Preparing Financial Statements phần 5 pps

... below): 25% 25% MARGIN MARK UP Sales 100% Sales 1 25% Cost of sales 75% Cost of sales 100% Gross profit 25% Gross profit 25% • Lack of ... Suspense $ 35 Cr Share capital $ 35 B Dr Suspense $110 Cr Share capital $100 Cr Share premium $10 C Dr Suspense $ 35 Cr Share capital $ 25 Cr Share premium $10 D Dr Share capital $ 25...

Ngày tải lên: 06/08/2014, 10:20

... should be able to answer some key questions. Who are the users of financial information? What are the main financial statements? What are the desirable qualities of good accounting ... 12 Study Period 7 From trial balance to financial statements Priority = High Date due: Exam Guidance This is very important as exams at all levels in Financial Accounting inv...

Ngày tải lên: 06/08/2014, 10:20

... on capital (1, 250 + 1, 250 ) 2 ,50 0 Profit share (20,200 + 31,3 75) 51 ,57 5 54 ,0 75 56 Study Period 27 continued 5 The following is an extract from the financial statements of Tornado ... ( 45, 000 × 10% × 6 / 12 ) 2, 250 Ben ( 25, 000 × 10% × 6 / 12 ) 1, 250 Ted (20,000 × 10% × 6 / 12 ) 1,000 (4 ,50 0 ) 50 ,50 0 PSR Bill 20,200 Ben 20,20...

Ngày tải lên: 06/08/2014, 10:20

... International Stream Preparing Financial Statements Part 1 Paper 1.1 Study Text Edition June 20 05 AH 05 –1.1 INTERNATIONAL © BPP Professional Education 20 05 FOR EXAMS IN DECEMBER 20 05 AND JUNE ... Edition: June 20 05 (i) PREPARING FINANCIAL STATEMENTS 1 Introduction This Home Study course will guide you through the June 20 05 edition of the BPP Study Text...

Ngày tải lên: 06/08/2014, 10:20

... 2293) or phone us (020 8740 2242/22 45) Learning Resource Centre What do you want to do? How to do it! Reference Test your knowledge BPP i-Pass * Session 5: Inventory valuations Learn interactively ... Make sure you can reproduce the answer to Question 5 Try Question 18 in the Exam Question Bank of your Study Text Exam focus point The June 20 05 exam had an MCQ on property reva...

Ngày tải lên: 06/08/2014, 10:20

... living expenses and takes $ 150 worth of goods from inventory. What is the balance on the capital account at the end of the period? A $5, 850 B $3, 650 C $4 ,50 0 D $4, 350 5 A business has non-current ... overdrawn by $ 75. it owes $ 350 tax. What are its total net assets? A $3 ,57 5 B $6 ,57 5 C $3,0 75 D $3,7 25 31 Study Period 15 continued Were you awake? If you&...

Ngày tải lên: 06/08/2014, 10:20

... The June 20 05 exam had an 11 mark question on preparing a company cash flow. 48 Study Periods 23 & 24 Interpretation of financial statements Priority = High Examined: 6/ 05 Date due: ... Question Bank of your Study Text Exam focus point The June 20 05 exam had 3 MCQs on group accounts. 50 Study Period 25 The IASB and financial reporting Priority = Mediu...

Ngày tải lên: 06/08/2014, 10:20

... mỗi phần. • Xếp hạng và điểm trung bình c ủa mỗi Bài 3 - Preparing your curriculum (Chuẩn bị cho bản lý lịch của bạn) - phần 5 Sau đây các bạn hãy đi tìm hiểu chi tiết từng thành phần ... Revised Version Bản nghiệp/ nghiên cứu) Đây là phần đầu tiên của bản lý lịch, đưa ra mục đích hay lý do bạn chuẩn bị và nộp bản lý lịch. Phần mục đích của bạn có thể chỉ c...

Ngày tải lên: 12/07/2014, 01:20

... sheet date. (f) Contingencies. 5 Financial statements (a) Objectives of financial statements. (b) Users and their information needs. (c) Key features of financial statements (i) balance sheet (ii) ... records when the financial statements have been completed. 5 The journal; ledger control accounts; bank reconciliations. (a) Explain the uses of the journal. PAGE 9 Prepari...

Ngày tải lên: 06/08/2014, 10:20

... percent in the Y4Q3 column, 75 percent in the Y4Q4 column, and 80 percent in the Y5Q1 column; see figure 5. 15. ) Average savings account balances are expected to increase by 5 percent a month in year ... officer, entry level 270 Loan officer, intermediate 360 Loan officer, senior 450 Credit supervisor 450 Branch manager 52 5 Bookkeeper, teller, security guard 270 Since the new branch...

Ngày tải lên: 09/08/2014, 19:21