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LESSON 15-4

LESSON 15-4. Preparing a Balance Sheet. BALANCE SHEET INFORMATION ON A WORK SHEET. page 464. CURRENT ASSETS SECTION OF A BALANCE SHEET. page 465. 1. 2. 3. 4. 5. 1. Heading. 4. Remaining current asset accounts. 2. Begin assets section. 5. Current assets.

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LESSON 15-4

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  1. LESSON 15-4 Preparing a Balance Sheet

  2. BALANCE SHEET INFORMATION ON A WORK SHEET page 464 LESSON 15-4

  3. CURRENT ASSETS SECTION OF A BALANCE SHEET page 465 1 2 3 4 5 1. Heading 4. Remaining current asset accounts 2. Begin assets section 5. Current assets 3. Book value of accounts receivable LESSON 15-4

  4. 4 5 PLANT ASSETS SECTION OF A BALANCE SHEET page 466 1 2 3 1. Write the heading Plant Assets. 2. Calculate the book value of office equipment. 3. Use the same procedure to calculate the book value of store equipment. 4. Calculate total plant assets. 5. Calculate total assets. LESSON 15-4

  5. 2 LIABILITIES SECTION OF A BALANCE SHEET page 467 1. Heading 2. Account title and amount of each current liability 1 3. Total liabilities 3 LESSON 15-4

  6. 3 2 4 5 6 STOCKHOLDERS’ EQUITY SECTION OF A BALANCE SHEET page 468 1 1. Stockholders’ Equity 5. Total liabilities and stockholders’ equity 2. Capital stock 6. Double rules 3. Retained earnings 4. Total stockholders’ equity LESSON 15-4

  7. COMPLETED BALANCE SHEET page 469 (continued on next slide) LESSON 15-4

  8. COMPLETED BALANCE SHEET page 469 (continued from previous slide) LESSON 15-4

  9. TERMS REVIEW page 471 • current liabilities • long-term liabilities • supporting schedule LESSON 15-4

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