1. Trading Profit and Loss and Appropriation Account and Balance Sheet Junior Cert
Trading Cost of Sales Gross Profit
Opening stock
Sales – Sales Purchases- P. returns
Carriage in
Returns = Net Import duty/ customs duty
sales Manufacturing wages
COS Due(+)
COS prepaid (-)
Expenses
Net Profit Insurance Gains
Gross profit + gains - Rates Rent received
expenses L&H Interest received
Bad debts
Depreciation Commission received
Exp due (+) Gain due (+)
Exp prepaid (-) Gain prepaid (-)
Notes:
Appropriation
Reserves Insert text here
+ P& L balance
FBY
-Dividend declared (% of
issued share capital)

2. Trading Profit and Loss and Appropriation Account and Balance Sheet Junior Cert
Fixed Assets – Current Assets Current Liabilities
Depreciation = NBV Closing stock
Dividend declared
Debtors
Machinery Creditors
Cash
Bank overdraft
Equipment Bank
Gain Prepaid
Land Gain due
Expense due
Expense prepaid
Premises COS due
COS Prepaid
Fixtures & Fittings
Financed By Total Net Assets Working Capital
Authorised share
capital Working capital CA- CL
Issued share capital + &Fixed assets NBV
reserves +long term total
loan
Notes:
Capital Employed
Reserves Insert text here
Issued share capital +
reserves +long term loan