[PDF] Top 20 ACCA Preparing Financial Statement part 2 2005

... 17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. ... Lihat dokumen lengkap

... (a) Calculate the figures to be included in Lion’s income statement for the year ended 30 September 2004 and balance sheet as at that date, and state the headings under which they will appear. (6 marks) (b) ... Lihat dokumen lengkap

... Facility 2 is secured by the respective inventories financed by facility 1, bill of lading, shipping documents, delivery orders and other ownership documents, such as receipt of goods and transportation documents ... Lihat dokumen lengkap

... Facility 2 is secured by the respective inventories financed by facility 1, bill of lading, shipping documents, delivery orders and other ownership documents, such as receipt of goods and transportation documents ... Lihat dokumen lengkap

... (c) Some goods which had cost $120,000, and which were included in closing inventory at 30 September 2002 at that figure, were subsequently sold for $80,000 after they were found to have deteriorated while held in ... 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

... 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

... (2) A $1,000 cheque received for the wreckage of a car destroyed in an accident while uninsured had been correctly entered in the cash book but not posted anywhere. The car had cost $30,000 and depreciation of ... 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) 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

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

... its financial statements are not consolidated with the financial statements of SU, since the previous shareholder has the right on dividend income or other income relating to the aforementioned shares and ... 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 ... Lihat dokumen lengkap

... On March 28, 2013, SMF obtained the Notice of Effectivity from the Chairman of the Capital Market Financial Services Authority in his Letter No. S-63/D.04/2013 for its offering to the public of Bonds of Sinar Mas ... Lihat dokumen lengkap

... References are used by most employers as a key part of their selection process, but mainly to verify facts about the candidate rather than as an aid to decision making. The reference check is usually the last ... Lihat dokumen lengkap

... 1 2 0·980 0·961 0·943 0·925 0·907 0·890 0·873 0·857 0·842 0·826 2 3 0·971 0·942 0·915 0·889 0·864 0·840 0·816 0·794 0·772 0·751 3 4 0·961 0·924 0·888 0·855 0·823 0·792 0·763 0·735 0·708 0·683 4 5 0·951 ... Lihat dokumen lengkap

... 1 Financial Statement Analysis Financial Policy and Planning Outline  Meaning of Financial Statements and Financial Statement Analysis  Significance of Financial Statements  T[r] ... Lihat dokumen lengkap

... In 2008, PT Bank Sinarmas, a subsidiary, changed its investment intention in Government Bonds and Republic of Indonesia – ROI Loans with nominal value of Rp 661,300 million by transferring from “Available-for-sale” into ... Lihat dokumen lengkap

... Each part of an item of fixed assets with a cost that is significant in relation to the total cost of the item is depreciated ...each financial year end, the residual values, useful lives, and methods of ... Lihat dokumen lengkap