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Accounts 2

Treatment for containers in the statements of the financial position

takriban dakika 1 kusoma

Mada za sehemu hiiContainer AccountsMada 5
  1. Meaning and Classes of Container
  2. Rates used in containers
  3. Important calculations in container account
  4. Methods for preparation of container accounts
  5. Treatment for containers in the statements of the financial position

Treatment of container records in the financial statements

In the statement of financial position, the value of stock at premises and in hands of customers is reported as current assets, while deposits of returnable containers is reported as a current liabilities.

Statement of financial position (extract)

DetailsAmount (TZS)
Assets
Current Assets
Value of Stock at Premisesxx
Value of Stock in Hands of Customersxx
Liabilities
Current Liabilities
Deposits of Returnable Containersxx

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