• Blaire



The following information has been provided by B. Haman who runs a small architect’s practice, Haman Architects. Haman Architects prepares a financial statement using the accrual basis of accounting.

Cash at bank Wages payable

Accounts receivable

Capital, B. Haman - 1.1.2012 Sales Revenue

Interest Revenue Vehicle

Accumulated depreciation - vehicle Depreciation expense Accounts payable Prepaid insurance Insurance expense Drawings

Wages expense Rent expense

The bank loan payable (due 30 October 2013) Bank loan payable (due 1 December 2016)

Income received in advance Interest expense

REQUIRED: Prepare a Classified Balance Sheet for Haman Architects as at 31 December

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