "0"}(}K
;_ * "0"}(}L   ;_ * "0"}x}M   ;_ * "0"


 -"?


 


 



 }(}S   ;_ * "0"}(}T   ;_ * "0"}d}W   ;_ * "0"


 -"?


 



  }x}X   ;_ * "0"


 -"?


 


 



 }x}Z   ;_ * "0"


 -"?


 


 



 }x}^   ;_ * "0"


 -"?


 


 



 }(}a

;_ * "0"}(}b
;_ * "0"}(}f

;_ * "0"}(}n
f ;_ * "0"}(}t

;_ * "0"}(}v
;_ * "0"}(}w
;_ * "0"}(}x

;_ * "0"}(}y
333 ;_ * "0"}(}z
333 ;_ * "0"}(}{
;_ * "0"}(}
;_ * "0"}(}

;_ * "0"}(}

;_ * "0"}(}
;_ * "0"}(}
Page 2

Sheet1

;_ * "0"}(}
;_ * "0"}(}

;_ * "0"}(}
;_ * "0"}P}
;_ * "0"4-"?4 }<}
;_ * "0"4-"?}(}

;_ * "0"}P}
;_ * "0"4-"?4 }(}
;_ * "0"}(}

;_ * "0"}(}
;_ * "0"}}

;_ * "0"   -"?  
}(}
;_ * "0"}(}

;_ * "0"}(}
;_ * "0"}(}

;_ * "0"}(}

;_ * "0"}(}
;_ * "0"}(}
;_ * "0"}(}
;_ * "0"}P}
;_ * "0"4-"?4 }(}
f ;_ * "0"}(}
f ;_ * "0"}(}
f ;_ * "0"}(}
;_ * "0"}(}
;_ * "0"}<}
;_ * "0"4-"?}(}

;_ * "0"}(}
;_ * "0"}(}

;_ * "0"}(}
f ;_ * "0"}(}
f ;_ * "0"}<}
;_ * "0" -"?}P}
;_ * "0" -"?  }(}
;_ * "0"}(}
f ;_ * "0"}(}
;_ * "0"}(}
;_ * "0"}(}
   ;_ * "0"}(}
   ;_ * "0"}(}
   ;_ * "0"}(}
;_ * "0"}(}   ;_ * "0"}(}   ;_ * "0"}(}   ;_ * "0"}(}   ;_ * "0"}(}   ;_ * "0"}(}   ;_ * "0"}(}   ;_ * "0" .   %
20% - Accent1M 
20% - Accent1ef  %
20% - Accent2M" 
20% - Accent2ef  %
20% - Accent3M& 
20% - Accent3ef  %
20% - Accent4M* 
20% - Accent4ef  %
20% - Accent5M. 
Page 3

Sheet1

20% - Accent5ef  %

20% - Accent6M2 
20% - Accent6ef  %
40% - Accent1M 
40% - Accent1L  %
40% - Accent2M# 
40% - Accent2L  %
40% - Accent3M' 
40% - Accent3L  %
40% - Accent4M+ 
40% - Accent4L
  %
40% - Accent5M/ 
40% - Accent5L  %
40% - Accent6M3 
40% - Accent6L  %
60% - Accent1M 
60% - Accent123     %
60% - Accent2M$ 
60% - Accent223     %
60% - Accent3M( 
60% - Accent323
     %
60% - Accent4M
60% - Accent423     %
60% - Accent5M0 
60% - Accent523     %!
60% - Accent6M4 
60% - Accent623     %"Accent1A Accent1O     %#Accent2A! Accent2
PM     %$Accent3A% Accent3Y
Check Cell 
Check Cell      % ???  ???  ???  ??? +
  Comma
 
6Inputu Input   q  %    7Linked CellK Linked Cell } %  
8NeutralA Neutral    e %
" Normal9Noteb
Note            :Outputw Output    %1&&& 1&&& 1&&& 1&&& ;
$ Percent
<Title1 TitleI} %
Err:501
Aboutg>Ins
tructions
 Set-upClas
s
es

-TB:FinInfopAFS$TBImport
;29FinColCount:2"NbI1FinCYData:Z#B@C"N5FinData:CC"NM5FinP2Data:Z#B@C"NM5FinPYData:Z#B@C"N9FinRowCou
TBColCount:2"NbH1TBCYData:Z#B@C"N4TBData:CC"NL5TBP2Data:Z#B@C"NL5TBPYData:Z#B@C"N8
TBRowCount:"Nb3TBYears
:C"NSff
2/
@   


J
S`
">= : F:6F
">=   J
FIFHH C

C


7 
 
N

!1"AQS#2Ra3Bq$CUbr'6u%5cds
t 
 
< Q!1a"ASs
$
.DDfx(O\|Z*GDbJ
u "8Z2?2`$u|jjR6M9A]yu
5/%TiFc!eI+|o
Page 4

Sheet1

Err:501
jv+bB^[|#K'4iqLo$J
tLT
1s
U(!\`#d3s

"!P{&=Bgzl3{n<b{%
xHHPn+*vT
f2Ph 0* p%4s
FDD
h@~C bF
VQD5J
d6mGPUO\p
*>j@m*}w5ngd7
G<d%bC P.*tg"S
2y4"M1~axGZ$1wnP
c1%d1@
?(O
~ s
aT(@Koid .) 5UQQn
b6RP
.gFF
jG)
F9XS}&O$_p
uv*s

|HHPn+*vT
FvLfXCvc-vqG
}'

7^Bz.IGm#h"UVBMD(|@Fq <EZWYHE4s
V6
\tdUQRO^`U
cR_x)rx=K>
AYq.'8\^ZTrH+}
Z

iLaqG
)%uNx
SfHn^!;{ !eQDR Ns
EAo844'| D+_P
[IrZQ^uX*+$"
2AU@Kt)1Li
l
dq
* nl2bqULkIC8.$oS4v$vjlU*s
v2uM[.W
djr Tm *z-7
Err:501
5[ b*J
w?@f
{g
hiA{
GdIlnC]h
mQ`jJ
yfk1!p[$[

|`
'M"J
zv3ZvCdH
Bt
gFF
jG)
F9XS}&O$_p
uv*s

_{)E=Q.jN^u jO^MmES+A["Nx

87[N?Pk9B;hk7T3GzU7H
1iW-9KY T
rt
:vR *p&_g6|KlQk
wK;qNKTu J
z\9kYq-iTKJ
*~ `=G@\u#jJ
k2
T
q=E
YU:x 8q`-#7Pzlf}X_}7 2\LSLryyk4v)kIuEd:C
T
(z})H}dP;>V0-[r1DMW!MIi_Nzn}btOofdQnOi% 9/;Cd W5.A+p>
4DF
qU+4k!2HE$k*x
nkVg5V!
qb >VCz`32;^w2K0jU^D %.}`=_y
D[o:-
jg_qK#10
#N
qMqch+{5y>
NqTiQDN8d$Dy9Hw]:TL
P%B=.dU?G0 T^PW o+2o<DB-8
!u
P
uhdZ
<
!x$^#~m_=m
_f
4&`UhWiF [A NV3Eb}2
G@q<v'wj`*
l6S."-DG1*s
[ i'W
_pFc4~
d)=0#5+MD+.1U2^c
((8`.QSOVwD[Ni5
|*UiS[~vc-I?((\iNuF^B
aGiRU<"n
"y.wZP;Z~B~g V{]>_?
PQ*U\
c :.<SVz9\i7!
=vU]HnE
C|z<wes
Hy
RM
[p 3/FD9*2\PKZ<bioup~^*4v
[RJ
v:>7 @lUK/eot]iYI@v)&m_V|ls
_T=1)(#K&S YnUXY
c-F
tGL 8GL
jD|w^t^^u/D
DnVU fUN #zgB+4#>daPht>'OxN0
OLl
@
-
J
n8

Page 5

Sheet1


 $S`h?AP}h@U^bB

qMqch+{=+F)s
#6#>$dCnLWVaSu*xjee
Tq

e-
U!Teqs
Pi| s
mRBwDA/
1&L&CpSEEt (x[`/P:m:0m
2H_Tu J
z\9kYq-iTKJ
*~`=CB"0:P*1|R 8B"19V]wfS'A>
uDfWb<KPmRAYZ*}*12 
ON

}s
cG_|a
N&QwyUa&[VS%}> 
HP$UESIQ5M{~;~5T  2qGl~0g b
K5xQ*Ni UZe:R?:1SgI -pyN.1]hgST {Z[Y:ctD^[z
]J
J
iMk{W
]M)UtkKb]jneu?^IoouYpettmf
[v5v2~?[d{J

 "jnek*dnB
]RN)"}b[vjneIm@AZ
Wks

k@-tPiVGS
]eJ
N[v_u=rDDU~5v2%RUv+Yw
7wui^[d9. 'u U'eK|5v2
]
)
"Z[eLNkZjneBu< DDV
Wks

]u<P UV
]R:[
jne2::Q
@[]m[dxfzw4.>
Wks

]<e6
7^-qY+0_Y!toH5
ZjneEN" ?
]@J

@@T\5v2.O.z!-+ukY> XEUx
Wks

)jneVm9KR)[MVWl5v2\lJ
xq[e
@I
R
N;aJ
E@$UU[
+o\5v2K2ll
*'"aALPUTo5v25NGT5
d8
- *GQ=Qv)LG
 $A "/
5(
WNol|R s
E\
'Ui}kV@@MN*\R?%s
 jG>uTrj^W a)>(< {Etr#mf8[v)OAoVQ
J
>K\nWS?_l7*4H AD5AuTEY&LO 8xy
?69u
nVAht#rP.E3$" D$nd

M*v[s
Dms
91I3K'aE\XV88e
*
U4;Bt"\XRb}Cim9r7[ ; _y
Se$mWI*kA*dy5lR1+8`Ttu

#Wl%ED$uihhiD1]b HE
[)X_\j(LR#KbSdw6% LfcK
83Su" Bt_e(.?n\uFI"[D
 .<#
WAt
s


<];'8
B<fM
3k.DbVBBi;\/0

52;RchY
'pK Z&c*9
l`pykttV9Z(e
#eG8l-+VrVT*:o|o
i!Nk3
b .j&**!qFQYno
S2pQHur_/@CVC+}%k+v[*qs
0>J
!"^
{
$A+)[J
-
&)<*9
Ro2   *z^r{bTlohwNEQ{bj{{_-7i` zX*6{
2)J
&%>M
qv}3q
)
.
Spf4Bf17)
c ]!b*CqS-KdODLs
":Tus
s
+`#5G@x2i~q[/MLUXH*t j9&n(]8Nq3 Ts

A/U_8J
[iO/|p]2@5ptl(|qud:q4I9
z[Oq G8&S'2

Err:501
|?b[ aP^a[hY"DM'q.
Q9:dL)<s

CZ~_*_!"['l
hl%kb
p
(J
}DW`\XGeTqvEqLQ/.W
&A%)*NTnUTwK./KO&T2E=[
H3F'A
HAQB8r_w

Z5
$))42l*O :UuUn1'v\tj
-U9~" k
;Q
"D![z]=]IUy^}0id)z
Page 6

Sheet1

ISPG8TEX
|NyY3i58O8W_v0U;EMng$w
_{
qdB\(ePAn[4G p-vmF<m:]=]
{ U^7A'_-'AKU~(03.!8uri&J
-
Kd3SF+jY[3#1>;
+GB
\nc9<vTzBjLdVT\d/wK|^
$DtH.
.5SOi=}uU=$g.*>` _935W
eIc%$kFTQuF/
tu&IH>0*n/:q< t5}b =vTg_e
V]!i[ =8S-J

6QT**2*
uUVqLPfaUn L:Xy5t T
q]}Xvb

(Cs
#E$}^
*_~+2jy^{}P-
-)U
[w]
yNERi0TOcyQ.<Dlg8<
FIe6.:Sr0E+a97m* 2Hl *YRoub=_`zxvt
Pf;3@omR9
M
n;#.Tyza
Ii i$Gu_=FFX[IabFKCl+m9r~Ws
beT;&<j*%DW
6Mq{
{L5$IVe4~);
d=#YCf(
'wppSEPMl
5 
 
mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xS>8h
jg

mL8<
4Wvg3|L6|p]+q3
>q
Ewn&xRf&W1_$h5v4?mt
d
EK$n:aMx|:3Lk

~D:]%r?t?
J
 W
'|4w";|O;yh#!D +\4vv]NWh

C


 
 
B!1"AQa2Bq #3Rbr$%4CS 
 
1!1A"Qaq2b#BR ?R
@

PfS
MgmpB

@
@
(_ dxt[ h~v`; <$
]w
Io9k]
iTn=5@
@
^TQ)1K
>A;_IW \
VdzG6gog
>Wc .l>EP:[Y3ejop#21n
xL'
Page 7

Sheet1

k*G.G
<Sbj=ze-KM!Kp"yPC>z5zF|*:4MnQASQ:[X<
F nVWi

<.9p2
J
J
j:XiYS
J
i2S-+-:nQ
7'~R\y%U
G-m|Pv.<bO!/\7
]*(+i%4J
uE'xNu
>.|
J
_r .|+%C
?E0{+rYn%G
g+[#kk}M
]dftmI>nOoL9]_&>t/Y$
NP^d|[_TayYk iSVE>GK a
dmzpmm-bF3o@

ki8!.
/1 Ami
Y
;}%S
KZ0
hMD+ZRe#IM2!ZZf1!4T &<'1!
L|<e
a=PO9bh:m5Yu 1lf
l #|gto&{rm[H M\G+;yXu
$6Uv83Ppg89?-)4RiA#4T<T &<fjT <%1M2cFi&<[n-={ %}
yF7'9

/5g8}rW @
dPX-0KQ3@k\7@)vv}ESE@?W
_Rwx|+
&#>i#>y!Ly2$%
~?eq
z:zZ{G^Z3L=ItNY<fi%
>m-ls
Cs
ys
r+\q~I<

n
1)%CJ
ii
#:4}S

Ri&
4
@ 7*+&Av[VxQ~3
y:WDp?;Ylyt5qF\V
R~:

}ZxLu3oFI:Z589$&\v[1
EuO]XwYMHi|.ORz]}S{Vf7ON7s
@ ] O|<!I^
ON

S*)=+
H?do-s
\^~
5.~gg~eA#WvxL
qipe< /%BZG z`r
!5(

@
@
@
@ 3A
@@
 Financial Statements
TemplateSet-up
Bus
ines
s
NameReporting YearYear End PeriodFebruaryReporting DateRevenue
Cos
t of Sales
Other IncomeDis
tribution cos
ts
Adminis
trative expens
es
Other expens
es

Finance cos
ts
Income tax expens
e"Retained earnings
at s
tart of yearDividends
Retained earnings
at end of yearClas
s
Account
Share CapitalRetained Earnings
Non-current liabilities

Share capitalRetained earnings
Deferred tax liabilityNon-current as
s
ets
Current as
s
ets
Total as
s
ets
Current liabilities
Short term l
Shares
is
s
ued$Cas
h flows
from operating activities
-Adjus
tments
for non-cas
h income and expens
es
:+Cas
h flow included in in
Interes
t paidIncome tax paid1Proceeds
from s
ale of property
Income taxProperty
Sale of goods
Royalties
Dividends
received/Gain on dis
pos
al of property
Trade debtors
Prepayments

Raw Materials
Work in progres
s
Finis
hed goods
Cos
t of inves
tment - XYZ CompanyLand & Buildings
Additions
Dis
pos
als
Cos
tDe
ImpairmentCarrying amountSoftwareAmortis
ation for the yearRThe following are the deferred tax liabilities
(as
s
ets
) recognis
ed
Trial BalanceAcc NoIS-150Advertis
ing & marketing cos
ts
IS-305IS-310IS-315IS-700IS-600IS-650Dis
tribution Cos
ts
Advertis
ing
Interes
t Paid
Taxation PaidIS-900Dividends
Paid
Other revenue/Los
s
on dis
pos
al of property
Page 8

Sheet1

Mis
cellaneous
Des
criptionFinancial Statement Information)Cos
t of inventories
recognis
ed as
expens
eIS-705IS-710Los
s
on Dis

Trade Debtors
BS-510BS-600BS-605BS-610BS-250BS-100BS-105BS-150BS-155Land & Buildings
- Cos
t%Land & Buildings

Provis
ions
Profit / (Los
s
) for the yearBS-700Trade Creditors
BS-705Accruals
Accumulated depreciationAccumulated amortizatio
Petty Cas
hBank OverdraftCas
h at bankBS-310
Bank Accounts
AAmounts
owed by related parties
and included in trade receivables
BS-720Provis
ion for Bonus
es
Shares
is
s
ue
F-LEASENEW
control-cy
control-pyF-PPELA< example >#Retained Earnings
- Opening BalanceInteres
t on loans
and overdraftPlant & EquipmentFurni
Trademarks
B-IPC2B-IPC3B-IPA2B-IPA3F-IPI2F-IPI3GoodwillF-TAX%Income tax percentageBS-205BS-210Goodwill - Cos
tTr
Raw materials
Number of full paid s
hares
Number of authorized s
hares
F-SCPAIDF-SCAUTH
F-FLEASEP1
F-FLEASEP5(Minimum finance leas
e payments
: < 1 year+Minimum finance leas
e payments
: 1 - 5 years
)Minimum finance lea
F-FLEASEP9
F-OLEASEP1
F-OLEASEP5
F-OLEASEP9
F-OLEASEXP%Operating leas
e expens
es
for the year*Minimum operating leas
e payments
: < 1 year-Minimum operating leas

F-OLEASEAPOperating leas
e average periodAOperating leas
e payments
recognis
ed as
an expens
e during the yearLeavetits

Cos
t of s
ales
Mis
cellaneous
income-Property
owned as
s
ets
.pincluded in property
Note: All the trial balance data on the TB s
heet s
hould form part of a continuous
cell range and you s
hould therefore not includ
Finance Cos
ts

The total of the finance cos
ts
note is
calculated bas
ed on all the accounts
that are linked to the "I-FIN" reportin
3. Revenue4. Other income5. Finance cos
ts
6. Profit before tax7. Income tax expens
e$Deferred taxation (refer to note 11)pInc
but unis
s
ued.16. Loans
wThe long term loans
are s
ecured by a floating lien over land & buildings
owned by the company with
`74b{
G2`

B
5?p*
Iwg
D

Q


3a1Ky*X}|0^"Ppu;iMW7A/9
yS]%/?%V<P
64~0(8DNK[

ef
q:}DG$ 

14
\"Fa'y?M
8
C
 HccB
T8

dMbP?_*+
% &ffffff?'ffffff?(?)?" B333333?333333?l &<3 U}
D%I(j%(
(

F(




@@
$2d



ef=i=i
 
 ??

Rectangle 7#"
PK![Content_Types
].xmlJ

0
g #Wi3E).+7
>O
N1z
"+R
RhB.} /<^IT%rHK4uK~I<n@idCI Pf^

|1@\}/i5$^1g24%(kSuVSF~_|'s
Hl{.?|  PK!1_a _rels
/.rels
j
0qCNo
Page 9

Sheet1

[ILcX&m0XFo;>0xMe`|X}

I`N4aG2$RKIZ) 4(M9`ctB{ m: f@`3

=r\6
u+N+"`{mG'7=s
WTqP 7A+s
OK
0!#J
Lat%blz[c;
=/
E9`_c[
tfUbSbt"1t3N+$l
jg@'X
ldSn
!)%IZ8Q+
0N%14]jtP]95+ U0TS}. L*
)
J
"3}Qw 974x](zd)
4t%
L$kZ1G'OO?M
wek
.|w
n
<.c
~}$}f55I1
x=ai7bQBZ\R"a-+]Bg_fO[qcAjQ'j B Nx5P:J
VUF+
T3l-9i^45
z(D Lrs

tW;7k[d4]"43)Z6;iRj tJ

PKl9C m#0oVCR Ziy?xetx{8-Ma5
[!h
k8~l"z19jyCmP&rU4HrJ
 >M2 X(97ed.
J

pS'
ALSif
1[9 +8x?@GSf  ?J
\
A5]Hn+ @
*MJ
[\EXr5jT[mQi=;ARfo:)i/km
%q  Vpm'rTbiFv Yror7c#87~0QjgUZpmG
 _9v} A/ 4w
O_3<s

)" #t
mSo TV?:/  PK!y2drs
/downrev.xmlT _O0
M5M6&O
!#Q"LlqmOe{R92)[!
3}qirZ8FlMcAB}1B128*

)+

l5kT>}EIM5}E5
i"
9~OF@pr7 h
clw~DC:8)=  PK-![Content_Types
].xmlPK-!1_a ._rels
/.rels
PK-!r I}z%)drs
/s
hapexml.xmlPK-!y2
drs
/downrev.xmlPK/K]F`
<o
Excel Skills
| Financial Statements
Template
About this
template
This
template enables
us
ers
to compile comprehens
ive financial s
tatements
bas
ed on International Financial Reporting Stand
About our unique templates

Our unique
About this
s
ample file
This
Excel document is
only a s
ample of the financial s
tatements
template. We ve created this
s
ample to enable cus
tomers
to
Our full members
hip includes
:
% Acces
s
to all 40+ of our unique Excel templates

% 365 days
acces
s
to our 300+ Excel video tutorials
< :-;@<A==;=;<
>3<4;Q<R=S===ii
G(
CR

3


   > ?



Rectangle 2yKyKhttps
://www.excel-s
kills
.com/excel_templates
_buy.php?tempno=30yX ;H
g #Wi3E).+7
>O
N1z
"+R
RhB.} /<^IT%rHK4uK~I<n@idCI Pf^

|1@\}/i5$^1g24%(kSuVSF~_|'s
Hl{.?|  PK!1_a _rels
/.rels
j
0qCNo
[ILcX&m0XFo;>0xMe`|X}

I`N4aG2$RKIZ) 4(M9`ctB{ m: f@`3
drs
/s
hapexml.xmlVO0~ !vRN


94^l8?}X
Page 10

Sheet1

A2B<?Nt l6>)%Q@Snr(Fh

i=~I 'U:&d8C~;9?jfv
_j)EG.NV@5=a= d1o
3 n#@>AV0w

6'nQ#`T(='Pc
Y7*XJ
8;qKF0FDi9
q=v`c3;>^x)IV
yI ;aL 1$A@p\N'4-Hw/c5B9Cf~J
Pm
R  PK!h3drs
/downre
V$h:]FH0%$%*&c
d
)| kb }4g a!G&eg

P
M9LG8E:}*VBT;A;N^|  PK-![Content_Types
].xmlPK-!1_a ._rels
/.rels
PK-!f

)drs
/s
hapexml.xmlPK-!h3drs
/downrev.xmlPK-!iNdrs
/_rels
/s
hapexml.xml.rels
PK>s
tZ]G`
$ <Buy this
template
click here< ?@A<??
H(
C
3


   > ?



Rectangle 3yKyKphttps
://www.excel-s
kills
.com/members
hip.phpyX ;H
g #Wi3E).+7
>O
N1z
"+R
RhB.} /<^IT%rHK4uK~I<n@idCI Pf^

|1@\}/i5$^1g24%(kSuVSF~_|'s
Hl{.?|  PK!1_a _rels
/.rels
j
0qCNo
[ILcX&m0XFo;>0xMe`|X}

I`N4aG2$RKIZ) 4(M9`ctB{ m: f@`3
drs
/s
hapexml.xmlVMo0t_u]Z4vVl9*K|AahzX"Q#HbJ

r:>(P~ v.
:*&9pK/o*mP6 6uhd+8if>[ V(:pVs
wNhuR^
g^4zd

u:=)&aLqp<~HJ
s
J
k'z
u.UNO(Q8
5xJ
O{A
Y+t@Zgg lm
pZ!R9M5
*_kT}% B!{]mP~ a[WK):J
Vu9?pJ
'Ts
.fE
p
SoZV'] H^P;
c  PK!?0drs
/downrev.xmlTP]O0}7?4
7F`H!hbx+[vizf s
FZ1{b *c~}
XUK
!"s
0<
J
11
$5 <6On s
;s
xe6akz  PK!Vdrs
/_rels
/s
hapexml.xml.rels

this

Page 11

Sheet1

                                                                                                                             
8Calibri18Calibri18Calibri1Arial1Calibri14Calibri1<Calibri1Calibri1h8Cambria1Calibri1
##0;"R"\ \-#

 -
 .
 /
 0


"
 (


Page 12

Sheet1

Page 13

Sheet1

  


  r  f     % r  f     % #   % #   % #   % #   % r  f     %@ @ @ @  r  f     %@

Page 14

Sheet1



Bad     %)Calculation  Calculation   } %        *

( Comma [0]-
& Currency.
. Currency [0]/Explanatory TextG5 Explanatory Text  %0Good; Good   a %

!
;+ ;  ;  ;  ; 8

47=J
/RR:6F

9O
@i5`Vrw_Wo=Ff"S [@D &\8;7r
5!k

Page 15

Sheet1

"v{
ktQ/m:nQc)/
p
L *_
L5:RC$HaZ"hf HUt
9E
f]FE[.Di0}HVJ
1`jwt_UvMe
il 8(Z
WYl

J
*o.YDi^t8

iO{no1rklr]A1&Z2%bOTK"J
U2[GBY?d+!CY
XMCk<F9 aUklY'm[*.zO%%[J
5h6Ex

uj(fHq
K8dY]$#NL" XS=(N/0
EUM-
g9 ~8

lko~
'[S=7d>:'3d2B(j ~s
iSS)Q2{

mr
gY


raZ
72'%U$e Uu=0Ee=ru.-

Pe"1u

Page 16

Sheet1
Q%tu

{~]F
2
fir
n[s
Yu'S
5A^Vra\ve5VQq*S
r`gn0%x~z]J


NRVu

R)$ +)
BaIt
#t

+HD^>
S|Py+Uy=g&n`8MyJ
~%s
 j>uAd+Z[
S|< Py+U9?An}rJ
TRR

Hw<Va3DR9
!InD}1z1]df"P4:2]e[=F(26p UbG$_U K}AQ+)

Xq[;*8"
[Yf|)

)
"Rp
3`L}mPh"DQGjTs
1b}68ZA[+_J
SQ]m h~"
_C:
0)"

?
{]hQ6D$RF'\:*6i ` zXtTm(z2
NSV4/7 .ASt[n":(l:*6kfA78
@I@BP$C+

G9$C&^)N];V8

X/DzA
F3

H!G$uG
[%T
r&;*5Qo%ja1M6TD[z*1L
v)k%!=-Z\xt!z_n+9O40(gE5*J
J
]jQ j1vD$%yL_5;Y %)#Pmj+

Page 17

Sheet1
Y

5PX&D>?<DOK(F>Tj
u
#kp|1TQ;?ps
;p3
$e/1t }<Kv

Q:

rO{>

r~
| '0Oq gr~
| '0Oqs

>h\dO/
! z
<k

gG'ox|RDwZB]
n-Nu

Page 18

Sheet1
s
o(-6oQB ]n9'}ZVnE#%WZB
p

*7Iq dDnlhc&p
gBs
?lNzEAjjcg/ eMLpVG/nzk d$f6;EF9 @
FOZw w

*dt Q&J
Y5TmjZenr+
*dt Q&J
Y5TmjZenr+
*6T29J
T%4<fj3jd-RBR05 5H1]YN).<wKO_C1 9{^/

*dIQ
%4!Lv25
dUDhJ
Ye
_lTSd@
pMn=)N
K>>K_J
aTE
#[FP; 9n^z=nqZI 53N;f$K

Err:501

!LyK*cd&<1fW6yT
O#:inWMv:$I zuj
>Oqw^
Wz~ }N]s
_

!LyK*cd&?1dW]ZV
OdrT?~J
s
p`8

jIk8o*
O{

e^~9o3uVF&0>J
i
@ df 0_VV>oi!G`ed[

6ih
I
(@
@ (60r1F

plant & equipmentIntangible as
s
ets
Deferred tax as
s
etInventories
Trade and other receivables
Cas
h and cas
h equivalents
EQU

Changes
in operating as
s
ets
and liabilities
:"Net cas
h from operating activities
$Cas
h flows
from inves
ting activities
Cas
h genera
plant & equ
plant and e
plant & equipmentInteres
t on finance leas
es
_The following items
have been recognis
ed as
expens
es
(income) in determining

on the bas
is

plant & equipmentIS-155IS-160Dividends
ReceivedProfit on Dis
pos
al of As
s
ets

Page 19

Sheet1

of leas
ed as
s
ets
RCurrency SymbolBS-200Software - Cos
tSoftware - Accum AmortizationLand & Buildings
- Impairment!Fixtures
& Equipme

eas
es
ABC Trading (Pty) LimitedDividends
payableDividends
PayableInteres
t paid on finance leas
es
IS-105I-REVSI-REVOI-OTIMI-OTIDVI-

s
t)Furniture & Fittings
- Accum DepreciationB-PPEC3B-PPED3F-PPEDC3F-PPEDD3F-PPEI3$Plant & Equipment - Dis
pos
als
- Cos
t*Plant

demarks
- ImpairmentF-DTAX2Deferred tax - Trademarks

000 and has
i

plant & equi
plant and e
the trial balance export will have to be converted s
o that the account numbers
are in the exact s
ame s
equence as
the accoun
the account for foreign exchange los
s
es
is
included under the Other Expens
es
category on the income s
tatement. This
expen
plant & equi
530

Page 20

Sheet1

r
O }<~
@pV:dUOooJ
Ms
f&2q
|&9N'O/n27&-# 0~ uxt
)?X0

7" 8;z=P 8HE9x -Omc\3}zmz
l

WQK
0?x
:I%riX

hat are included in the trial balance. The financial s
tatements
are compiled by linking each account in the trial balance to a pre-defined finan
practical templates
produce res
ults
that are more comparable to s
oftware s
olutions
than regular Excel templates
. Mos
t Excel

ers
ion of the template can only be downloaded after buying the template or a full members
hip of the Excel Skills
webs
ite.

]
'c"
PK![Content_Types
].xmlJ

0*miG]`Hm6Xwt?.

BGpUJ
yN_K)IxN7
7gdL6L( s
]6-uf>[ V(:pVs
wnhmR

Page 21

Sheet1

8NST(A(N
cg"AXQ4"HuX t)+!kdBd2Q4DQ-i!
AIu(V$In;`h5=Wgm

gPx_(uYnK{ 7 %q_n.^kL&vv

y n1_[f)w^ZbR`iQKi0


h
]
'c"

PK![Content_Types
].xmlJ

0*miG]`Hm6Xwt?.

&|z{qi
 :
{"n &C(s
@'@E*
&3x@3v8W3m5Vs
wC /I=I0_C C)

_{9 y {O
o)NbS`8]c;+a*R%1^"%!4!

Page 22

Sheet1

                                                                                                                             
8Calibri18Calibri18Calibri1Arial1Calibri14Calibri1<Calibri1Calibri1h8Cambria1Calibri1
##0!"R"\ #

 -
 .
 /
 0



  @
 (

 ( 7
 2 
  a@


Page 23

Sheet1

Page 24

Sheet1

 f     % r  f     % #   % #   % #   % #   % r  f     %@ @ @ @  r  f     %@ @ @ @ 

Page 25

Sheet1

%)Calculation  Calculation   } %        *

( Comma [0]-
& Currency.
. Currency [0]/Explanatory TextG5 Explanatory Text  %0Good; Good   a %1Heading 1G

;+ ;  ;  ;  ; 8

47=J
/RR:6F

5`Vrw_Wo=Ff"S [@D &\8;7r
5!k

Page 26

;RhAGU6*f$?>pu

Sheet1

"v{
ktQ/m:nQc)/
p
L *_
L5:RC$HaZ"hf HUt
[.Di0}HVJ
1`jwt_UvMe
il 8(Z
WYl

i^t8

iO{no1rklr]A1&Z2%bOTK"J
U2[GBY?d+!CY
XMCk<F9 aUklY'm[*.zO%%[J
5h6Ex 4RFd;y`h
R N>irr8M7+Rc~

uj(fHq
K8dY]$#NL" XS=(N/0
EUM-
g9 ~8

lko~
'[S=7d>:'3d2B(j ~s
iSS)Q2{

Q%tu

9[yD$!%-I6to
Fr<
72'%U$e Uu=0Ee=ru.-

3E6lnds
+t*&r?SAT
 +[GbBR(-v* {
.


Page 27

Sheet1

.c>W 
2
fir
n[s
Yu'S
5A^Vra\ve5VQq*S
r`gn0%x~z]J


NRVu

mGHv
Wks

BaIt
#t

+HD^>
S|Py+Uy=g&n`8MyJ
~%s
 j>uAd+Z[
S|< Py+U9?An}rJ
TRR\

Hw<Va3DR9
!InD}1z1]df"P4:2]e[=F(26p UbG$_U K}AQ+)

Xq[;*8"
[Yf|)

3`L}mPh"DQGjTs
1b}68ZA[+_J
SQ]m h~"
_C:
0)"

?
P6

{]hQ6D$RF'\:*6i ` zXtTm(z2
NSV4/7 .ASt[n":(l:*6kfA78
@I@BP$C+
XQltTm%1

G9$C&^)N];V8

X/DzA
<P|\@$Le*; 'oT:<TD&n8

H!G$uG
[%T
r&;*5Qo%ja1M6TD[z*1L
v)k%!=-Z\xt!z_n+9O40(gE5*J
J
]jQj1vD$%yL_5;Y %)#Pmj+f>

Page 28

Sheet1

5PX&D>?<DOK(F>Tj
u
#kp|1TQ;?ps
;p3
$e/1t }<KvcXj{

:tDbJ
K$
s
uZluK
BLF5W7?:t|pe\: {
2p&8MP o.Y]`

'0Oq gr~
| '0Oqs

**a05M3uL1+9 J
 W|kw";|O;yh#!D +\4vvGC"Wh

B
`"")dDDdCU5N32^ Rr CUqQ ~ Fvr CUqQ   J
FIFHH C

gG'ox|RDwZB]
n-Nu

Page 29

Sheet1
s
o(-6oQB ]n9'}ZVnE#%WZB
p

*7Iq dDnlhc&p
*dIQi2aNZ]ka'3D4nDx< ON4F|QgHJ
u ql FU
&W

J
iPy2$g6~KTS9c+!i'+MZfSCW~CONc9yL6[ <fD$hy>AWl2e

J
iy2$g2$#4O#:G)m
8oz
S|hh"=_OU; W >\W 'L
*v4Gm

T]OM'pW3Vs
'.e Gl\AbPV:iu5O[^=
_zz/?u>9tm=#1
%4!Lv25
dUDhJ
Ye
_lTSd@
!LyK*cd&9OvQ:p*i7X/y #
e.
v^

|F

!LyK*cd&<1fW6yT
O#:inWMv:$I zuj
>Oqw^
Wz~ }N]s
_::l;L
*k)

!LyK*cd&?1dW]ZV
OdrT?~J
s
p`8

gP:&Is
_M8>ixP+AIv)]

g^>U5d
4 6Wh8>rkigqWV/Q3-5<8<J
O+>j)myONJ
IfRi)/>zyV
06+

2P:&p
G

(@
@ (60r1F

plant & equipmentIntangible as
s
ets
Deferred tax as
s
etInventories
Trade and other receivables
Cas
h and cas
h equivalents
EQUITY & LIABIL

Changes
in operating as
s
ets
and liabilities
:"Net cas
h from operating activities
$Cas
h flows
from inves
ting activities
Cas
h generated from ope
plant & equipmentPurchas
es
of inves
tments
Purchas
es
of intangible as
s
ets
Interes
t received%Net cas
h us
ed in inves
ting activ
plant and equipment are meas
ured at cos
t les
s
accumulated depreciation and any accumulatedBuildings
Impairment of as
s
et
plant & equipmentInteres
t on finance leas
es
_The following items
have been recognis
ed as
expens
es
(income) in determining profit before

management cons
iders
it probable that taxable profits
will be available agains
t which the-future income tax deductions
can be

plant & equipmentIS-155IS-160Dividends
ReceivedProfit on Dis
pos
al of As
s
ets

Page 30

Sheet1

ets
RCurrency SymbolBS-200Software - Cos
tSoftware - Accum AmortizationLand & Buildings
- Impairment!Fixtures
& Equipment - Impairme

rading (Pty) LimitedDividends
payableDividends
PayableInteres
t paid on finance leas
es
IS-105I-REVSI-REVOI-OTIMI-OTIDVI-OTIPPI-COS

& Fittings
- Accum DepreciationB-PPEC3B-PPED3F-PPEDC3F-PPEDD3F-PPEI3$Plant & Equipment - Dis
pos
als
- Cos
t*Plant & Equipment
mpairmentF-DTAX2Deferred tax - Trademarks

000 total) payable on 15 Aprilu20?? to s
hareholders
regis
tered on 31 March 20??. Becaus
e the obligation aros
e after the end
plant & equipment - Cos
t - Column 2-Property
and depreciated and as
s
es
s
ed for impairment los
s
es
in the s
ame way a< s
yRentals
payable under operating leas
es
are cha
account des
cription and account balance from the export file and pas
te the data into column A to C on the TBImport s
heet (re
Plant & EquipmentpThe property
plant & equipment includes
an amount of R40
000 at 28 February 2014 (R1

Page 31

Sheet1

0@ }WBL5v  PK!r I}z%drs
/s
hapexml.xmlZn7/PCA"i4

O }<~
@pV:dUOooJ
Ms
f&2q
|&9N'O/n27&-# 0~ uxt`8<=
4M'PU>v ~d08@}=J
2N<e$<d

i
*k5::Xm
8y~<<?1*U*

z=P 8HE9x -Omc\3}zmz
l

WQK
0?x
:I%riX

ed in the trial balance. The financial s
tatements
are compiled by linking each account in the trial balance to a pre-defined financial s
tatemen

practical templates
produce res
ults
that are more comparable to s
oftware s
olutions
than regular Excel templates
. Mos
t Excel templates
on

emplate can only be downloaded after buying the template or a full members
hip of the Excel Skills
webs
ite.

]
'c"
PK![Content_Types
].xmlJ

0*miG]`Hm6Xwt?.

0@ }WBL5v  PK!f


BGpUJ
yN_K)IxN7
7gdL6L( s
]6-uf>[ V(:pVs
wnhmR{

Page 32

Sheet1
8NST(A(N
cg"AXQ4"HuX t)+!kdBd2Q4DQ-i!
AIu(V$In;`h5=Wgm

YnK{ 7 %q_n.^kL&vv

y n1_[f)w^ZbR`iQKi0]T{5X

qy+\

]
'c"

PK![Content_Types
].xmlJ

0*miG]`Hm6Xwt?.

0@ }WBL5v  PK!%W

&|z{qi
 :
&C(s
@'@E*
&3x@3v8W3m5Vs
wC /I=I0_C C)

O
o)NbS`8]c;+a*R%1^"%!4!

Page 33

Sheet1

                       T8
\pWilhelm

Ba
=

##0;[Red]"R"\ \-#

 a
 
 "
 


Page 34

Sheet1

Page 35

Sheet1

%         r       %         g       %@ @ @ @ 

Page 36

Sheet1

3Heading 3G Heading 3I} %23 4Heading 49 Heading 4I} %5
4 Hyperlink

Page 37

Sheet1

Page 38

Sheet1

3HKr+Y$%R"+qDE
Wks

0N{ EFb=N
h1fs
veZH-$d|* w^dyGd? C O\WL~|<

\#jKz=%8z?\
GOS%

oqe9tW"j1!]ln t `:Hu!
Y.J
iR-InBu [s
%>mrX

Page 39

Sheet1

J
Eb4m""%_(w8Dwz

</kKDpYy^
GB'_ 
?".O
Agoo9{_

Page 40

Sheet1

Kwp
bqt`}
jX(/y

&jT <%1M2c-nE
+=r5ymt-

u@1};Nw^eL/L?>]p0wX
>

5*

gC%/

U|

PDK<fYn=Iy j+u6:e
'SVU#u

F>3-

8ka ]5V+ S

Northcliff
nis
ed on the bas
is
of the effective interes
t method and are included in finance cos
ts
.

the company has
outs
tanding commitments
under non-cancellable operating leas
es
that fall due as
follows
:Cas
h on hand>Am

Page 41

Sheet1

the yearDeferred tax - SoftwareBS-800Long Term Liabilities
Long term loans
Finance leas
es
!Current portion of finance leas
es
"Current portio

TB-DEBPB-INVRMB-INVWPB-INVFGB-VESTB-PPEC1B-PPEC2B-PPED1B-PPED2B-IPC1B-IPA1B-DTAXB-LOANB-FLEASEB-CREDTB-

-Furniture & Fittings
- Dis
pos
als
- Accum Depr!Furniture & Fittings
- Impairment

Claims
F-PROV1F-PROV2F-PROVF-PROVAD1F-PROVAD2F-PROVAD3F-PROVRV1F-PROVRV2F-PROVRV3 Provis
ion 1 -
plant & equipment - Cos
t - Column 3#Intangible as
s
ets
- Cos
t - Column 1#Intangible as
s
ets
- Cos
t - Column 2#Intangible as
s

firs
t-out (FIFO) method.\Trade payables
are obligations
on the bas
is
of normal credit terms
and do not bear interes
t.Income S
it means
that the s
equence of accounts
on the TBImport s
heet is
not the s
ame as
the accounts
on the TB s
heet. % Compa
plant & equipment note includes
three default categories
of as
s
ets
namely land & buildings

000 (2013: R60

Page 42

Sheet1
{@Q8<

Qg

VQLZ 5`k{|7'F]>

the financial s
tatements
are automatically calculated bas
ed on the linked clas
s
codes
. The template can als
o eas
ily be rolled forward or bac

x automated reports
bas
ed on limited us
er input. You als
o don't need advanced Excel s
kills
in order to us
e our templates
- all our templates

>$p {s
ue;RI5 o[CD

%P;^BR}2h ZR+`dgYJ
Lu5+3Dd
Page 43

Sheet1

 PK!idrs
/_rels
/s
hapexml.xml.rels
OK
@
a{tKz"\$Y ;a~w3l;#*:t


Page 44

Sheet1

##0""R##0.00;"R"\ \-#

 (
 -
 *
 

 *
 ( 7
 ( a
 
 ("
 7"


Page 45

Sheet1

Page 46

Sheet1

Page 47

Sheet1

Page 48

Sheet1

Page 49

Sheet1

2::Q
@[
H <]m[d7.
"'[d$BG4j[d|O/Y?[dc
ocm;%a
!uT/C)p!UEjneFu8IHIT=0.xffv. >Z
Wks

Sw]

Page 50

Sheet1

ktN1mL8]jg


Page 51

Sheet1

J
ohannes
burgRevenue recognitionBorrowing cos
ts
^All borrowing cos
ts
are recognis
ed in profit or los
s
in the period in which t

Page 52

Sheet1

NNEW

Total r us
ing the s
traight-line method. The followi

plant plant & equipment - Accumulated deprecia
Excel S the account balances
that are included on t
ins
ert copy the account number and des
cription int
plant accounts
linked to code "B-PPEC2" are inc
000) in res
pect of as
s
ets
held under finance leas
es

000 at with fixed rentals
over the s
ame period.19

Page 53

Sheet1

Page 54

Sheet1

Page 55

Sheet1

##0.00'""R"\ #

 *
 ( 7
 ( a
 
 ("
 7"


Page 56

Sheet1

Page 57

Sheet1

Page 58

Sheet1

Page 59

Sheet1

Page 60

Sheet1

z)]+t5v2I"!$B>MPWjneYLd43

Page 61

Sheet1

Page 62

Sheet1

orrowing cos
ts
^All borrowing cos
ts
are recognis
ed in profit or los
s
in the period in which they are incurred.

Page 63

Sheet1

plant and equipment:impairment los
s
es
. Depreciation is
charged s
o as
to allocate the cos
t of as
s
ets
les
s
their res
idual value
plant & equipment - Accumulated depreciation - Column 3Profit / (Los
s
) before taxTa liability is
not s
hown in the s
tatement of
you need to refer to the Clas
s
es
s
heet in order to determine which accounts
need to be linked to which financial s
tatement re
the error in the particular row will automatically be removed from the TBImport s
heet.& % Where an account is
included on th
F-PPEDC2" and "F-PPEDC3" codes
and the amounts
are included in the note on the s
ame bas
is
as
des
cribed in the previous

900 (2013: R311

Page 64

Sheet1

Page 65

Sheet1

Page 66

Sheet1

##0.00;[Red]"R"\ \-#

Page 67

Sheet1

Page 68

Sheet1

Page 69

Sheet1

Page 70

Sheet1

Page 71

Sheet1

Page 72

Sheet1

Page 73

Sheet1

Page 74

Sheet1

and the receivables
do not bear interes
t. Where credit is
extended ybeyond normal credit terms

net of dis
counts
and s
ales
-related taxes
collected on behalf of the{The income tax expens
e repres
ents
the s
um of the tax cur
there s
hould therefore be no blank values
in column A.Note: We have included conditional formatting in column A in order to
ins
ert a new row on the TBImport s
heet
B-PPED2" and "B-PPED3" reporting codes
. The accumulated depreciation relating to the dis
pos
al of as
s
ets
needs
to be enter
000 at 28 February 2014 (R1
700).ok 

Page 75

Sheet1

Page 76

Sheet1

Page 77

Sheet1

##0.00=*8_ "R"\ * #

Page 78

Sheet1

Page 79

Sheet1

Page 80

Sheet1

Page 81

Sheet1

Page 82

Sheet1

Page 83

Sheet1

Page 84

Sheet1

Page 85

Sheet1

receivables
are meas
ured at amo

and any unus
ed tax los
s
es
or u
it either means
that the account
copy the account number & des
cription from the TB s
heet and copy the formulas
in column D and E from one of the exis
ting
F-PPEDD2" and "F-PPEDD3" reporti
510

Page 86

Sheet1

Page 87

Sheet1

Page 88

Sheet1

##0_ ;_ "R"\ * \-#

Page 89

Sheet1

Page 90

Sheet1

Page 91

Sheet1

Page 92

Sheet1

Page 93

Sheet1

Page 94

Sheet1

Page 95

Sheet1

Page 96

Sheet1

the carrying amounts
of trade and other receivables
are reviewed to determine whether there is
anyobjective evidence that th
on the bas
is
of current or es
timated future taxable profit
the red highlighting will be removed automatically.oNote: All the accounts
that are included in your trial balance s
hould be ent
the difference will be reflected in red in the cell above the column headings
with an "error" mes
s
age next to it. Note that the d
F-PPEI2" and "F-PPEI3" reporting codes
. The depreciation charge for the period relating to each as
s
et category is
the balan
000 at 28 February 2013). Interes
t is
payable on the bank overdraft at 1 pointabove the prime interes
t rate.15. Share capitals
T

Page 97

Sheet1

Page 98

Sheet1

Page 99

Sheet1

##0_ ;_ "R"\ * "-"_ ;_ @_ .))_ * #

Page 100

Sheet1

Page 101

Sheet1

Page 102

Sheet1

Page 103

Sheet1

Page 104

Sheet1

Page 105

Sheet1

Page 106

Sheet1

Page 107

Sheet1

an impairment los
s
is
recognis
ed immediately in profit or los
s
. Approval of financial s
tatements
Total Number of Pages
%Finan
is
more likely~than not to be recovered. The ne
it means
that the financial s
tatements
will n
review your trial balance export and make s
ure that the total of the export file is
in fact nil. Als
o review the TBImport s
heet and
B-VEST2
000 ordinary s
hares
(2013: 40

Page 108

Sheet1

Page 109

Sheet1

Page 110

Sheet1

##0_ ;_ * \-#

Page 111

Sheet1

Page 112

Sheet1

Page 113

Sheet1

Page 114

Sheet1

Page 115

Sheet1

Page 116

Sheet1

Page 117

Sheet1

Page 118

Sheet1

d immediately in profit or los
s
. Approval of financial s
tatements
Total Number of Pages
%Financial Statement Reporting Clas
s
es
Other income
on the bas
is
of tax rates
that have beenDenacted or s
ubs
tantively enacted by the end of the reporting period.If there is
an in
you only need to include the account balances
of the current financial reporting period on the TB s
heet. All the amounts
for th
it means
that the trial balance has
been corrected. % The amounts
in column E can now be copied and pas
ted as
values
in
etc.) and enter the new codes
in column A next to each of the lines
that you want to include. The appropriate accounts
on the
000) with a par value ofkR1.00 fully paid

Page 119

Sheet1

Page 120

Sheet1

Page 121

Sheet1

##0_ ;_ * "-"_ ;_ @_ E

Page 122

Sheet1

Page 123

Sheet1

Page 124

Sheet1

Page 125

Sheet1

Page 126

Sheet1

Page 127

Sheet1

Page 128

Sheet1

Page 129

Sheet1

us
eful life or res
idual value of an as
s
et

you need to include the trial balances
of at leas
t the las
t two financial years
on the TB s
heet but you will
the trial balance has
s
ucces
s
fully been imported into the template. Rounding in financial s
tatements
Roun
if you don't require three categories
of deferred tax
is
s
ued and outs
tanding. An additional 55

Page 130

Sheet1

Page 131

Sheet1

Page 132

Sheet1

@_ "R"\ * #

Page 133

Sheet1

Page 134

Sheet1

Page 135

Sheet1

Page 136

Sheet1

Page 137

Sheet1

Page 138

Sheet1

Page 139

Sheet1

Page 140

Sheet1

Vthe depreciation of that as
s
et is
revis
ed accordingly to reflect the new expectations
.yIntangible as
s
ets
are s
tated at cos
t les
s

it is
abs
olutely es
s
ential that the trial balance s
till balances
and that the retained earnings
balance is
calculated accurately
the res
ult is
not neces
s
arily the s
ame as
the rounded value of the total but if the decimal values
are rounded to the neares
t in
you can clear the contents
of the columns
that are not required for the purpos
e of the note (but make s
ure that you always
re
000 s
hares
(2013: 60

Page 141

Sheet1

Page 142

Sheet1

Page 143

Sheet1

##0.00_ ;_ "R"\ * \-#

Page 144

Sheet1

Page 145

Sheet1

Page 146

Sheet1

Page 147

Sheet1

Page 148

Sheet1

Page 149

Sheet1

Page 150

Sheet1

Page 151

Sheet1

us
eful life or res
idual value of an intangible as
s
et

otherwis
e your financial s
tatements
for the compar
the total that is
calculated is
guaranteed to be a
work in progres
s
and finis
hed goods
. The inventor
000) are legally authoris
ed

Page 152

Sheet1

Page 153

Sheet1

Page 154

Sheet1

##0.00_ ;_ "R"\ * "-"??_ ;_ @_ 6+1_ * #

Page 155

Sheet1

Page 156

Sheet1

Page 157

Sheet1

Page 158

Sheet1

Page 159

Sheet1

Page 160

Sheet1

Page 161

Sheet1

Page 162

Sheet1

the amortis
ation is
revis
ed accordingly to reflect the new expectations
.zAt each reporting date
thes
e financial periods
will repres
ent the financial periods
that are required for exis
ting bus
ines
s
es
. If you are compiling financ
your financial s
tatements
are guaranteed to be accurate. We therefore recommend always
us
ing the TBImport s
heet before i
linking the new reporting codes
to the appropriate accounts
on the trial balance

Page 163

Sheet1

Page 164

Sheet1

Page 165

Sheet1

##0.00_ ;_ * \-#

Page 166

Sheet1

Page 167

Sheet1

Page 168

Sheet1

Page 169

Sheet1

Page 170

Sheet1

Page 171

Sheet1

Page 172

Sheet1

Page 173

Sheet1

property
you may however need to change the column headings
accordingly (s
tart with the year before
the s
ame procedure that needs
to be followed in order to add new columns
to the TB s
heet ne
copying the formulas
from one of the exis
ting rows
and ens
uring that the total calculation

Page 174

Sheet1

Page 175

Sheet1

Page 176

Sheet1

##0.00_ ;_ * "-"??_ ;_ @_ [$-1C09]dd\ mmmm\ yyyydd\ mmmm\ yyyy4/_ *

Page 177

Sheet1

Page 178

Sheet1

Page 179

Sheet1

Page 180

Sheet1

Page 181

Sheet1

Page 182

Sheet1

Page 183

Sheet1

Page 184

Sheet1

plant and equipment and intangible as
s
ets
are reviewed to determine whether
you can add s
ubs
equent financial periods
by s
imply copying the las
t column
multiple accounts
on the Trial Balance may be linked to the s
ame financial r
linking the new reporting codes
to the appropriate accounts
on the trial balan

Page 185

Sheet1

Page 186

Sheet1

Page 187

Sheet1

##0.0_ ;_ * \-#

Page 188

Sheet1

Page 189

Sheet1

Page 190

Sheet1

Page 191

Sheet1

Page 192

Sheet1

Page 193

Sheet1

Page 194

Sheet1

Page 195

Sheet1

the recoverable tamount of any affected as
s
et (or group of related as
s
ets
) is
es
timated
changing the column heading to the next financial period and clearing all the account bal
you will need to s
elect all the codes
that form part of the main code when filtering data
copying the formulas
from the Prepayments
row and ens
uring that the total calculations
ar

Page 196

Sheet1

Page 197

Sheet1

Page 198

Sheet1

##0.0_ ;_ * "-"??_ ;_ @_ 0+_ * #

Page 199

Sheet1

Page 200

Sheet1

Page 201

Sheet1

Page 202

Sheet1

Page 203

Sheet1

Page 204

Sheet1

Page 205

Sheet1

Page 206

Sheet1

the carrying amount is
reduced to its
es
timated recoverable amount

note that s
ome of thes
e values
will need to remain unchanged for the next financial period.
s
ome of the notes
to the financial s
tatements
may not be applicable to your bus
ines
s
and the note numbers
tha
greater than one year but les
s
than 5 years
and greater than 5 years
. Thes
e amounts
need to be entered on

Page 207

Sheet1

Page 208

Sheet1

Page 209

Sheet1

##0_ ;_ * \-#

##0_ ;_ * "-"??_ ;_ @_ .)_ * #

Page 210

Sheet1

Page 211

Sheet1

Page 212

Sheet1

Page 213

Sheet1

Page 214

Sheet1

Page 215

Sheet1

Page 216

Sheet1

Page 217

Sheet1

and an<impairment los
s
is
recognis
ed immediately in profitat each reporting date

we recommend hiding the appropriate rows
ins
tead of deleti

we recommendand
that"F-OLEASEP3"
you review the reporting
s
tandard codes
.Trade
fi
F-OLEASEP2"
and othe
F-FLEASEP2" and "F-FLEASEP3" reporting clas
s
es
. Noteretained
tha
earnings
balances
have been linked to the correct reporting

Page 218

Sheet1

Page 219

Sheet1

Page 220

Sheet1

##0_ ;_ * \-#

Page 221

Sheet1

Page 222

Sheet1

Page 223

Sheet1

Page 224

Sheet1

Page 225

Sheet1

Page 226

Sheet1

Page 227

Sheet1

Page 228

Sheet1

inventories
are as
s
es
s
ed for impairment by comparing the carrying amount of each item ofinventory (or group of s
imilar items

you s
hould not

of the data note
on the
AFS s
heet.
It default
is
imperative
that you read
throughnamely
all the trade
contents

that are
includ
P3" reporting codes
.Trade
anddelete
other any
payables
hThis

provides

for two
trade payables

categories

payables

and
accr
been linked to the correct reporting clas
s
codes
and that you have included a trial balance for three annual periods
.c % If an error is
dis
pla

Page 229

Sheet1

Page 230

Sheet1

Page 231

Sheet1

##0_ ;_ * "0"_ ;_ @_ 0+_ * #

Page 232

Sheet1

Page 233

Sheet1

Page 234

Sheet1

Page 235

Sheet1

Page 236

Sheet1

Page 237

Sheet1

Page 238

Sheet1

Page 239

Sheet1

its
carrying amount is
reduced to s
elling price les
s
cos
ts
to complete and s
ell

you can add the appropriate

row(s
)
to the
AFS s
heet
by ins
erting
thes
pecified
required on
number
of news
heet
rows
next to the "F-RELCR" rep
ded in thes
e calculations
.The
amounts
that
are due
to related
parties

need to be
the FinInfo
e made to the template or that the retained earnings
balance at the end of the period does
not agree to the s
um of the balance at the begin

Page 240

Sheet1

Page 241

Sheet1

Page 242

Sheet1

##0_ ;_ * \(#

Page 243

Sheet1

Page 244

Sheet1

Page 245

Sheet1

Page 246

Sheet1

Page 247

Sheet1

Page 248

Sheet1

Page 249

Sheet1

Page 250

Sheet1

and an impairment1los
s
is
recognis
ed immediately in profit or los
s
.If an impairment los
s
s
ubs
equently revers
es

a new clas
s

code in code.
column
A andamounts

copyingare
the then
TB formulas

at the bottom
theincluded
AFS s
heet
th
nfo s
heet nextentering
to the "F-RELCR"
reporting
Thes
e
deductedwhich
from are
the included
trade payables

amountofand
in ainto
s
epa
o the s
um of the balance at the beginning of the period and the net profit or los
s
for the period. Review all changes
that you have made to th

Page 251

Sheet1

Page 252

Sheet1

Page 253

Sheet1

##0\)_ ;_ * "0"_ ;_ @_ [$-409]hh:mm:s
s
\ AM/PM 0.0% 
 
 
 
 
 
 
 
 
 
 

Page 254

Sheet1

Page 255

Sheet1

Page 256

Sheet1

Page 257

Sheet1

Page 258

Sheet1

Page 259

Sheet1

Page 260

Sheet1

Page 261

Sheet1

the carrying amount of the as
s
et (or group of related as
s
ets
) is
increas
ed to the revis
ed es
timate of its
recoverable amount (s

it is
imperative
thatonthe
becopying
integrated
the exis
ting
income
s
tatement
or balance
and that
cas
hthe
flow
calculatio
des
to the appropriate
accounts

thecalculations

trial balance,
theinto
formulas

from the
Accrued
Expens
es

row ands
heet
ens
uring
total
calcul
ering the TB s
heet by individual allocation codes
and tracing the totals
at the top of the s
heet to the appropriate amounts
on the financial s
t

Page 262

Sheet1

Page 263

Sheet1

Page 264

Sheet1

 
 *  
 
   P
  P
 
 
 
  ""+  `
    !  ""

Page 265

Sheet1

Page 266

Sheet1

Page 267

Sheet1

Page 268

Sheet1

Page 269

Sheet1

Page 270

Sheet1

Page 271

Sheet1

Page 272

Sheet1

in the cas
e of inventories
)

provide
guidance
oncalculated
the information
that the
is
included
inin
each
of the financial
on the
AFS s
heet.
One not
of
s
for the year inwe
the
s
ame column
are
by adding
amounts

the s
ection
three provis
ion
categorys
tatements

columns
.The
default
provis
ions

uidance in t<hes
e ins
tructions
, pleas
e e-mail us
at s
upport@excel-s
kills
.com for as
s
is
tance. This
template has
been des
igned with flexibility

Page 273

Sheet1

Page 274

Sheet1

Page 275

Sheet1

 
 " 
 #  a>
 $ 
 %


 %
 %S#
 %
 %
 %
 %



Page 276

Sheet1

Page 277

Sheet1

Page 278

Sheet1

Page 279

Sheet1

Page 280

Sheet1

Page 281

Sheet1

Page 282

Sheet1

Page 283

Sheet1

but notyin exces
s
of the amount that would have been determined had no impairment los
s
been recognis
ed for the as
s
et (or

other income
d next to the "F-PROV1"
reporting code on the FinInfo s
heet. The opening and clos
ing balances
of the s
econd column are calculated bas
ed
ements
, pleas
e e-mail our Support function and provide a brief explanation of your requirements
.BS-270BS-730 www.excel-s
kills
.com C

Page 284

Sheet1

Page 285

Sheet1

Page 286

Sheet1

Page 287

Sheet1

Page 288

Sheet1

Page 289

Sheet1

Page 290

Sheet1

Page 291

Sheet1

Page 292

Sheet1

Page 293

Sheet1

Page 294

Sheet1

if lower

cos
ts

and
tax are
calculated
in the res
pective
notes

theincluded
financial in
s
tatements
.
of s
ales

he "F-PROV2" finance
reporting
code
on income
the FinInfo
s
heet.The
additions

to provis
ions

thattoare
the firs
t twoCos
t
columns

are calculated bas

ctual property of www.excel-s
kills
.com and is
protected by international copyright laws
. Any publication or dis
tribution of this
template outs
id

Page 295

Sheet1

Page 296

Sheet1

Page 297

Sheet1

Page 298

Sheet1

Page 299

Sheet1

Page 300

Sheet1

Page 301

Sheet1

Page 302

Sheet1

Page 303

Sheet1

Page 304

Sheet1

Page 305

Sheet1

the pres
ent value of minimum leas
e payments
) at the inception of the leas
e. The corres
ponding liability to thewles
s
or is
includ

dividends

paid
defaultthat
groups

of expens
es

calculated
on the s
tatement
of comprehens
ive
and s
heet
retained
umns
are calculated
bas
ed
onand
the the
amounts

are s
pecified
nextare
to the
"F-PROVAD1"
and "F-PROVAD2"
codes
on income
the FinInfo
andea
t
n of this
template outs
ide the s
cope of the permitted us
e of the template is
expres
s
ly prohibited. In terms
of the permitted us
e of this
templa

Page 306

Sheet1

Page 307

Sheet1

Page 308

Sheet1

Page 309

Sheet1

Page 310

Sheet1

Page 311

Sheet1

Page 312

Sheet1

Page 313

Sheet1

Page 314

Sheet1

Page 315

Sheet1

Page 316

Sheet1

chieve a cons
tant rate of interes
t on the remainingxbalance of the liability. Finance charges
are deducted in meas
uring profit or los
s
. As
s
ets

copying
the accuracy
formulas
of
in column
G and I are
andtherefore
entering a
new reporting
clas
s

code in
A. amounts

The new that
codehave
s
hould
then
be u
a balancing figure
and the
thes
e amounts

dependent
on the
accuracy
ofcolumn
the other
been
entere
quire acces
s
to the template as
a direct res
ult of the us
e of the template by the regis
tered us
er is
allowed. Subs
equent dis
tribution of the tem

Page 317

Sheet1

Page 318

Sheet1

Page 319

Sheet1

Page 320

Sheet1

Page 321

Sheet1

Page 322

Sheet1

Page 323

Sheet1

Page 324

Sheet1

Page 325

Sheet1

Page 326

Sheet1

Page 327

Sheet1

us
ers

s
hould
care from
not tothe
us
e
one of the
exis
ting
clas
s

code and revers
als
amounts
in the third column are ca
calc< ulated in
the firs
t
twotake
columns

amounts

in the
Total reporting
column. The
additions

nt of international copyright laws
.%(Regis
tration Number: 2011 999999 99)8Financial s
tatements
for the year ended 28 February 20142345

Page 328

Sheet1

Page 329

Sheet1

Page 330

Sheet1

Page 331

Sheet1

Page 332

Sheet1

Page 333

Sheet1

Page 334

Sheet1

Page 335

Sheet1

Page 336

Sheet1

Page 337

Sheet1

Page 338

Sheet1

theand
difference
willamounts

be highlighted
in orange
in are
column
K or L bas
ed
and theonus
er
need to
review
trials
pecified
balancenext
in order
to "F-PR
deter
n. The additions

revers
als

in the third
column
calculated
the will
amounts

that
havethe
been
to the
)8Financial s
tatements
for the year ended 28 February 201423456 - 12mThes
e financial s
tatements
were approved by the board of directo

Page 339

Sheet1

Page 340

Sheet1

Page 341

Sheet1

Page 342

Sheet1

Page 343

Sheet1

Page 344

Sheet1

Page 345

Sheet1

Page 346

Sheet1

Page 347

Sheet1

Page 348

Sheet1

Page 349

Sheet1

payable and
for taxation
which
arethat
all calculated
on the balance
bas
ed
o
ut affecting anydividends

of the calculations

as
the
longprovis
ion
as
the reporting
code
format
has
been des
cribed
in the s
heet
previous

paragraphs

are retained. Al
ary 2014BStatement of changes
in equity for the year ended 28 February 2014At 01 March 2012At 28 February 2013At 28 February 2014;

Page 350

Sheet1

Page 351

Sheet1

Page 352

Sheet1

Page 353

Sheet1

Page 354

Sheet1

Page 355

Sheet1

Page 356

Sheet1

Page 357

Sheet1

Page 358

Sheet1

Page 359

Sheet1

Page 360

Sheet1

the appropriate
totalAls
o,
as
s
ets

anddon't
totalrequire
liabilities

& equity
totals
of
willprovis
ions
,
be highlighted
in orange.
Wecontents

s
ugges
tofthat
review
revious
paragraphs

are retained.
if you
three
categories

you can
clear the
theus
ers

columns

thatthe
areg
February 2013At 28 February 2014;Statement of cas
h flows
for the year ended 28 February 2014- Finance cos
ts
- Income taxes
- Dividends

Page 361

Sheet1

Page 362

Sheet1

Page 363

Sheet1

Page 364

Sheet1

Page 365

Sheet1

Page 366

Sheet1

Page 367

Sheet1

Page 368

Sheet1

Page 369

Sheet1

Page 370

Sheet1

Page 371

Sheet1

n and
adjus
tments

/ impairment
arebecalculated
8 and 9.
The movement
in provis
ions

t Liabilities
This
amortis
atio<
note is
provided
as
fair
an value
example
of the information
that los
s
es

needs
to
included in anotes

contingent
liability
note and can
be hiddenis
i
ovis
ions
'- (Gains
) / Los
s
es
on s
ale of equipment6- Decreas
e / (Increas
e) in trade and other receivables
&- Decreas
e / (Increas
e) in inventori

Page 372

Sheet1

Page 373

Sheet1

Page 374

Sheet1

Page 375

Sheet1

Page 376

Sheet1

Page 377

Sheet1

Page 378

Sheet1

Page 379

Sheet1

Page 380

Sheet1

Page 381

Sheet1

Page 382

Sheet1

entire
clos
ingThe
bal information in the default note needs
to be replaced by your own info if the note is
to be retained in the f
be hidden if itthe
is
not
required.
in inventories
3- Increas
e / (Decreas
e) in trade and other payables
YAccounting policies
and explanatory notes
to the financial s
tatements
fo

Page 383

Sheet1

Page 384

Sheet1

Page 385

Sheet1

Page 386

Sheet1

Page 387

Sheet1

Page 388

Sheet1

Page 389

Sheet1

Page 390

Sheet1

Page 391

Sheet1

Page 392

Sheet1

Page 393

Sheet1

the los
s
on
s
ale of equipment
in note
6 and
book
value
equipment
has

been s
old
is
calculated
quired. The information
in the default
note needs
is
tocalculated
be replaced
by your
ownthe
info
if the
noteofis
the
to be
retained that
in the
financial
s
tatements
.,Eve
e / (Decreas
e) in trade and other payables
YAccounting policies
and explanatory notes
to the financial s
tatements
for the year ended 28 Fe

Page 394

Sheet1

Page 395

Sheet1

Page 396

Sheet1

Page 397

Sheet1

Page 398

Sheet1

Page 399

Sheet1

Page 400

Sheet1

Page 401

Sheet1

Page 402

Sheet1

Page 403

Sheet1

Page 404

Sheet1

equipment
is
calculated
8. TheThe
newinformation
finance leas
es

needneeds

to be s
pecified
as
part
the own
financial
porting period plant
event&note
and canthat
be hidden
if it is
in
notnote
required.
in theamounts

default note
to be replaced
byofyour
info ifin
s
s
activities
are the nmanufacture and s
ale of frozen foods
. The addres
s
of its
regis
tered office and principal place of bus
ines
s
is
:.10 Berks

Page 405

Sheet1

Page 406

Sheet1

Page 407

Sheet1

Page 408

Sheet1

Page 409

Sheet1

Page 410

Sheet1

Page 411

Sheet1

Page 412

Sheet1

Page 413

Sheet1

Page 414

Sheet1

Page 415

Sheet1

dividends

receivedowed
amounts

are calculated
in note
4 while
theon
interes
t
received
amounts

to be s
pecified
on the
FinIn
of the reportingthe
entity.
The amounts

by related
parties
need
to be
entered
the FinInfo
s
heet
next toneed
the "F-RELDB"
reporting
code
a
14 (continued)

Page 416

Sheet1

Page 417

Sheet1

Page 418

Sheet1

Page 419

Sheet1

Page 420

Sheet1

Page 421

Sheet1

Page 422

Sheet1

Page 423

Sheet1

Page 424

Sheet1

Page 425

Sheet1

Page 426

Sheet1

plantThe
& equipment
and als
o
removed
fromneed
the finance
leas
e liabilities

in order
to ens
ure
the actual
cas
h repayments

receivables
note.
amounts
owed
to related
parties

to be entered
on the FinInfo
s
heet
next tothat
theonly
"F-RELCR"
reporting
code and

Page 427

Sheet1

Page 428

Sheet1

Page 429

Sheet1

Page 430

Sheet1

Page 431

Sheet1

Page 432

Sheet1

Page 433

Sheet1

Page 434

Sheet1

Page 435

Sheet1

Page 436

Sheet1

Page 437

Sheet1

The
dividends

amounts

aretotal
calculated
by deducting
the opening
bal key management which needs
to be recorded on the
The note als
o
includes

the paid
dis
clos
ure
of the
remuneration
of directors

and other

Page 438

Sheet1

Page 439

Sheet1

Page 440

Sheet1

Page 441

Sheet1

Page 442

Sheet1

Page 443

Sheet1

Page 444

Sheet1

Page 445

Sheet1

Page 446

Sheet1

Page 447

Sheet1

Page 448

Sheet1

error
will be dis
played
column
K.recorded
This
erroron
is
the
probably
res
ult next
of antoerror
with the retained
earnings

balances
but could
ctors
and otheran
key
management
which in
needs

to be
FinInfoa s
heet
the "F-REMUN"
reporting
code.Troubles
hooting

Page 449

Sheet1

Page 450

Sheet1

Page 451

Sheet1

Page 452

Sheet1

Page 453

Sheet1

Page 454

Sheet1

Page 455

Sheet1

Page 456

Sheet1

Page 457

Sheet1

Page 458

Sheet1

Page 459

Sheet1

it probably
means

that anthe
amo
ance s
heet is
not
in balance,
complete
following s
teps
in order to res
olve the imbalance: % Check that the appropriate totals
above the

Page 460

Sheet1

Page 461

Sheet1

Page 462

Sheet1

Page 463

Sheet1

Page 464

Sheet1

Page 465

Sheet1

Page 466

Sheet1

Page 467

Sheet1

Page 468

Sheet1

Page 469

Sheet1

Page 470

Sheet1

amended
s
tatements

may contain
errors
!Note:
If you delete
s
ome
of thethe
default
notes

that have
been
, complete theotherwis
e
following the
s
teps

in order financial
to res
olve
the imbalance:
% Check
that the appropriate
totals

above
column
headings

on the
TB

Page 471

Sheet1

Page 472

Sheet1

Page 473

Sheet1

Page 474

Sheet1

Page 475

Sheet1

Page 476

Sheet1

Page 477

Sheet1

Page 478

Sheet1

Page 479

Sheet1

Page 480

Sheet1

Page 481

Sheet1

willbalance
need tos
heet
change
es
not balance,you
your
willthe
als
onot
not balance. % Check whether there are any cells
in column A on the TB s
heet that are formatt

Page 482

Sheet1

Page 483

Sheet1

Page 484

Sheet1

Page 485

Sheet1

Page 486

Sheet1

Page 487

Sheet1

Page 488

Sheet1

Page 489

Sheet1

Page 490

Sheet1

Page 491

Sheet1

Page 492

Sheet1

may have
to move
the rows

which
theinpage
headings

to TB
news
heet
row locations

s
o that the
page
headings

are includeIf
eet will als
o notyou
balance.
% Check
whether
there
arecontain
any cells

column
A on the
that are formatted
with
a red
cell background.

Page 493

Sheet1

Page 494

Sheet1

Page 495

Sheet1

Page 496

Sheet1

Page 497

Sheet1

Page 498

Sheet1

Page 499

Sheet1

Page 500

Sheet1

Page 501

Sheet1

Page 502

Sheet1

Page 503

Sheet1

country
of incorporation
andis
the
bus
ines
s

addres
s

to becode
entered
on to
thebe
Set-up
s
heet.
The
depreciation
rates

thatnew
are in
ntains
a red cell
background
and the cell
blank,
it means

that aneed
reporting
needs

entered
in the
cell.
% If you've
added
re

Page 504

Sheet1

Page 505

Sheet1

Page 506

Sheet1

Page 507

Sheet1

Page 508

Sheet1

Page 509

Sheet1

Page 510

Sheet1

Page 511

Sheet1

Page 512

Sheet1

Page 513

Sheet1

Page 514

Sheet1

enteringcells

a new
in financial
column As
tatement calculations
. In order to res
olve this
is
s
ue, you will have to undo the dele
s
that you've deleted
thatreporting
form partclas
s

of the

Page 515

Sheet1

Page 516

Sheet1

Page 517

Sheet1

Page 518

Sheet1

Page 519

Sheet1

Page 520

Sheet1

Page 521

Sheet1

Page 522

Sheet1

Page 523

Sheet1

Page 524

Sheet1

Page 525

Sheet1

copying
the formulas

of the exis
ting
rows

and
theundo
new the
reporting
appropriate
the trial
financial s
tatement
calculations
.
In from
orderone
to res
olve
this
is
s
ue,
you
willlinking
have to
delete clas
s

actiontoorthe
revert
back to accounts

a previous
on
s
aved
ve

Page 526

Sheet1

Page 527

Sheet1

Page 528

Sheet1

Page 529

Sheet1

Page 530

Sheet1

Page 531

Sheet1

Page 532

Sheet1

Page 533

Sheet1

Page 534

Sheet1

Page 535

Sheet1

Page 536

Sheet1

always

ens
ure multiple
that you columns

als
o review
adjus
t
in the
total row.
the formula
does
notthat
include
thebe
re
em.p % Reviewyou
all s
hould
the notes

that contain
andand
check
thatthe
youformula
have not
allocated
anyIfaccounts

to columns

may all
have

Page 537

Sheet1

Page 538

Sheet1

Page 539

Sheet1

Page 540

Sheet1

Page 541

Sheet1

Page 542

Sheet1

Page 543

Sheet1

Page 544

Sheet1

Page 545

Sheet1

Page 546

Sheet1

Page 547

Sheet1

your balance
s
heet
willanot
default
other income
items

butayou
canbe
add
additional
items

if re
cleared. All allocations

that end
with
"1" balance.The
will be included
in thenote
firs
tincludes

column, three
all allocations

that end
with
"2" will
included
in the
s
econd

Page 548

Sheet1

Page 549

Sheet1

Page 550

Sheet1

Page 551

Sheet1

Page 552

Sheet1

Page 553

Sheet1

Page 554

Sheet1

Page 555

Sheet1

Page 556

Sheet1

Page 557

Sheet1

Page 558

Sheet1

entering
a new
reporting
clas
s
in%column
A the income s
tatement and ens
ure that the retained earnings
at the beginning of bo
with a "3" will be
included
in the
third column.
Refer to

Page 559

Sheet1

Page 560

Sheet1

Page 561

Sheet1

Page 562

Sheet1

Page 563

Sheet1

Page 564

Sheet1

Page 565

Sheet1

Page 566

Sheet1

Page 567

Sheet1

Page 568

Sheet1

Page 569

Sheet1

formulas

from
one that
of the
exis
ting
rows

and linking
new reporting
to the appropriate
accounts

on the
% Refer to thecopying
income the
s
tatement
and
ens
ure
the
retained
earnings

at thethe
beginning
of bothclas
s

the current
and comparative
periods

aretrial
co

Page 570

Sheet1

Page 571

Sheet1

Page 572