Question

A company has had the following data for two consecutive years. Total, asset item 3,100,500 euros 3,300,550 euros. Net amount of business figures 4,755,250 euros /5,100 euros Average number of workers employed during the year 64/70 You can present a balance sheet in an abbreviated form

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Cristian

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To present a balance sheet in an abbreviated form, we need to calculate the different components based on the given data.

Step 1: Calculate the change in total assets.

Change in total assets = Second-year total assets - First-year total assets

= 3,300,550 euros - 3,100,500 euros

= 200,050 euros

Step 2: Calculate the change in net amount of business figures.

Change in net amount of business figures = Second-year net amount of business figures - First-year net amount of business figures

= 5,100 euros - 4,755,250 euros

= -4,750,150 euros (Note: The change is negative as the second-year figure is smaller than the first-year figure.)

Step 3: Calculate the change in the average number of workers.

Change in average number of workers = Second-year average number of workers - First-year average number of workers

= 70 - 64

= 6

Step 4: Presenting the balance sheet in an abbreviated form:

Total Assets: 3,300,550 euros

Change in Total Assets: 200,050 euros

Net Amount of Business Figures: 5,100 euros

Change in Net Amount of Business Figures: -4,750,150 euros

Average Number of Workers: 70

Change in Average Number of Workers: 6

Answer:

The abbreviated form of the balance sheet would include the total assets, the change in total assets, the net amount of business figures, the change in the net amount of business figures, the average number of workers, and the change in average number of workers.

Step 1: Calculate the change in total assets.

Change in total assets = Second-year total assets - First-year total assets

= 3,300,550 euros - 3,100,500 euros

= 200,050 euros

Step 2: Calculate the change in net amount of business figures.

Change in net amount of business figures = Second-year net amount of business figures - First-year net amount of business figures

= 5,100 euros - 4,755,250 euros

= -4,750,150 euros (Note: The change is negative as the second-year figure is smaller than the first-year figure.)

Step 3: Calculate the change in the average number of workers.

Change in average number of workers = Second-year average number of workers - First-year average number of workers

= 70 - 64

= 6

Step 4: Presenting the balance sheet in an abbreviated form:

Total Assets: 3,300,550 euros

Change in Total Assets: 200,050 euros

Net Amount of Business Figures: 5,100 euros

Change in Net Amount of Business Figures: -4,750,150 euros

Average Number of Workers: 70

Change in Average Number of Workers: 6

Answer:

The abbreviated form of the balance sheet would include the total assets, the change in total assets, the net amount of business figures, the change in the net amount of business figures, the average number of workers, and the change in average number of workers.

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