Spanish, 22.02.2021 17:50 malikbryant2002
The following trial balance relates to Petrina Ltd at 31 December 2018.
The following additional information is provided
• Petrina Ltd. purchased 10% debentures of face value GH¢1,000,000 issued by Adom Ltd. for
GH¢995,000 on January 1, 2018. The debentures will pay an annual coupon every December 31 and be
repaid after five years at GH¢ 1001,000. Petrina Ltd. incurred transaction costs of GH¢ 2,000 and the
effective rate of interest is 10.10%. The entity intends to hold this investment to maturity. No entries have
been made in the books for this transaction.
• The tax charge for the year has been estimated at GH¢24,720,000.
Required: Prepare, in a form suitable for publication, the statement of profit or loss and other
comprehensive income, statement of financial position and statement of changes in equity for
the year ended 31 December 2018 for Petrina Ltd.
Answers: 2
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The following trial balance relates to Petrina Ltd at 31 December 2018.
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