Financial Training Course Financial Accounting 5 ppt

... 55 0 50 1 75 7 75 690 Cost of sales (4 15) (40) (1 65) (620) (55 5) Gross profit 1 35 10 10 155 1 35 Net operating expenses ( 85) (4) ( 25) (114) (83) Less 1992 provision 10 10 Operating profit 50 6 (5) ... Companies Act 19 85, as amended from time to time by statutory instrument. 12 Companies Act 19 85, Schedule 4, Para. 55 (1) to 55 (5) . 13 See Stock Exchange, Listing Rules. 14 SS...

Ngày tải lên: 21/06/2014, 18:20

... securities 1991 50 6 10 434 7 278 3 034 121 1992 432 5 941 3 772 2 122 47 1993 52 6 7 063 5 690 1 162 211 1994 674 8 269 5 302 2 823 144 19 95 5 05 32 600 25 524 6 617 459 1996 58 4 30 742 19 55 1 10 926 2 65 1997 ... 19 55 1 10 926 2 65 1997 50 6 26 829 10 923 15 583 323 1998 6 35 29 52 5 15 769 13 160 59 5 1999 493 26 163 16 220 9 59 2 351 2000 58 7 106916 40074 65...

Ngày tải lên: 21/06/2014, 18:20

... assets 1 7 65 3 850 0 Investment in Pau Ltd 3 05 Current assets Stock 22 45 36 75 Debtors 6 15 1 750 Cash 156 9 450 ––––– –––––– 3016 148 75 ––––– –––––– Current liabilities Trade creditors (22 45) (43 75) Creditors ... 19 75, required all but the smallest companies to prepare such a statement. 3 Accounting Standards Steering Committee, The Corporate Report, London, 19 75. 4 Cm....

Ngày tải lên: 21/06/2014, 18:20

... associates 40 35 Interest payable: – group 50 45 – associates 15 10 ––– ––– ( 65) (55 ) ––– –––– Profit before exceptional item 1 25 110 Exceptional item (Note 2)10– ––– ––– Profit before taxation 1 35 110 Taxation: – ... Assets: Stocks 750 58 8 Debtors 660 53 0 Cash at bank and in hand 45 140 ––––– ––––– 1 455 1 258 ––––– ––––– Creditors: amounts falling due within one year ( 150 1...

Ngày tải lên: 21/06/2014, 18:20

... holders Interest 15% × £1 250 000 187 50 0 Share of balance (300 000 – 18 750 0) 28 1 25 2 15 6 25 –––––––– Old preference shareholders (300 000 – 18 750 0) 281 25 Old ordinary shareholders (300 000 – 18 750 0) 56 250 –––––––– 300 ... earnings are 50 0 000: ££ Old debenture holders Interest – as above 18 750 0 Share of balance (50 0 000 – 18 750 0) 78 1 25 2 65 6 25 –––––––– Old pre...

Ngày tải lên: 21/06/2014, 18:20

... 13 250 Reserves Share premium account, 50 0 × 56 2 Reserves, 1 January 20X5, 2986 × 3 58 3 Profit for 20X5 312 4 457 ––––––– ––––––– Owners’ equity 17 707 15% Debentures 1 000 ––––––– £(31 Dec X5) ... 20X5 150 1 April 20X5 (issue of 2000 ordinary shares) 160 Average for 20X5 170 1 September 20X5 (purchase of fixed assets) 1 75 31 October 20X5 (purchase of closing stock) 178 31 Decembe...

Ngày tải lên: 21/06/2014, 18:20

... 108 720 88 470 64 170 35 000 1 Jan Cash 35 000 35 000 35 000 35 000 –––––––– ––––––– ––––––– ––––––– 73 720 53 470 29 170 – 31 Dec Interest, 20% of above 14 750 10 700 5 830 – –––––––– ––––––– ... 20X5 Total £££££ £ £ 1 Rental 2000 2000 2000 2000 2000 10 000 2 Capital repayments (624) (938) (1978) (20 45) (2098) (52 ) (77 35) 3 Gross earnings 1376 1062 22 ( 45) (98) (52 ) 2 2 65 4 I...

Ngày tải lên: 21/06/2014, 18:20

... Timing difference £££ 20X1 250 0 11 25 13 75 20X2 18 75 11 25 750 20X3 1406 11 25 281 20X4 1 055 11 25 (70) 20X5 791 11 25 (334) 20X6 59 3 11 25 (53 2) 20X7 4 45 11 25 (680) 20X8 3 35 11 25 (790) ––––– ––––– –––– 9000 ... ––––– Taxation Corporation tax @ 30% 8 56 2 57 2 57 9 58 4 58 9 Deferred tax – as per Table 12.2 15 5 (2) (7) (11) ––––– ––––– ––––– ––––– ––––– 57 7 5...

Ngày tải lên: 21/06/2014, 18:20

... 62.7 General Electric 31.7 22.8 General Motors 26.3 55 .3 IBM 57 .5 49.6 McDonald’s 61.6 60.9 Merck 21.6 43.4 Minn. Mining & Mfg. 52 .1 27.2 Walt Disney 15. 4 16.6 SOURCE: Forbes Magazine’s 1999 Ranking ... BRIEF HISTORY OF ACCOUNTING AND FINANCIAL STATEMENTS Are you interested in learning more about the history of accounting? If so, take a tour through the “Virtual History of...

Ngày tải lên: 25/01/2014, 23:20

... kwakchris@deanza.edu .) Advisory Prerequisite: Financial, Managerial, and all Intermediate Accounting course series. COURSE DESCRIPTION Introductory level of Financial Audit encompasses many principles ... course period structure. The average student workload is minimum 2 to 3 hours of work outside of class for every credit hour of coursework on a weekly basis (10 to 15...

Ngày tải lên: 20/06/2014, 06:20