Exemplar Company - Acctg 211

EXEMPLAR COMPANY COMPANY Statement of Financial Position December 31, !1"

 ASSETS  ASSETS (CURRENT ASSETS) NOTES Cas# an$ Cas# E%&i'alent "!!,!!!  *ra$e  *ra$e an$ ot#er Recei'ables +!,!!!

(1) ()

-n'entories 1,3!!,!!!

(3)

Pre.ai$ E/.enses 0!,!!!

()

 *ra$in  *ra$in Sec&rities 2!,!!!

 *otal  *otal c&rrent assets ,0!,!!!

(NON-CURRENT ASSETS)  

NOTES Pro.ert4 .lant 5 e%&i.ment Lon6term in'estments -ntanible assets Ot#er non6c&rrent assets

*otal non6c&rrent non6c& rrent assets asset s 1!,11!,!!!

(") (+) (0) (2)

2,""!,!!! 1,31!,!!! 1!!,!!! 1"!,!!!

 *otal assets 1,!!,!!!

LIABILITIES AND SHAREHOLDER’S EQUITY  (CURRENT LIABILITIES)    *ra$e 5 ot#er .a4ables 1,!!!,!!!

NO*E ()

 *otal c&rrent liabilities 1,!!!,!!!

(NON-CURRENT LIABILITIES)  

NOTES

7on$ .a4able ",!!!,!!! Premi&m an$ bon$s .a4able 1,!!!,!!! *otal non6c&rrent liabilities +,!!!,!!!

(SHAREHOLDER’S EQUITY)  

NOTES

Or$inar4 s#are ca.ital ",!!!,!!! Reser'e 0!!,!!! Retaine$ earnins ($e8cit) (1,2!!,!!!)

(1!)

Preference s#are ca.ital ,!!!,!!!

 *otal s#are#ol$er9s e%&it4 ",!!,!!!  *otal liabilities an$ s#are#ol$er9s e%&it4 1,!!,!!!

NOTE 1-Cas hand Cas hequi val ent Cash and cash equia!en" T&"a! cash ' cash equia!en"

NOTE 2-Tr adeandot herr ecei vabl es Acc&un"s eceia!e *$$%$$$ N&"es eceia!e +#$%$$$ Accued in"ees" &n n&"es ,aa!e .$%$$$ A!!&/ance 0& d&u"0u! acc&un"s (+$%$$$) T&"a! "ade and &"he eceia!es 12$%$$$

  NOTE 3-I nvent ori es   Inen"&ies .%3$$%$$$ T&"a! inen"&ies .%3$$%$$$

#$$%$$$ #$$%$$$

  NOTE 4–Prepai dExpenses 4e,aid e5,enses 6$%$$$ T&"a! ,e,aid e5,enses 6$%$$$

NOTE 5–Pr oper t y,pl antandequi pment Bui!din7 #%$$$%$$$ Equi,8en" .%$$$%$$$ Land .%#$$%$$$ C&8,u"e s&0"/ae 3%+#$%$$$ Accu8u!a"ed de,ecia"i&n- ui!din7 (+%$$$%$$$) Accu8u!a"ed de,ecia"i&n 9 equi,8en" (+$$%$$$) T&"a! ,&,e"% ,!an" ' equi,8en" :%##$%$$$

NOTE 6–Longt er mi nvest ments Cash suende a!ue 1$%$$$ 4e0eence shae ede8,"i&n 0und 3#$%$$$ Sin;in7 0und 2$$%$$$ Land he!d 0& s,ecu!a"i&n #$$%$$$

T&"a! !&n7-"e8 ines"8en"s .%3.$%$$$

NOTE 7–I nt angi bl eass et s Lease i7h"s .$$%$$$ T&"a! in"an7i!e asse"s .$$%$$$

NOTE 8–Ot hernoncur r entasset s L&n7- "e8 e0unda!e de,&si" #$%$$$ Adances "& &
NOTE 9–Tr adeand ot herpayabl es N&"e ,aa!e 3$$%$$$ SSS ,aa!e .$%$$$ Acc&un"s ,aa!e 2$$%$$$ Uneaned en" inc&8e 2$%$$$ Accued sa!aies .$$%$$$ Diidends ,aa!e .+$%$$$

=i"hh&!din7 "a5 ,aa!e 3$%$$$ T&"a! "ade and &"he ,aa!es .%$$$%$$$

NOTE 10–Reser ves Shae ,e8iu8 9 ,e0eence #$$%$$$ Shae ,e8iu8 9 &dina +$$%$$$ T&"a! esees 6$$%$$$