advanced financial accounting 7th edition 3 pdf
advanced financial accounting 7th edition_3 pdf
... concept
Money Real Operating
financial financial capital
Basis of valuation £ £ £
Historical cost 800 631 30 0
Replacement cost 940 720 34 0
Net realisable value 1010 780 36 0
The usefulness of different ... to replace historical cost accounting by current cost accounting as the main
basis of accounting have failed, the debate has had a considerable impact on financial
accountin...
advanced financial accounting 7th edition_7 pdf
... £ ££
1July 31 Dec 400 000 55200 34 4800 27 584 37 238 4
20X1
1Jan 30 June 37 2 38 4 55200 31 7184 25 37 5 34 2559
20X2
1July 31 Dec 34 2 559 55200 28 735 9 22 989 31 034 8
20X2
1July 31 Dec 31 0 34 8 55200 255148 ... investment
££££££
1 Jan X0 (7 735 ) 2000 (5 735 )
31 Dec X0 (688) (64 23)
1 Jan X1 2000 (44 23)
31 Dec X1 ( 531 ) (4954)
1 Jan X2 2000 2868 (86)
31 Dec X2 (11) (97...
advanced financial accounting 7th edition_17 pdf
... redesignated as 30 p shares.
612 Part 2 · Financial reporting in practice
Draft profit and loss account for the year ended 31 December 1990
££
Sales 2008000
Cost of sales
Materials 139 8800
Labour 30 0000
–––––––––
1698800
––––––––
Gross ... assets (1250 + 80 – 30 0) 1 030
–––––
–––––
Share capital (1000 + 50 – 200) 850
Share premium (200 + 30 – 50) 180
–––––
(Permanent capital) 1 030...
advanced financial accounting 7th edition_4 pptx
... (revised 19 93)
● FRED 28 Inventories and Construction and Service Contracts (2002)
● IAS 18 Revenue (revised 19 93)
● SSAP 13 Accounting for Research and Development (revised 1989)
● SSAP 4 Accounting ... in
answer to requirement (b) (i) above. (6 marks)
CIMA, Financial Accounting – UK Accounting Standards, November 2002 (20 marks)
5.8 (a) Accounting practices for fixed assets...
advanced financial accounting 7th edition_6 ppt
... 104.4
3 104.4 20.9 125 .3 18.0 107 .3
4 107 .3 21.5 128.8 18.0 110.8
5 110.8 22.2 133 .0 133 .0* –
* Interest 18.0 + Redemption price 115.0.
190 Part 2 · Financial reporting in practice
Hedge accounting ... Capital Instruments (19 93)
● FRED 23 Financial Instruments: Hedge Accounting (2002)
● FRS 13 Derivatives and other Financial Instruments: Disclosure (1998)
● FRED 30 F...
advanced financial accounting 7th edition_9 doc
... 100
––––––
2000
Share of net assets of associated
undertaking 30 0 – 30 0
––––– –––––– ––––––
––––– ––––––
230 0
––––––
––––––
Chapter 11 · Reporting financial performance 31 3
In general, FRED 25 gives less guidance, ... 690
–––––––––––––––––––––––––––––
–––––––––––––––––––––––––––––
Cost of sales 38 5 170 555
–––––––––––––––––––––––––––––
–––––––––––––––––––––––––––––
Net operating e...
advanced financial accounting 7th edition_10 pptx
... 125) = 1875 × 30 % = 562
20X2 (2000 – 94) = 1906 × 30 % = 572
20X3 (2000 – 70) = 1 930 × 30 % = 579
20X4 (2000 – 53) = 1947 × 30 % = 584
20X5 (2000 – 38 ) = 1962 × 30 % = 589
32 6 Part 2 · Financial reporting ... year end on
at 30 % deferred tax a/c
£000 £000 £000 £000 £000
20X1 76 125 49 15 15
20X2 76 94 18 5 20
20X3 76 70 –6 –2 18
20X4 76 53 – 23 –7 11
20X5 76 38 38 –11 –
––––...
advanced financial accounting 7th edition_11 doc
... securities
1991 506 10 434 7 278 3 034 121
1992 432 5 941 3 772 2 122 47
19 93 526 7 0 63 5 690 1 162 211
1994 674 8 269 5 30 2 2 8 23 144
1995 505 32 600 25 524 6 617 459
1996 584 30 742 19 551 10 926 ... 506 26 829 10 9 23 15 5 83 3 23
1998 635 29 525 15 769 13 160 595
1999 4 93 26 1 63 16 220 9 592 35 1
2000 587 106916 40074 65 570 1 272
Business combinations and goodwill...
advanced financial accounting 7th edition_15 docx
... plc 233 33 3
Overseas Inc. 200 000 433 33 3
––––––––– –––––––––
502 33 3
–––––––––
–––––––––
Share capital 200 000
Reserves – as above 254 33 3
–––––––––
454 33 3
Minority interest, per analysis of ... cost
less depreciation 960 000 3 320 000
Current assets
Stock 36 0000 3 120 000
Debtors 240 000 3 80 000
Cash 160 000 3 53 333
–––––––––– –––––––––
760 000 2 53 333
less Curre...
advanced financial accounting 7th edition_19 pptx
... loss account for 20X2 £ (31 Dec) £ (31 Dec) Workings
Sales, 36 000 × 110/100 39 600
less Opening stock,
£6000 × 110/90 7 33 3
Purchases,
30 000 × 110/100 33 000
–––––––
40 33 3
less Closing stock,
£90 ... 110/100 9 900 30 433
––––––– –––––––
Gross profit 9 167
less Overheads,
£5000 × 110/100 5500
Depreciation,
£2400 × 110/90 2 933 8 433
––––––– –––––––
734
Gain on short-term monetar...
Từ khóa:
- accounting best practices 7th edition pdf
- financial accounting ifrs plus myaccountinglab international financial reporting standards pdf
- advanced mobile phone system ppt pdf
- sams teach yourself c in one hour a day 7th edition pdf
- advanced vba programming in excel pdf
- c programming in one hour a day 7th edition pdf