Differentiate the following giving examples in each case (7 i) Capital reserves (2 marks ) ii) Revenue reserves (2 marks )

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Differentiate the following giving examples in each case (7 i) Capital reserves (2 marks ) ii) Revenue reserves (2 marks )

iii) Partnership balance sheet as at 31/12/2013 marks)
QUESTION TWO

a) Differentiate the following giving examples in each case

(7

i) Capital reserves (2 marks )
ii) Revenue reserves (2 marks )
b) PKF manufacturers trial balance as at 31st Dec 1995 was as follows

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Capital
15,000

Drawings 2,000
Opening stock at 1/1/95 – Raw Material 3,400
– Working in progress 5,000
-Finished goods

6,100
Purchases of raw material 18,000

 

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