[PDF] Top 20 ACCA Preparing Financial Statement part 1 2006

... 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

... 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 months to ... 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

... (2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity. (3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued. (4) In ... 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

... 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

... 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

... 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 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

... of financial instruments traded in active markets at the statements of financial position date is based on their quoted market price or dealer price quotations (bid price for long positions and ask price ... Lihat dokumen lengkap

... a financial asset or issue of financial liability and they are incremental costs that would not have been incurred if the instrument had not been acquired or ... Lihat dokumen lengkap

... An assessment is made at each annual reporting period as to whether there is any indication that previously recognized impairment losses recognized for an asset other than goodwill may no longer exist or may have ... Lihat dokumen lengkap

... On February 18, 2003, in the Extraordinary Stockholders’ Meeting held by the stockholders, it was agreed to increase the Company’s authorized capital stock from Rp 1,125,000 million to Rp 2,849,487 million and approved ... Lihat dokumen lengkap

... of financial instruments traded in active markets is based on quoted market prices at the reporting ...for financial assets held by the Group is the current bid ...Level 1. Instruments included in ... 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

... Nilai wajar instrumen keuangan yang diperdagangkan di pasar aktif adalah berdasarkan kuotasi harga pasar pada tanggal pelaporan. Pasar dianggap aktif apabila kuotasi harga tersedia sewaktu-waktu dan dapat diperoleh ... Lihat dokumen lengkap

... important part of the professional accounting tested through a test of ...the financial statements, cost accounting, tax accounting, coupled with the presence of new curriculum so graduates/students of SMK ... Lihat dokumen lengkap

... 5 The following bank reconciliation statement has been prepared by a trainee accountant: Bank reconciliation 30 September 2002 $ Balance per bank statement overdrawn 36,840 add: Lodge[r] ... Lihat dokumen lengkap

... Book Organization Financial Statement Analysis Part I Introduction and Overview Part III Financial Analysis Part II Accounting Analysis Chapter 1: Overview of Financial Statement[r] ... Lihat dokumen lengkap

... PT TUNAS BARU LAMPUNG Tbk dan ANAK PERUSAHAAN PT.[r] ... Lihat dokumen lengkap