By Henry Lunt
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There are two main reasons for the different organisational structures that exist – the nature of their activities and their size. 1 Proﬁt-making organisations Some organisations are formed with the intent of making proﬁts from their activities for their owners: (a) Sole traders (sole proprietors). These are organisations that are owned by one person. They tend to be small because they are constrained by the limited ﬁnancial resources of their owner. (b) Partnerships. These are organisations owned by two or more persons working in common with a view to making a proﬁt.
The purchase by cheque of a non-current asset affects only assets, and the payment of payables by cheque affects assets and liabilities, but neither affects capital. 7 Answer: (D) The accounting equation changes when one or more of assets, liabilities or capital changes. Selling goods at a proﬁt would change capital; purchasing a non-current asset on credit would change assets and liabilities; the owner withdrawing cash would change assets and capital; receivables paying their accounts in cash would not affect any of these.
In order to prepare the above statement you should recognise that individual assets, capital and liabilities are grouped under ﬁve main headings as: • • • • • 25 THE FRAMEWORK OF FINANCIAL STATEMENTS Balance sheet: vertical format Assets Non-current assets Land Buildings Ofﬁce equipment Page:25 non-current assets current assets capital non-current liabilities current liabilities. 5 The income statement In the course of his business Nadim will attempt to earn money by selling his goods to customers.
CIMA Learning System Fundamentals of Financial Accounting: New syllabus (Cima Learning Systems Certificate Level) by Henry Lunt