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When you make sofp in your lecture, there are two $ upside. some figures are written on the left side $ and the other figures are written on right side $. For example non-current assets are on the right, current assets are on the left, sum of two are on the right. Is there any rule which figure is on the left and which figure is on the right?
I do explain this in one of the very first lectures 🙂
There is no need to have two columns, but it looks nice if you simply show the total of non-current assets, current assets etc. in the right hand column, and the list of figures that make up the total in the left hand column.
However it is not relevant for the exam because you will not be asked to produce full SOFP’s 🙂
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