tình hình đầu tư tín dụng trung và dài hạn trong 3 năm 2002 2004
Tài liệu ACCA mới nhất từ BPP môn F1
Ngày tải lên :
05/01/2014, 00:19
... 13 14 15 16 17 Leading and managing people 2 83 Recruitment and selection 30 9 Diversity and equal opportunities 33 3 Individuals, groups and teams 34 3 ... Individuals, groups and teams 34 3 Motivating individuals and groups 36 3 Training and development 38 1 Performance appraisal 4 03 18 Personal effectiveness and ... FEBRUARY 20 13 TO JANUARY 2014 I N T E R A C T I V E T E X T FAB/F1 ACCOUNTANT IN BUSINESS First edition March 2011 Second edition September 2012 ISBN 9781 44 53 9965 Previous ISBN 9781 44 53 730 4 eISBN...
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Tài liệu ACCA mới nhất từ BPP môn F2
Ngày tải lên :
05/01/2014, 00:30
... 26 13 122 Cost behaviour 36 43 14 1 23 10 19 125 Accounting for materials 38 46 23 125 Accounting for labour 24 29 27 128 Accounting for overheads 46 55 33 130 Absorption and marginal costing 34 ... marginal costing 34 41 39 134 10 Job, batch and service costing 30 36 45 137 11 Process costing 30 36 48 139 12 Process costing, joint products and by-products 14 17 51 141 13 Alternative costing ... 21 Basic variance analysis 36 43 82 157 22 Further variance analysis 42 50 86 160 23 Performance measurement 26 31 93 1 63 24 Applications of performance measurement 26 31 95 164 98 165 26 Mixed...
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Tài liệu ACCA mới nhất từ BPP môn F2
Ngày tải lên :
05/01/2014, 00:32
... using the lottery method or random number tables If (say) 23 was chosen, then the sample would include the 23rd, 63rd, 103rd, 143rd 783rd items The gap of 40 is known as the sampling interval ... 32 1 The budgetary process 34 9 Making budgets work 37 9 Capital expenditure budgeting 39 5 Methods of project appraisal 4 03 Part D Standard ... FEBRUARY 20 13 TO JANUARY 2014 I N T E R A C T I V E T E X T FMA/F2 MANAGEMENT ACCOUNTING First edition March 2011 Second edition September 2012 ISBN 9781 44 53 9967 Previous ISBN 9781 44 53 730 6 eISBN...
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Tài liệu ACCA mới nhất môn F2,textbook
Ngày tải lên :
05/01/2014, 00:33
... $18 ,30 0 were incurred in making 1,100 units The best estimate of ABC Limited's fixed costs per period is: A $5,100 B $4,800 C $ 13, 500 D $15,900 (2 marks) 3. 12 Chapter 3: Answers 3. 13 3: ANSWERS 3. 1 ... method: (1) (2) (3) (4) Find higher and lowest output and cost Find the difference Calculate the VC/unit Substitute to find the FC 3. 8 Chapter 3: Questions 3. 9 3: QUESTIONS Chapter 3. 1 A company ... cleaned, the overheads incurred were $ 83, 585 What is the best estimate of the overheads if 16,200m2 are to be cleaned? A $88,095 B $89,674 C $ 93, 960 D 3. 3 $98,095 (2 marks) A business has collected...
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Tài liệu ACCA mới nhất từ BPP môn F3
Ngày tải lên :
05/01/2014, 00:40
... 145 231 Mixed bank 4: Questions 30 .1 to 30 .20 40 48 150 233 Mixed bank 5: Questions 31 .1 to 31 .20 40 48 156 235 Mixed bank 6: Questions 32 .1 to 32 .20 40 48 161 237 Mixed bank 7: Questions 33 .1 ... Questions 4.1 to 4.16 32 38 20 177 16 19 27 179 36 43 28 180 Questions 7.1 to 7.17 34 41 33 181 Questions 8.1 to 8.20 40 48 38 1 83 24 29 43 185 30 36 46 186 38 46 50 188 20 24 54 189 Part A: The context ... FFA/F3 FINANCIAL ACCOUNTING Time allocation Page Marks Mins Questions Answers 40 48 61 190 30 36 66 192 30 36 70 1 93 20 24 74 195 N/A N/A 81 196 44 53 92 209 20 24 98 211 16 19 101 211 32 38 103...
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Tài liệu ACCA mới nhất từ BPP môn F3, sách có giá trị cho kỳ thi đến tháng 6-2014,study text
Ngày tải lên :
05/01/2014, 00:41
... IAS 18* IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 27* IAS 28* IAS 29 IAS 31 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 * IAS 38 * IAS 39 IAS 40 IAS 41 First time adoption of International Financial Reporting ... accounting 31 9 Preparation of financial statements for companies 33 7 Events after the reporting period 36 5 Statements of cash flows 37 1 Part G Preparing ... and Study guide ix FFA/F3 FINANCIAL ACCOUNTING x INTRODUCTION xi FFA/F3 FINANCIAL ACCOUNTING xii INTRODUCTION xiii FFA/F3 FINANCIAL ACCOUNTING xiv INTRODUCTION xv FFA/F3 FINANCIAL ACCOUNTING xvi...
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Tài liệu ACCA mới nhất từ BPP môn F5
Ngày tải lên :
05/01/2014, 00:45
... Co (12/11) 20 36 27 156 31 Sunrise 20 36 28 160 32 Ennerdale 20 36 30 161 33 John Robertson 20 36 31 1 63 34 Robber Co (6/12) 20 36 32 164 35 Pixie Pharmaceuticals 20 36 33 168 36 Sniff Limited ... amended) 20 36 33 169 37 Stay Clean (12/09) 20 36 34 171 38 Bits and Pieces (6/09) 20 36 36 1 73 39 BDU Co 20 36 36 175 40 Envico (PM, 12/05, amended) 20 36 37 177 41 Rotanola Co 20 36 38 179 42 ... 20 36 59 2 43 72 DIY 20 36 60 245 73 Meals 20 36 61 247 74 Story 20 36 63 250 75 Trendy clothing 20 36 63 252 76 Lush Co 20 36 64 254 77 ICE 20 36 65 256 78 Beachy 20 36 65 257 79 Viga 20 36 66...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
Ngày tải lên :
05/01/2014, 00:46
... 640 3, 440 907 17,900 45, 230 5,890 11,880 63, 000 Assembly $ 15,674 1,200 5,567 800 258 1, 133 2,200 26, 832 19,760 – 46,592 Canteen $ 29,650 600 2,227 32 0 – 4 53 – 33 ,250 (33 ,250) – – Maintenance $ ... Conventional costing unit cost $ 95 30 5 95 30 5 ABC unit cost $ 428 512 131 215 Difference per unit $ + 33 3 + 207 + 36 – 90 Difference in total $ +3, 330 +2,070 +3, 600 –9,000 The figures suggest that ... (W1) 73. 5 34 3 1: Costing Part A Specialist cost and management accounting techniques Six months ending 30 September 20X3 $'000 $'000 1,120 73. 5 34 3.0 416.5 24.5 39 2 Six months ending 31 March...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
Ngày tải lên :
05/01/2014, 00:48
... labour (5kg @ $3/ kg) (3 hrs @ $6/hr) Indirect costs: Variable overheads Fixed overheads Full product cost 15.00 18.00 33 .00 2.00 3. 00 38 .00 Calculating the cost per unit 2.1 1 .3 1: COSTING Revision ... 20,000 3, 200 13, 200 800 6,800 (4,000) Nil 1: COSTING Overhead absorption rates 3. 1 O.A.R = Estimated overhead costs Expected (normal) activity level Example CD Factory continued (Step 3) Absorb ... OAR Pressing = $ 13, 200 / 15,000 labour hours = $0.88/hr Packing = $6,800 / 5,000 labour hours = $1 .36 /hr ∴ DVD OAR: Pressing Packing $ 0.88 0 .34 1.22 (1hr x $0.88) (¼ hr x $1 .36 ) ∴ CD OAR: Pressing...
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Tài liệu ACCA mới nhất từ BPP môn F4, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision kit
Ngày tải lên :
05/01/2014, 00:52
... Code 10 18 32 247 127 Huge plc (Pilot Paper) 10 18 32 249 128 Sid and Vic (6/08) 10 18 33 250 129 Wrongful trading (2.2 12/05) 10 18 33 252 130 Fran, Gram and Hen (12/09) 10 18 33 2 53 131 Ian (12/11) ... 67, 1 13, 114 39 -45 94, 99,100 106-111, 1 23- 125 75, 76, 80, 81-87 102, 1 03 35 -38 55-57 1 23- 126 75-79 2, 4, 127- 133 58-66 16 -34 15 117-122 46-54 101 104, 105, 112-116 68-74 47, 54 88-98 1, 3, 5-15 ... below 10 1 43 46 68 89 105 55 17 122 127 23 47 77 95 106 56 32 69 128 Practice Exam 15 39 26 49 50 72 83 88 94 1 03 107 57 58 24 18 119 70 130 131 31 51 84 99 108 60 25 71 132 10 37 48 86 90 111...
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Tài liệu ACCA mới nhất từ BPP môn F4
Ngày tải lên :
05/01/2014, 00:53
... 145 1 63 Part D The formation and constitution of business organisations 12 13 14 15 Agency law Organisations and legal personality Company formation Constitution of a company 1 83 1 93 221 237 Part ... dividend law 255 269 2 83 Part F Management, administration and regulation of companies 19 20 Company directors and other company officers Company meetings and resolutions 299 33 3 Part G Legal implications ... administration 35 1 Part H Governance and ethical issues relating to business 22 23 Corporate governance Fraudulent behaviour Exam question bank Exam answer bank List of cases and index Review form 37 1 38 7...
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Tài liệu ACCA mới nhất từ BPP môn F7,
Ngày tải lên :
05/01/2014, 01:00
... earnings at 31 March 20X2 Ordinary dividends paid Preference dividends paid 7% debentures 20X7 Trade payables $'000 94,000 9,060 16,020 121 1,200 639 30 ,31 5 3, 720 6,060 1,670 24,000 4,852 9 ,33 0 1,190 ... 30 ,31 5 3, 720 6,060 1,670 24,000 4,852 9 ,33 0 1,190 20,000 1,000 430 3, 125 9,552 1,000 60 194 ,30 7 3. 7 $'000 124,900 18,250 8,120 194 ,30 7 3: PRESENTATION OF PUBLISHED FINANCIAL STATEMENTS Additional ... Recognition 3. 1 Sections 3. 3 -3. 3.1 Grants should not be recognised until there is reasonable assurance that the conditions will be complied with and the grants will be received Accounting treatment 3. 2...
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Tài liệu ACCA mới nhất từ BPP môn F8,
Ngày tải lên :
05/01/2014, 01:14
... Engagements] 3. 2 Practitioner Criteria Subject matter Users Responsible party 3. 3 Assurance engagements are generally voluntary but may be a requirement imposed on the entity by another party 3. 4 Examples ... met A survey by Grant Thornton in the UK in 2004 showed that 96% of FTSE 100 companies had an internal audit department, compared with 81% in 2002 3. 1 3: THE REGULATORY ENVIRONMENT AND CORPORATE ... independence where they provide other services 3. 6 3: THE REGULATORY ENVIRONMENT AND CORPORATE GOVERNANCE Audit committee and external auditors 3. 9 Q3 Corporate Governance • Make recommendations...
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Tài liệu ACCA mới nhất từ BPP môn F9,
Ngày tải lên :
05/01/2014, 01:17
... earnings No ordinary shares issued Last year 22 ,30 0 3, 000 5,790 13, 510 200 7,986 5 ,32 4 100,000 Current year 23, 726 3, 000 6,218 14,508 200 8,585 5,7 23 100,000 Required Evaluate whether Magneto has ... of sales × 36 5 = days (b) W.I.P WIP Cost of production × 36 5 = days (c) Finished goods Raw material Raw material Raw material purchases × 36 5 = days Payables (credit) purchases × 36 5 = (days) ... (assuming 36 5 days in the year) Solution Av collection period Re ceivables (credit) sales × 36 5 = days Inventory days (a) Finished goods Cost of sales × 36 5 = days (b) W.I.P WIP Cost of production × 36 5...
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Tài liệu ACCA mới nhất từ BPP môn P2,
Ngày tải lên :
05/01/2014, 01:28
... Taxation 33 34 – 37 41 37 50 – 52 71 38 – 44 – 12 41 – 43 16 – 20 44 – 48 Throughout 57, 59 59, 60, 74, 78 21 – 23 32 – 52 16 – 20 32 – 52 59, throughout 37 , 59 53 – 60 5–7 24 – 26 27, 28 54, 76 3, ... Associate – – 33 170 Complex groups 34 Preparation question: 'D'-shaped group – – 34 172 35 Preparation question: Sub-subsidiary – – 35 1 73 36 Glove (ACR, 6/07, amended) 25 45 37 176 37 Case study ... IAS 10 IAS 12 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 23 IAS 24 IAS 27 IAS 28 IAS 32 IAS 33 IAS 34 IAS 36 IAS 37 IAS 38 IAS 39 IAS 40 IFRS IFRS IFRS IFRS IFRS IFRS IFRS xxii Revising P2...
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Tài liệu ACCA mới nhất từ BPP môn P2,
Ngày tải lên :
05/01/2014, 01:29
... review) Personal Hygiene $m 240 120 36 6 34 8 Hair & Beauty $m 462 54 190 706 696 Household Cleaning $m 31 2 35 175 522 Treasury operations $m 174 – – 174 524 132 Goodwill re Total group of CGUs ... satisfaction levels and remuneration issues, community support, and stakeholder consultation information 3. 3 3: HOME STUDY CHAPTER – ENVIRONMENTAL AND SOCIAL REPORTING Benefits of environmental and social ... employee morale (j) Improved profitability 3. 4 3: HOME STUDY CHAPTER – ENVIRONMENTAL AND SOCIAL REPORTING Current reporting requirements IFRS requirements 3. 1 Under IFRS there are no required disclosure...
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Tài liệu ACCA mới nhất từ BPP môn P4,
Ngày tải lên :
05/01/2014, 01:43
... 2995 32 64 2088 2422 2 734 30 23 3289 21 23 2454 2764 30 51 33 15 2157 2486 2794 30 78 33 40 2190 2517 28 23 3106 33 65 2224 2549 2852 31 33 338 9 1.0 1.1 1.2 1 .3 1.4 34 13 36 43 3849 4 032 4192 34 38 36 65 38 69 ... 4207 34 61 36 86 38 88 4066 4222 34 85 37 08 39 07 4082 4 236 35 08 37 29 39 25 4099 4251 35 31 37 49 39 44 4115 4265 35 54 37 70 39 62 4 131 4279 35 77 37 90 39 80 4147 4292 35 99 38 10 39 97 4162 430 6 36 21 38 30 4015 ... 5.216 3. 784 4.160 4.487 4.772 5.019 3. 685 4. 039 4 .34 4 4.607 4. 833 3. 589 3. 922 4.207 4.451 4.659 3. 498 3. 812 4.078 4 .30 3 4.494 3. 410 3. 706 3. 954 4.1 63 4 .33 9 3. 326 3. 605 3. 837 4. 031 4.192 11 12 13...
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