Financial Training Course Financial Accounting 10 pptx

... 96. 296 Part 2 · Financial reporting in practice Segmental reporting The financial statements of a company and the consolidated financial statements of a group summarise the results and financial position ... of sales (415) (40) (165) (620) (555) Gross profit 135 10 10 155 135 Net operating expenses (85) (4) (25) (114) (83) Less 1992 provision 10 10 Operating profit 50 6 (5) 51 5...

Ngày tải lên: 21/06/2014, 18:20

... ––––– ––––– ––––– ––––– 1570 108 9 Share capital and reserves £1 ordinary shares (note (vii)) 100 0 1100 100 Share premium (note (vii)) 200 300 100 Retained profits 730 101 1 281 ––––– ––––– ––––– ... dividend 140 160 20 ––––– ––––– 103 0 1420 ––––– ––––– Net current assets 910 1240 ––––– ––––– 2 910 3890 less Long-term loans (note (v)) 600 100 0 400 ––––– ––––– 2 310 2890 less De...

Ngày tải lên: 21/06/2014, 18:20

... and financial investment: Payments to acquire tangible fixed assets (102 0) Receipts from sales of tangible fixed assets 15 Payment to purchase fixed asset investment ( 110 000 – 100 000) (10) (101 5) ––––– Equity ... above. (10 marks) (b) Summarise the changes which FRS 1 (Revised) made to the old FRS 1, and explain why each change was considered necessary by the Accounting Standards...

Ngày tải lên: 21/06/2014, 18:20

... 20X6) 10 556 ––––––– ––––––– ––––––– ––––––– Notes: (a) The fixed assets were purchased for 10 000 on 1 January 20X3 when the RPI = 100 : 120 £(1 Jan X3) 10 000 × –––– = £(31 Dec X6) 12 000 100 (b) ... loss account for 20X7 would be: Interest payable, 12% of 10 000 £1 200 12 Gain on long-term borrowing, 10 000 ( –1 ) £1 500 115 ––– 100 180 –––– 150 180 –––– 160 12 For simplicity...

Ngày tải lên: 21/06/2014, 18:20

... 1376 106 2 22–––2460 6 Taxation 2868 (100 0) (100 0) (102 3) (104 9) (26) (1230) 7 4244 62 (978) (102 3) (104 9) (26) (1230) 8 Deferred tax (3556) 469 989 102 3 104 9 26 – 9 Net profit £688 £531 £11–––£1230 Chapter ... (86) 31 Dec X2 (11) (97) 1 Jan X3 2000 (100 0) 903 31 Dec X3 45 948 1 Jan X4 2000 (100 0) 1948 31 Dec X4 98 2046 1 Jan X5 (102 3) 102 3 31 Dec X5 52 107 5 1 Jan X6 (104 9)...

Ngày tải lên: 21/06/2014, 18:20

... financial performance, is helpful to users of published financial statements. ICAEW, Financial Reporting, May 1998 (10 marks) Chapter 11 · Reporting financial performance 335 11.19 Newcars plc is a ... 1500 1200 6000 5000 105 00 12200 Common costs (500) (400) –––––– –––––– Operating profit 100 00 11800 Interest payable (100 0) (900) –––––– –––––– Profit before taxation 9000 109 00...

Ngày tải lên: 21/06/2014, 18:20

... Tax value Buildings 500 300 100 Plant and equipment 40 30 15 Stock 124 114 114 Debtors 110 110 110 Retirement benefit liability (60) (60) – Creditors (105 ) (105 ) (105 ) –––– –––– –––– 609 389 ... example of two companies: Company A Company B Earnings 10 000 10 000 Number of ordinary shares 100 000 100 000 Earnings per share 10p 10p Current market price £1.50p £1.20p P/E ratio 15 12...

Ngày tải lên: 21/06/2014, 18:20

... capital 200 Premium on purchase 100 Cr Cash 300 –––– –––– 300 300 –––– –––– –––– –––– Dr Distributable profits 50 Share premium 50 Cr Premium on purchase 100 –––– –––– 100 100 –––– –––– –––– –––– Summarised ... assets (1250 + 80 – 300) 103 0 ––––– ––––– Share capital (100 0 + 50 – 200) 850 Share premium (200 + 30 – 50) 180 ––––– (Permanent capital) 103 0 Distributable profits – ––––...

Ngày tải lên: 21/06/2014, 18:20

... kwakchris@deanza.edu .) Advisory Prerequisite: Financial, Managerial, and all Intermediate Accounting course series. COURSE DESCRIPTION Introductory level of Financial Audit encompasses many principles ... yourself with course web site areas, especially course content area. 4. Please bookmark this course site (PageOut site) so that you can go directly to the site th...

Ngày tải lên: 20/06/2014, 06:20

... payable WILLERFUNDS Combiné Combined Etats Financiers au 31/12 /10 Financial Statements at 31/12 /10 Exprimé en Expressed in USD Etat du Patrimoine au 31/12 /10 Statement of Net Assets at 31/12 /10 This is trial version www.adultpdf.com ... summary of significant accounting policies and other explanatory notes to the financial statements. Board of Directors of the management co...

Ngày tải lên: 20/06/2014, 06:20