Ordinary level 2025 South West mock ohada financial reporting 2
Ordinary level 2025 South West mock ohada financial reporting 2
Appendix 4 for question 7: Statement of Eguiiy
Impairment
2022
Impairment
2023
Market Value Market Va>Jv r?w*’^chase Cost
Securities Qty UP 2022 j Amount UP 2023 Amount UP A^unt !
!
Tota Impainnent Losses on Equity Securities
–Standard System
Appendix 5 for question 8: Profit and Loss Account for the year ending 31/12/.
| Name of Business: Identification N°: |
Financial Year Ended:31/12/. Duration (in months): |
|||
| Refi | Description | Note | YearN | |
| TA Sales of goods RA Purr.har.es of goods |
A | + | 21 22 |
|
| RB Variation of stocks cf goods | +/– | 6 | ||
| XA BE?XV | > MM B |
+ + + |
||
| TB Sales of manufactured products | 21 | |||
| TC Works, services sold TD Accessory revenues |
C D |
21 21 |
||
| XB | ||||
| TE Stored production (or issued) | +/– + |
6 | ||
| TF Self–constructed assets TG Operating subvention TH Other revenues |
21 | |||
| + • 21 | ||||
| + + |
21 | |||
| Transfer of operating expenses | 12 | |||
| Purchases of raw materials and related stores Variation of stock of raw materials and related store |
22 6 |
+/– | ||
| Other purchases | 22 | |||
| Variation of stock of other supplies | +/– | 6 | ||
| Transport | 23 | |||
| External services Taxes and rates Other expenses xc RK Personnel expenses |
24 25 26 27 ~* V V 28 3C&28 |
|||
| – | ||||
| XD | ||||
| TJ Depreciation, impairment and investment subventions written back + | ||||
| RL Depreciation, impai | provision expenses | |||
| ’vi | XE \; y. | |||
| TK Financial and related revenues | + + + |
29 | ||
| TL Financial impairment and provision written back | 28 | |||
| TM Transfer of financial expenses RM Financial and related expenses |
12 29 |
|||
| RN Financial impairment and provision expenses | – 3C&28 | |||
| “0 | ’1 * | XF i si | P: | ri ‘ |
| 8554 | mMmi | |||
| :–v” | V‘ |
TN Revenues from disposals of fixed assets + 3D
TO Other revenues OOA + 30
RO Values of disposals of fixed assets 3D
RP • Other expenses OOA 30
XH ‘‘M
RQ Employees profit sharing scheme
RS Income tax 3D
A T Settlement [ VAT — —I provision
| Exclusive 300,000 131,175 ^storueiMjnclusivo Inclusive 2022 2023 Debt On VAT On |
|||
| Doubtfo‘ | Exclusive | Losses | |
| 267,120 572,400 333^00 381,600 400,000 0 381,600 |
|||
| Esooo | 155,875 | ‘ y •• | WJ i |
| Samuel fClau^ Totals |
85,360 | * * M « T| |
–X |
our answer sheet
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Appendix 2 for question 5a:(to be submitted with your answer sheet)
PROFIT AND LOSS ACCOUNT (MINIMUM CASH SYSTEM)
Profit and loss Account (income statement) under minimum cash system
Business Name:
Identification Number:
financial Year End
..durationfmonth)..,
r
Revenues from sales or services rendered
Other revenues from activities
TOTAL REVENUES
Expenseson purchase
A
Expenses on rents
Expenses on salaries
Expenses on taxes and rates
Interest expenses
Other expenses on activities
TOTAL EXPENSES
