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The purpose of this case study is to provide an exercise which consolidates all the elements that have been covered in this accounting study guide. You are asked to imagine you are a loan fund manager and are required to produce a set of interim financial statements for presentation to the Board of Directors. The exercise includes preparation of a general journal, general ledger, trial balance, income statement and balance sheet. Answers are provided in a separate document.

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This document contains the following sample accounts for use with the Accounting Study Guide:

Balance Sheet

Comparative Balance Sheet

Statement of Income and Expenditure

Comparative Statement of Income and Expenditure

Statement of Changes in Financial Position