Interactive Demo - EarningsPower Accounting™
EarningsPower Accounting™ Balance Sheets 2010 and 2011
| A | B | C | D |
E | F | |
| year | 2010 | 2011 | 2010 | 2011 | ||
| ASSETS | LIABILITIES | |||||
| 1 | Government Bond | $
1,000.00 |
$
1,050.00 |
$
0.00 |
$
0.00 |
|
| 2 | SHAREHOLDERS' EQUITY | 1,000.00 |
1,050.00 |
|||
| 3 | TOTAL LIABILITIES AND | |||||
| 4 | TOTAL ASSETS | 1,000.00 | 1,050.00 |
SHAREHOLDERS' EQUITY | 1,000.00 |
1,050.00 |
EarningsPower Accounting Income Statement 2011
| A | B | C | D | E | |
| Mark-To-Market Mid-Year |
Mark-To-Market Year-End |
Apply Ex Ante Equation |
Final | ||
| 1 | OPERATING REVENUES | ||||
| 2 | $
0.00 |
||||
| 3 | OPERATING EXPENSES | ||||
| 4 | 0.00 |
||||
| 5 | OPERATING INCOME | 0.00 |
|||
| 6 | A&L HOLDINGS EX-ANTE INCOME | ||||
| 7 | Government Bond | $
50.00 |
50.00 |
||
| 8 | RECURRING PERMANENT NET INCOME | 50.00 |
|||
| 9 | A&L WINDFALL CAP GAINS | ||||
| 10 | Government Bond | $
24.70 |
$
25.30 |
(50.00) |
0.00 |
| 11 | TOTAL COMPREHENSIVE INCOME | 50.00 |
Expected Government Bond Value 2012
Prior-Method Balance Sheets 2011
| A | B | C | D |
E | F | |
| year | Revenue & Expense Accounting |
Fair-Value Accounting |
Revenue & Expense Accounting |
Fair-Value Accounting |
||
| ASSETS | LIABILITIES | |||||
| 1 | Government Bond | $
1,050.00 |
$
1,050.00 |
$
0.00 |
$
0.00 |
|
| 2 | SHAREHOLDERS' EQUITY | 1,050.00 |
1,050.00 |
|||
| 3 | TOTAL LIABILITIES AND | |||||
| 4 | TOTAL ASSETS | 1,050.00 | 1,050.00 |
SHAREHOLDERS' EQUITY | 1,050.00 |
1,050.00 |
Prior-Method Income Statements 2011
| A | B | C | |
| Revenue & Expense Accounting |
Fair-Value Accounting | ||
| 1 | REVENUE | $
50.00 |
$
50.00 |
| 2 | EXPENSE | ||
| 3 | NET INCOME | 50.00 | 50.00 |
