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# Balancing figure SFP

Clarekaye
Trusted RegularRegistered Posts:

**307**
Excuse the really silly question I am trying to work out the cash at bank figure as a balancing figure, I have checked all the other figures and I am right but I cant get the figure correct how would you work it out?

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## Comments

2,034Your question doesn't give a lot to build on but here is my attempt.

I assume you know the total equity (shareholders' funds) value.

I assume there is no non-controlling interest.

I assume you have a value for non-current liabilities

I assume you have a value for total current liabilities

I assume you have a value for non-current assets, for total inventory and for accounts receivable.

I may be wrong already, you may not have all these values.

But if you do:

Equity + NC liabilities + C liabilities - NC assets - inventory - accounts receivable = cash

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307Net Current Assets 380

Less Acc Depn (110)

=270

Current Assets

Inventory 60

Recievables 50

Cash at bank??

Current Liabilities

Payables 60

Net current assets 335

Financed by

Ordinary shares 200

retained profit 135

= 335

794I get cash at bank to be 15, is that the answer in the book?

Where you've put net current assets 335 should this say net assets? I don't think it can be net current assets as then the statement won't balance as the bottom half is 335 as well (net current assets plus non current assets = equity and we know that equity is 335)

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