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Example 3.2: Statement of Financial Position—Highly Detailed
ОглавлениеABC Corporation Statement of Financial Position December 31, 20X1
| Assets | |||
| Current assets: | |||
| Cash and bank deposits: | |||
| Restricted to current bond maturity | $xxx | ||
| Unrestricted | xxx | $xxx | |
| Short‐term investments: | |||
| Marketable equity securities (trading) | xxx | ||
| Marketable debt securities (available‐for‐sale) | xxx | ||
| Refundable income taxes | xxx | ||
| Receivables from affiliates | xxx | ||
| Accounts receivable | xxx | ||
| Less allowance for uncollectible accounts | (xxx) | xxx | |
| Notes receivable due in 20X2 | xxx | ||
| Less discounts on notes receivable | (xxx) | xxx | |
| Installment notes receivable due in 20X2 | xxx | ||
| Interest receivable | xxx | ||
| Creditors' accounts with debit balances | xxx | ||
| Advances to employees | xxx | ||
| Inventories (carried at the lower of cost or market using FIFO): | |||
| Finished goods | xxx | ||
| Work in process | xxx | ||
| Raw materials | xxx | xxx | |
| Deferred income taxes (net of valuation allowance of $xxx) | |||
| Prepaid expenses: | |||
| Prepaid rent | xxx | ||
| Prepaid insurance | xxx | xxx | |
| Total current assets | $xxx | ||
| Long‐term investments: | |||
| Investments in equity securities (available‐for‐sale) | xxx | ||
| Investments in bonds (held‐to‐maturity) | xxx | ||
| Investments in equity securities (at cost, plus equity in undistributed net earnings since acquisition) | xxx | ||
| Investments in unused land and facilities | xxx | ||
| Cash surrender value of officers' life insurance policies | xxx | ||
| Sinking fund for bond retirement | xxx | ||
| Plant expansion fund | xxx | ||
| Total long‐term investments | $xxx | ||
| Property, plant, and equipment: | |||
| Land | $xxx | ||
| Buildings (including capitalized interest of $xxx) | xxx | ||
| Machinery and equipment | xxx | ||
| Furniture and fixtures | xxx | ||
| Assets under leases | xxx | ||
| Leasehold improvements | xxx | ||
| Less accumulated depreciation and amortization | (xxx) | ||
| Total property, plant, and equipment | xxx | ||
| Intangible assets net of amortization: | |||
| Goodwill of acquired businesses | $xxx | ||
| Patents | xxx | ||
| Trademarks | xxx | ||
| Total intangible assets, net | xxx | ||
| Other assets: | |||
| Installment notes due after 20X2 | $xxx | ||
| Unamortized bond issue costs | xxx | ||
| Deferred income taxes (net of valuation allowance of $xxx) | xxx | ||
| Total other noncurrent assets | xxx | ||
| Total assets | $xxx | ||
| Liabilities and Shareholders' Equity | |||
| Current liabilities: | |||
| Current maturities of long‐term debt | $xxx | ||
| Current maturities of lease obligations | xxx | ||
| Commercial paper and other short‐term notes payable | xxx | ||
| Accounts payable | xxx | ||
| Accrued salaries, wages, and commissions | xxx | ||
| Payroll taxes withheld and accrued | xxx | ||
| Employee 401(k) contributions withheld | xxx | ||
| Accrued rent | xxx | ||
| Income taxes payable | xxx | ||
| Sales taxes payable | xxx | ||
| Dividends payable | xxx | ||
| Rent revenue collected in advance | xxx | ||
| Other advances from customers | xxx | ||
| Deferred income taxes | xxx | ||
| Short‐term portion of accrued warranty costs | xxx | ||
| Other accrued liabilities | xxx | ||
| Total current liabilities1 | $xxx | ||
| Noncurrent liabilities: | |||
| Notes payable due after 20X2 | $xxx | ||
| Plus unamortized note premium | xxx | $xxx | |
| Long‐term bonds: | |||
| 10% debentures due 20X8 | xxx | ||
| 9 1/2% collateralized obligations maturing serially to 20X3 | xxx | ||
| 8% convertible subordinated debentures due 20X9 | xxx | ||
| Less unamortized discounts net of premiums | (xxx) | xxx | |
| Accrued pension cost | xxx | ||
| Lease obligations | xxx | ||
| Asset retirement obligations (net of accumulated accretion of $xxx) | xxx | ||
| Deferred income taxes | xxx | ||
| Long‐term portion of accrued warranty costs | xxx | ||
| Total noncurrent liabilities | xxx | ||
| Total liabilities | $xxx | ||
| Shareholders' equity | |||
| Capital stock: | |||
| $12.50 convertible preferred stock, $100 stated value, 200,000 shares authorized, 175,000 outstanding | $xxx | ||
| 12% cumulative preferred stock, $100 stated value, callable at $115, 100,000 shares authorized and outstanding | xxx | ||
| Common stock, $10 stated value, 500,000 shares authorized, 450,000 issued, 15,000 held in treasury | xxx | ||
| Common stock subscribed 10,000 shares | xxx | ||
| Less: Subscriptions receivable | (xxx) | $xxx | |
| Additional paid‐in capital: | |||
| From 12% cumulative preferred | xxx | ||
| From common stock | xxx | ||
| From treasury stock transactions | xxx | ||
| From stock dividends | xxx | ||
| From expiration of share options | xxx | ||
| Warrants outstanding | xxx | xxx | |
| Retained earnings | xxx | ||
| Accumulated other comprehensive income | (xxx) | ||
| Less: Treasury stock at cost | (xxx) | ||
| Total shareholders' equity | $xxx | ||
| Total liabilities and shareholders' equity | $xxx |
