advanced financial accounting 7th edition 4 pptx
advanced financial accounting 7th edition_4 pptx
... 0.952 0.909 0.870
2 0.907 0.826 0.756
3 0.8 64 0.751 0.658
4 0.823 0.683 0.572
5 0.7 84 0.621 0 .49 7
CIMA, Financial Reporting, November 1995 (20 marks)
5 .4 C & R plc is a large company which operates ... bases. (4 marks)
(ii) Discuss the relevance and reliability of both sets of figures you have calculated in
answer to requirement (b) (i) above. (6 marks)
CIMA, Financial Acc...
advanced financial accounting 7th edition_10 pptx
... 76 76 76 76 76
––––– ––––– ––––– ––––– –––––
19 24 19 24 19 24 19 24 19 24
––––– ––––– ––––– ––––– –––––
Taxation
Corporation tax @ 30%
8
562 572 579 5 84 589
Deferred tax – as per Table 12.2 15 5 (2) ... difference
£££
20X1 2500 1125 1375
20X2 1875 1125 750
20X3 140 6 1125 281
20X4 1055 1125 (70)
20X5 791 1125 (3 34)
20X6 593 1125 (532)
20X7 44 5 1125 (680)
20X8 335 1125 (790)
–––––...
advanced financial accounting 7th edition_19 pptx
... cost reserve account 2 045 1 170
––––––– –––––––
6 545 5 670
Original loan 4 500 4 500
Additional loan 295 4 795 1 170 5 670
–––––– ––––––– –––––– –––––––
£11 340 £11 340
––––––– –––––––
––––––– ... stock 40 0 × 1.15 46 0
Historical cost of closing stock 40 0
Inflation adjustment (fictitious unrealised holding gain) 10% 40 44 0
–––– ––––
Real unrealised holding gain £20
––––
––––
O...
advanced financial accounting 7th edition_20 pptx
... 147
inflation and, 629
equity accounting, 40 6, 44 8, 44 9, 45 1–2, 45 3 4,
45 5, 46 1–2, 46 3 4, 46 5, 544 –5
and methods of currency translation, 5 04
where appropriate, 20, 41 0, 41 5, 42 8, 46 3
equity instruments, ... Securities
Commissions), 42 , 45
issue costs, 183 4
JANE (joint arrangement that is not an entity),
40 3, 44 7, 45 4, 45 5, 46 3, 46 5
Japan, 96,...
advanced financial accounting 7th edition_3 pdf
... 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
accounting practice. During ... coterminous accounting period declares a dividend after the end
of the holding company’s year end. (10 marks)
ACCA, Advanced Financial Accounting, December 1992 (20 marks)
72 Part 1...
advanced financial accounting 7th edition_6 ppt
... 102.0
2 102.0 20 .4 122 .4 18.0 1 04. 4
3 1 04. 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 ... 100(0 .40 19)
= +100 – 59.8 – 40 .2
= 0
B +88 – 16a
5
– 100v
5
= +88 – 16(2.9906) – 100(0 .40 19)
= +88 – 47 .8 – 40 .2
= 0
C +100 – 18a
5
– 115v
5
= +100 – 18(2.9906) – 115(0...
advanced financial accounting 7th edition_7 pdf
... Dec 40 0 000 55200 344 800 27 5 84 3723 84
20X1
1Jan–30 June 372 3 84 55200 3171 84 25 375 342 559
20X2
1July–31 Dec 342 559 55200 287359 22 989 310 348
20X2
1July–31 Dec 310 348 55200 255 148 20 142 275560
20X3
The ... (688) ( 642 3)
1 Jan X1 2000 (44 23)
31 Dec X1 (531) (49 54)
1 Jan X2 2000 2868 (86)
31 Dec X2 (11) (97)
1 Jan X3 2000 (1000) 903
31 Dec X3 45 948
1 Jan X4 2000 (1000...
advanced financial accounting 7th edition_9 doc
... three years is
as given below.
CU
Year 1 43 0 × CU 377.77 162 44 1
Year 2 40 0 × CU 377.77 151 108
Year 3 375 × CU 377.77 141 6 64
Total 45 5 213
The actual expense recognised is less than the original ... costs 56 13 69 46 5 51
Administrative expenses 41 12 53 34 3 37
Other operating income (8) 0 (8) (5) 0 (5)
–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
89 25...
advanced financial accounting 7th edition_11 doc
... securities
1991 506 10 43 4 7 278 3 0 34 121
1992 43 2 5 941 3 772 2 122 47
1993 526 7 063 5 690 1 162 211
19 94 6 74 8 269 5 302 2 823 144
1995 505 32 600 25 5 24 6 617 45 9
1996 5 84 30 742 19 551 10 926 ... 300 100
Plant and equipment 40 30 15
Stock 1 24 1 14 1 14
Debtors 110 110 110
Retirement benefit liability (60) (60) –
Creditors (105) (105) (105)
–––– –––– ––––
609 389...
advanced financial accounting 7th edition_15 docx
... 3) 15000 44 000 25000
Debtors (Note 4) 10000 30000 16000
Cash in hand 2000 6000 3000
–––––– –––––– ––––––
27000 80000 44 000
–––––– –––––– ––––––
Current liabilities
Trade creditors (Note 4) 6000 ... 200 000 43 3 333
––––––––– –––––––––
502 333
–––––––––
–––––––––
Share capital 200 000
Reserves – as above 2 54 333
–––––––––
45 4 333
Minority interest, per analysis of equity interest 4...