Where does the following item appear?

Bad Debts

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Carriage Out

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Cash and Cash Equivalents

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Discount Allowed

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Drawings

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Employee Wages

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Equity

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Fixtures and Fittings at Cost

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Heat and Lighting

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position

Where does the following item appear?

Inventory at the start of the year

• Income Statement - Gross Profit Section

• Income Statement - Expenses

• Income Statement - Other Income

• Statement of Financial Position