Learning Financial Accounting Theory 6 pdf
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 ... assets
Debtors 98
Investments 2 4 36
Cash 147
––––––
2 68 1
Creditors falling due
within 1 year 1 793 888
–––––– ––––––
6 555
Creditors falling due in
more than 1 year (9 36)
Provision...
advanced financial accounting 7th edition_7 pdf
... 2)
( 16 marks)
CIMA, Financial Reporting – UK Accounting Standards, November 2001 (20 marks)
9.3 Financial Reporting Standard 5 Reporting the Substance of Transactions requires an entity’s
financial ... X0 (68 8) (64 23)
1 Jan X1 2000 (4423)
31 Dec X1 (531) (4954)
1 Jan X2 2000 2 868 ( 86)
31 Dec X2 (11) (97)
1 Jan X3 2000 (1000) 903
31 Dec X3 45 948
1 Jan X4 2000 (1000) 1948
31 Dec...
advanced financial accounting 7th edition_17 pdf
... n/a
Debenture holders 1 460 250 1 561 215 .62 5 265 .62 5
Trade creditors 930 – 1000 n/a n/a
Preference shareholders – 250 1 86 28.125 78.125
Ordinary shareholders – 500 373 56. 250 1 56. 250
Chapter 18 · Capital ... 19 760 0
Development cost of ‘Auto-Assembler’ 157 300
––––––––
66 6900
––––––––
Current assets
Stock 302400
Investments 52000
Debtors 169 000
Cash 260 0
––––––––
5 260 00
–––––...
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