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Classification Statements - Coggle Diagram
Classification Statements
Statement of Profit and Loss - Trading
Layout
Less Other Expenses
Selling Expense
Add other revenue
Administrative Expense
Gross profit
Finance Expense
Cost of goods sold
Net Profit
Less Cost of Sales
Less Sale Return
Sales
Statement of Financial Position
Layout
Current Liabilities
Total Assets
Non- Current Liabilities
Non- Current Assets
Total Liabilities
Current Assets
Net Assets
Owners Equity
Statement of Financial Position - Working capital
Layout
Less Current Liabilities
Working Capital
Current Assets
Add Non- Current Assets
Less Non Current Liabilities
Net Assets
Owners Equity
Statement of Profit and Loss
Layout
Less Finance Expense
Less administrative expense
Net Profit
Less occupancy expenses
Less Selling Expense
Revenue
Statement of P&L
Revenue
Dividends Revenue
Interest Revenue
Commission Revenue
Rent Revenue
Service Fees Revenue
Gain on Disposal of Non- Current Assets
Sale Returns and Allowance
Bad Debts Recovered
Sales
Expenses
Selling Expense
Classifications
Advertising
Cartage on sales
Delivery vehicle expenses
Depreciation on delivery vehicles
Sales Wages and Salaries
Sales Commission
Administrative Expense
Classification
Classification
Repairs & Maintenance
Stationery
Sundry Expense
Superannuation Expense
Telephone & Internet Expense
Travel Expenses
Wages & Salargies
Loss on disposal of Non-Current Assets
Classification
Accounting Fees
Consultancy Fees
Depreciation on Buildings
Depreciation on Equipment
Depreciation on Furniture
Depreciation on Motor Vehicles
Electricity
Insurance
Motor Vehicle Expenses
Office Expenses
Office Wages & Salaries
Postage
Rates
Rent Expense
Finance Expense
Classification
Bad & doubtful debts
Bank Charges
Credit/Debit Card Fees
Interest Expense
Statement of Financial Position
Current Assets
Inventories
Accrued Revenue
Accounts Receivable
Prepaid Expenses
Cash at Bank
Bank
Supplies
Prepaid Insurance
Provision of Doubtful Debts
Cash in Hand
Non-Current Assets
Intangibles
Patents
Goodwill
Property, Plant, Equipment
Accumulated Depreciation- Equipment
Bulidings
Equipment
Accumulated Depreciation- Buildings
Accumulated Depreciation- Motor Vehicle
Land
Motor Vehicle
Accumulated Depreciation - Delivery Vehicle
Delivery Vehicle
Accumulated Depreciation - Furniture
Furniture
Other non- current assets
Other Receivables
Financial Assets
Bonds
Debentures
Loans
Shares
Cash Investment
Current Liabilities
Non-Current Liabilities
Owner's Equity