EXERCISES LESSON 3 BALANCE SHEET

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1 DEPARTAMENTO DE CONTABILIDAD Y ECONOMÍA FINANCIERA ESCUELA UNIVERSITARIA DE ESTUDIOS EMPRESARIALES FINANCIAL ACCOUNTING (DIPLOMATURA EN CIENCIAS EMPRESARIALES, 2º CURSO, GRUPO 5) EXERCISES LESSON 3 BALANCE SHEET 1

2 BALANCE SHEET: LESSON 3 EXERCISE 1 (LESSON 3) The following list of accounts for Company Risks Ltd. is available at the end of 200X. Accounts payable for goods 132,000 Accounts payable for services 40,000 Accounts receivable, bill of exchange 10,000 Accumulated depreciation of constructions 30,000 Advances to suppliers 12,000 Called subscribed capital receivable 3,000 Capital grants 40,000 Capital stock 150,000 Cash 84,150 Cash equivalents 500,000 Constructions 120,000 Expenses paid in advance 5,500 Impairment of constructions 6,000 Impairment of inventories of other supplies 400 Income for the year 308,750 Interest payable to credit institutions 3,000 Inventories of other supplies 1,500 Land 140,000 Provisions for other responsibilities 20,000 Salary paid in advance 3,000 Short-term debt with credit institutions 150,000 Short-term holdings in equity 6,000 VAT payable 5,000 REQUIRED: Prepare the Balance Sheet according to the normal model of the new PGC. EXERCISE 2 (LESSON 3) The following list of accounts for Company C.V. Ltd. is available at the end of 200X. Long-term holdings in equity (1) 2,500 Shares in the entity held by the entity 1,000 Salary payable 20 Adjustments for changes in value of financial instruments available for sale 50 Accumulated depreciation of intangible assets 950 Accumulated depreciation of tangible fixed assets (2) 1,000 Customers advances 100 Cash 1,335 Capital stock 21,000 Accounts receivable 200 Constructions (3) 5,000 Constructions in progress 300 Short-term credit from the sale of tangible fixed assets 500 Impairment of inventories of goods for sale 100 Short-term debt with credit institutions 2,000 2

3 Long-term debt with credit institutions 2,000 Other owners contributions 200 Vehicles 4,000 Computers 2,000 Inventories of goods for sale 1,000 Short-term deposits and guarantees given 500 Expenses paid in advance 270 Payable to public authorities (withholdings) 220 Receivable from public authorities (income tax refund) 50 Interest payable to credit institutions 10 Interest receivable 50 Furniture 5,200 Income for the year 1,925 Intellectual property 4,000 Accounts payable for goods 50 Provisions for environmental actions 500 Prior years negative income 300 Legal reserve 1,600 Uncalled subscribed capital receivable 5,000 Capital grants 1,500 (1) These are shares that have been classified by the company as available for sale. (2) The breakdown of the accumulated depreciation is the following: Constructions: 500 Furniture: 250 Computers: 100 Vehicles: 150 (3) A warehouse with a value of 2,000 (accumulated depreciation: 200) is not being used in the operations but being rented to another company. REQUIRED: Prepare the Balance Sheet according to the normal model of the new PGC. SOLUTION ASSETS LIABILITIES A) NON-CURRENT ASSETS 200X A) EQUITY 200X I. Intangible assets. A-1) Shareholders' equity. 1. Research and development. I. Capital. 2. Administrative concesions. 1. Registered capital Intelectual property, trademarks and others (Uncalled subscribed capital) Goodwill. II. Additional paid-in capital. 5. Computer software. III. Reserves. 6. Other intangible assets. 1. Legal and statutory II. Tangible fixed assets. 2. Other reserves. 1. Land and structures IV. (Shares in the entity held by the entity) Plant and machinery, tools, furniture and other tangible assets V. Prior years' income. 3. Tangible fixed assets in progress and advances Non-distributed income. III. Investment property. 2. (Prior years' negative income) Land. VI. Other owners' contributions Structures VII. Income for the year IV. Long-term investments in subsidiaries and VIII. (Dividends paid in advance). 1. Shares and long-term holdings in equity of subsidiaries and IX. Other equity instruments. 3

4 2. Long-term loans to subsidiaries and associated companies. A-2) Adjustments for changes in value. 3. Other long-term investments. I. Financial instruments available for sale. 50 V. Long-term financial investments. II. Hedging operations. 1. Shares and long-term holdings in equity III. Other. 2. Long-term credits to companies. A-3) Grants, donations and legacies received Other long-term financial investments. B) NON-CURRENT LIABILITIES VI. Deferred tax assets. I. Long-term provisions. 1. Provisions for long-term employee benefits. B) CURRENT ASSETS 2. Environmental actions. 500 I. Non-current assets held for sale. 3. Provisions for reestructuring. II. Inventories. 4. Other provisions. 1. Commercial (goods for sale). 900 II. Long-term debt. 2. Raw materials and other supplies. 1. Debentures and other negotiable securities. 3. Work-in process. 2. Long-term debt payable to credit institutions Finished goods. 3. Other (deposits and guarantees, bills of exchange, etc.). 5. Auxiliary products, consumables and replacements. III. Long-term debt payable to subsidiaries and 6. Advances to suppliers. IV. Deferred tax liability. III. Trade accounts receivables and other receivables. 1. Trade accounts receivables for sale and services. 200 C) CURRENT LIABILITIES 2. Accounts receivables from subsidiaries and I. Liabilities linked to non-current assets held for sale. 3. Sundry accounts receivables. II. Short-term provisions. 4. Employee receivables. III. Short-term debt. 5. Assets for current tax Debentures and other negotiable securities. 6. Other receivables from public authorities. 2. Short-term debt payable to credit institutions Called subscribed capital receivable. 3. Short-term derivative financial instruments. IV. Short-term investments in subsidiaries and 4. Other (deposits and guarantees, bills of exchange, etc.). 1. Shares and short-term holdings in equity of subsidiaries and IV. Short-term debt payable to subsidiaries and 2. Short-term loans to subsidiaries and associated companies. 1. Debt payable to subsidiaries and associated companies. 3. Other short-term investments. 2. Subscribtions to share capital called. V. Short-term financial investments. V. Trade accounts payable and other payable. 1. Shares and short-term holdings in equity. 1. Trade accounts payable for purchases and services Short-term credits to companies Accounts payable to subsidiaries and associated companies. 3. Short-term derivative financial instruments. 3. Sundry accounts payable. 4. Other short-term financial investments Salary payable. 20 VI. Accrual accounts Liability for current tax. VII. Cash and cash equivalents. 6. Other payable to public authorities Cash Customer advances Cash equivalents. VI. Accrual accounts. TOTAL ASSETS TOTAL LIABILITIES

5 EXERCISE 3 (LESSON 3) The following list of accounts for Company Y Ltd. is available at the end of 200X. ACCOUNT AMOUNT Accounts payable for goods 170,000 Accounts payable for services 80,000 Accounts receivable 95,000 Accumulated depreciation of intangible assets 40,000 Accumulated depreciation of tangible fixed assets and investment 80,000 property (1) Additional paid in capital 30,000 Advances to suppliers 5,000 Capital grants 45,000 Capital stock 300,000 Cash 2,000 Computer hardware 130,000 Computer software 90,000 Containers and packaging returnable by customers 20,000 Dividend receivable 18,000 Doubtful accounts receivable 12,000 Furniture 25,000 Goodwill 200,000 Impairment of accounts receivables 12,000 Impairment of inventories of goods for sale 3,000 Impairment of investment property (land) 15,000 Income for the year (profits) 45,000 Interest payable 1,000 Inventory of goods for sale 38,000 Investments in constructions 100,000 Investments in land 60,000 Long term credits to employees 40,000 Long term debt with credit institutions 120,000 Long term deposits in financial institutions 70,000 Long term deposits and guarantees received 75,000 Long term holdings in equity (initial balance) (2) 215,000 Payable to public authorities (Income tax) 10,000 Payable to public authorities (social security) 18,000 Payable to public authorities (VAT) 29,000 Provision for other responsibilities 120,000 Revenues received in advance 35,000 Short term credits 6,000 Short term debt with credit institutions 36,000 Short term debt with suppliers of fixed assets 12,000 Short term holdings in equity 150,000 Sundry accounts receivables 55,000 Uncalled subscribed capital receivable 75,000 Vehicles 180,000 Voluntary reserve 270,000 The breakdown of the accumulated depreciation is the following: (1) Furniture: 5,000 (2) Computer hardware: 25,000 5

6 (3) Vehicles: 30,000 (4) Investments in constructions: 20,000 These are shares that have been classified by the company as available for sale. There are two groups of shares: Holdings in company A: Book value (1/1/2007): 42,000 Market value (31/12/200X): 50,000 Holdings in company B: Book value (1/1/2007): 173,000 Market value (31/12/200X): 150,000 These holdings have not yet been valued at fair value. REQUIRED: 1) Register the valuation at fair value of the long term holdings in equity. 2) Prepare the Balance Sheet according to the normal model of the new PGC. EXERCISE 4 (LESSON 3) The following list of accounts for Company Y Ltd. is available at the end of Advances from customers Short term debt with credit institutions Accounts receivable, bill of exchange Interest payable to credit institutions 600 Short term debt with credit institutions from the discounting of bills of exchange Long-term debt payable to suppliers of fixed assets Salary payable 800 Voluntary reserve Adjustments for changes in value of financial instruments available for sale Short-term debt payable to suppliers of fixed assets Salary paid in advance Computer software Capital stock Constructions Uncalled subscribed capital receivable Machinery Legal reserve Plant and equipment Accumulated depreciation of intangible assets Inventory of raw materials Accumulated depreciation of tangible fixed assets (1) Inventory of finished goods Impairment of plant and equipment Inventory of work-in process Called subscribed capital receivable Capital grants Cash Provision for other responsibilities Machinery classified as held for sale Payable to public authorities (Income Tax) Debt with suppliers of fixed assets (of the machinery Expenses paid in advance held for sale) Accounts payable Payable to public authorities (VAT) Long term holdings in equity Income for the year? Impairment of inventory of finished goods 600 (1) The breakdown of the accumulated depreciation is the following: a. Constructions: 50,000 b. Machinery: 20,000 c. Plant and equipment: 10,000 REQUIRED: Prepare the Balance Sheet according to the normal model of the new PGC. 6

7 SOLUTION ASSETS LIABILITIES A) NON-CURRENT ASSETS 200X A) EQUITY 200X I. Intangible assets. A-1) Shareholders' equity. 1. Development. I. Capital. 2. Administrative concesions. 1. Registered capital Intelectual property, trademarks and others. 2. (Uncalled subscribed capital) Goodwill. II. Additional paid-in capital (share premium). 5. Computer software III. Reserves. 6. Other intagible assets. 1. Legal and statutory II. Tangible fixed assets. 2. Other reserves Land and structures. IV. (Shares and holding in equity of the company/shares in the entity held by the entity). 2. Plant and machinery, tools, furniture and other tangible assets V. Prior years' income. 3. Tangible fixed assets in progress and advances. 1. Non-distributed income. III. Investment property. 2. (Prior years' negative income). 1. Land. VI. Other owners' contributions. 2. Structures. VII. Income for the year IV. Long-term investments in subsidiaries and VIII. (Dividends paid in advance). 1. Holdings in equity. IX. Other equity instruments. 2. Loans to companies. A-2) Adjustments for changes in value. 3. Debt instruments. I. Financial instruments held for sale Derivative financial instruments. II. Hedging operations. 5. Other financial assets. III. Other. V. Long-term financial investments. A-3) Grants, donations and legacies received Holdings in equity B) NON-CURRENT LIABILITIES 2. Loans to companies. I. Long-term provisions. 3. Debt instruments. 1. Provisions for long-term employee benefits. 4. Derivative financial instruments. 2. Environmental actions. 5. Other financial assets. 3. Provisions for reestructuring. VI. Deferred tax assets. 4. Other provisions II. Long-term debt. B) CURRENT ASSETS 1. Debentures and other negotiable securities. I. Non-current assets held for sale Long-term debt payable to credit institutions. II. Inventories. 3. Long-term debt from leasing contracts. 1. Commercial (goods for sale). 4. Derivative financial instruments. 2. Raw materials and other supplies Other financial liabilities Work-in process III. Long-term debt payable to subsidiaries and 4. Finished goods IV. Deferred tax liability. 5. Auxiliary products, consumables and replacements. V. Long-term accrual accounts. 6. Advances to suppliers. III. Trade accounts receivables and other receivables. C) CURRENT LIABILITIES 1. Trade accounts receivables for sale and services I. Liabilities linked to non-current assets held for sale Accounts receivables from subsidiaries and II. Short-term provisions. 3. Sundry accounts receivables. III. Short-term debt. 4. Employee receivables Debentures and other negotiable securities. 5. Assets for current tax. 2. Short-term debt payable to credit institutions Other receivables from public authorities. 3. Short-term debt from leasing contracts. 7. Called subscribed capital receivable Derivative financial instruments. 7

8 IV. Short-term investments in subsidiaries and 3. Other financial liabilities Holdings in equity. IV. Short-term debt payable to subsidiaries and 2. Loans to companies. V. Trade accounts payables and other payables. 3. Debt instruments. 1. Trade accounts payables for purchases and services Derivative financial instruments. 2. Accounts payables to subsidiaries and associated companies. 5. Other financial assets. 3. Sundry accounts payable. V. Short-term financial investments. 4. Salary payable Holdings in equity. 5. Liability for current tax Loans to companies. 6. Other payables to public authorities Debt instruments. 7. Customer advances Derivative financial instruments. VI. Short term accrual accounts. 5. Other financial assets. VI. Accrual accounts VII. Cash and cash equivalents. 1. Cash Cash equivalents. TOTAL ASSETS TOTAL LIABILITIES EXERCISE 5 (LESSON 3) From exam of course 0708 Company Smith, Inc. shows the following list of accounts in its adjusted trial balance at the end of year Accounts payable for goods 70,000 Accounts payable for services 80,000 Accounts receivable 90,000 Additional paid-in capital 10,000 Advances from customers 10,000 Advances to suppliers 5,000 Capital stock 500,000 Cash 40,000 Cash equivalents 4,000 Computer hardware 70,000 Computer software 5,000 Development 200,000 Doubtful accounts receivable 2,000 Expenses paid in advance 35,000 Furniture 25,000 Impairment of inventory of goods for sale 3,000 Impairment of investments in constructions 15,000 Impairment of tangible fixed assets (machinery) 6,000 Impairment of trade accounts receivable 2,000 Income for the year (profits) 30,000 Intangible fixed assets accumulated depreciation (2) 80,000 Intellectual property 55,000 Interest payable to credit institutions 2,000 Inventory of goods for sale 8,000 Investments in constructions 80,000 Investments in land 30,000 Legal reserve 85,000 Long term credits to employees 10,000 Long term deposits in financial institutions 75,000 Long term guarantees given 25,000 8

9 Long-term credit with buyers of tangible fixed assets 10,000 Long-term debt with credit institutions 120,000 Long-term holdings in equity (3) 200,000 Machinery 20,000 Payable to public authorities (Income Tax) 7,000 Payable to public authorities (social security) 18,000 Payable to public authorities (VAT) 9,000 Prior years negative income 5,000 Provision for environmental actions 20,000 Revenues received in advance 5,000 Short term credits 6,000 Short-term debt with credit institutions 6,000 Short-term debt with suppliers of fixed assets 2,000 Short-term holdings in equity 20,000 Tangible fixed assets accumulated depreciation (1) 30,000 Uncalled subscribed capital receivable 60,000 Vehicles 30,000 (4) The breakdown of the accumulated depreciation of tangible fixed assets (30,000) is the following: Furniture: 10,000 Computers: none. Vehicles: 10,000 Machinery: 10,000 (5) The breakdown of the accumulated depreciation of intangible fixed assets (80,000) is the following: Development: 58,000 Computer software: 2,000 Intellectual property: 20,000 (3) These are shares that were bought at the beginning of the year and have been classified by the company as available for sale. Their value at the beginning and at the end of the year has been the following: Book value (1/1/2008): 200,000 Market value (31/12/2008): 175,000 These holdings have not yet been valued at fair value. REQUIRED: a) Register the valuation at fair value of the long term holdings in equity. b) Prepare the Balance Sheet according to the format established by the P.G.C SOLUTION 25,000 (800) Losses from available for sale financial assets to (250) Long-term holdings in equity instruments 25,000 25,000 (133) Adjustments for changes in value of financial instruments held for sale to (800) Losses from available for sale financial assets 25,000 9

10 ASSETS LIABILITIES A) NON-CURRENT ASSETS 200X A) EQUITY 200X I. Intangible assets. A-1) Shareholders' equity. 1. Development I. Capital. 2. Administrative concesions. 1. Registered capital Intelectual property, trademarks and others (Uncalled subscribed capital) Goodwill. II. Additional paid-in capital (share premium) Computer software III. Reserves. 6. Other intagible assets. 1. Legal and statutory II. Tangible fixed assets. 2. Other reserves. 1. Land and structures. IV. Shares in the entity held by the entity. 2. Plant and machinery, tools, furniture and other tangible assets V. Prior years' income. 3. Tangible fixed assets in progress and advances. 1. Non-distributed income. III. Investment property. 2. (Prior years' negative income) Land VI. Other owners' contributions. 2. Structures VII. Income for the year IV. Long-term investments in subsidiaries and VIII. (Dividends paid in advance). 1. Holdings in equity. IX. Other equity instruments. 2. Loans to companies. A-2) Adjustments for changes in value. 3. Debt instruments. I. Financial instruments available for sale Derivative financial instruments. II. Hedging operations. 5. Other financial assets. III. Other. V. Long-term financial investments. A-3) Grants, donations and legacies received. 1. Holdings in equity B) NON-CURRENT LIABILITIES 2. Loans to companies I. Long-term provisions. 3. Debt instruments. 1. Provisions for long-term employee benefits. 4. Derivative financial instruments. 2. Environmental actions Other financial assets Provisions for reestructuring. VI. Deferred tax assets. 4. Other provisions. II. Long-term debt. B) CURRENT ASSETS 1. Debentures and other negotiable securities. I. Non-current assets held for sale. 2. Long-term debt payable to credit institutions II. Inventories. 3. Long-term debt from leasing contracts. 1. Commercial (goods for sale) Derivative financial instruments. 2. Raw materials and other supplies. 5. Other financial liabilities. 3. Work-in process. III. Long-term debt payable to subsidiaries and 4. Finished goods. IV. Deferred tax liability. 5. Auxiliary products, consumables and replacements. V. Long-term accrual accounts. 6. Advances to suppliers III. Trade accounts receivables and other receivables. 1. Trade accounts receivables for sale and services C) CURRENT LIABILITIES I. Liabilities linked to non-current assets held for sale 2. Accounts receivables from subsidiaries and II. Short-term provisions. 3. Sundry accounts receivables. III. Short-term debt. 4. Employee receivables. 1. Debentures and other negotiable securities. 5. Assets for current tax. 2. Short-term debt payable to credit institutions Other receivables from public authorities. 3. Short-term debt from leasing contracts. 10

11 7. Called subscribed capital receivable. 4. Derivative financial instruments. IV. Short-term investments in subsidiaries and 5. Other financial liabilities Holdings in equity. IV. Short-term debt payable to subsidiaries and 2. Loans to companies. V. Trade accounts payables and other payables. 3. Debt instruments. 1. Trade accounts payables for purchases and services Derivative financial instruments. 2. Accounts payables to subsidiaries and 5. Other financial assets. 3. Sundry accounts payable. V. Short-term financial investments. 4. Salary payable. 1. Holdings in equity Liability for current tax Loans to companies Other payables to public authorities Debt instruments. 7. Customer advances Derivative financial instruments. VI. Short term accrual accounts Other financial assets. VI. Accrual accounts VII. Cash and cash equivalents. 1. Cash Cash equivalents TOTAL ASSETS TOTAL LIABILITIES

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