[PDF] Top 20 ACCA Preparing Financial Statement part 1 2004

... 1 Depreciation charges should have been added, not deducted 2 Decrease in inventories should have been deducted, not added. 3 Increase in receivables should have been added, not deducted. 4 Increase in payables ... Lihat dokumen lengkap

... 8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P guaranteed that R’s profit share would not be less than $25,000 for the six ... Lihat dokumen lengkap

... of financial statements. That is not to say the financial statements should be predictive in the sense of forecasts, but that (past) information should be presented in a manner that assists users to assess ... Lihat dokumen lengkap

... 13 Part of a company’s draft cash flow statement is shown below: $000 Operating profit 8,640 Depreciation charges 2,160 Proceeds of sale of non-current assets 360 Increase in inventory[r] ... Lihat dokumen lengkap

... (1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were ... Lihat dokumen lengkap

... 9 A draft cash flow statement contains the following calculation of net cash inflow from operating activities: $m Operating profit 13 Depreciation 2 Decrease in inventories 3 Decrease [r] ... Lihat dokumen lengkap

... Required: Prepare a cash flow statement for the company for the year ended 30 June 2006, using the format in IAS 7 Cash flow statements... 4 The directors of a recently formed company [r] ... Lihat dokumen lengkap

... 3 The cost of new equipment purchased on 1 July 2003 for $60,000 has been included in the purchases figure of $2,184,000 4 The company depreciates its office equipment at 20 per cent pe[r] ... Lihat dokumen lengkap

... 3 marks b Senji does not keep proper accounting records, and it is necessary to calculate her total purchases for the year ended 31 January 2003 from the following information: $ Trad[r] ... Lihat dokumen lengkap

... 1. On March 26, 2003, SMF entered into a Cooperation Agreement on Joint Consumer Financing Facility with PT Bank Mutiara Tbk (formerly PT Bank Century Tbk) (Bank Mutiara) to finance the purchases of four-wheeled ... Lihat dokumen lengkap

... May 1, 1989, the stockholders held an Extraordinary Stockholders’ Meeting and agreed to change the Company’s name from PT Internas Arta Leasing Company to PT Internas Arta Finance Company, and to increase the ... Lihat dokumen lengkap

... Two marks per development stage; two marks for identifying the team stage prior to Olivia’s departure; three marks for identifying the stages the group reverted to after her departure [r] ... Lihat dokumen lengkap

... the financial assets have expired or when they have been transferred together with substantially all the risks and rewards of ...transfers financial assets recognised on its balance sheet but retains either ... Lihat dokumen lengkap

... 1 Dartig Co is a stock-market listed company that manufactures consumer products and it is planning to expand its existing business. The investment cost of $5 million will be met by a 1 for 4 rights issue. ... Lihat dokumen lengkap

... professional conduct applicable to the conduct of business in the financial sector. This includes in particular laws and regulations applicable to the licensing and conduct of banking or other financial ... Lihat dokumen lengkap

... other financial assets for the purpose of investment or satisfying regulatory liquidity ...prices. Financial assets in this category are held in all business segments as well as the liquidity management ... Lihat dokumen lengkap

... other financial difficulties suffered by debtors or significant delay in ...the financial assets are uncollectible or cannot be realized in whatsoever actions will be ... Lihat dokumen lengkap

... consolidated financial statements have been prepared and presented in accordance with Indonesian Financial Accounting Standards “SAK”, which comprise the statements and interpretations issued by the Board ... Lihat dokumen lengkap

... is preparing graduates who are ready to enter the field of work and developing a professional attitude in accordance with the field the expertise has been provided in all ... Lihat dokumen lengkap

... Tingkat 1. Instrumen yang termasuk dalam hirarki Tingkat 1 terdiri dari investasi dalam saham dan waran, obligasi, unit reksadana yang diperdagangkan di BEI dan diklasifikasikan sebagai surat berharga ... Lihat dokumen lengkap