[PDF] Top 20 ACCA Preparing Financial Statement part 2 2006

... (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

... 16 G, H and I are in partnership, sharing profits in the ratio 3:1:1, after charging salaries of $20,000 per year each for H and I. On 1 January 2004 they agreed to change the profit-sharing ratio to 3:2:1 and to ... 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

... (a) One of the company’s buildings was destroyed in a flood in October 2002. The estimated value of the building was $4m, but it was insured for only $3m. The company’s going concern status is not jeopardised. The ... 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

... 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

... (b) The balance of the account is the proceeds of sale of some plant on 1 January 2004 with a net book value at the date of sale of $700,000 and which had originally cost $1,400,000. No other accounting entries have yet ... 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

... 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

... An asset’s recoverable amount is the higher of an asset’s or CGU’s fair value less costs to sell and its value in use, and is determined for an individual asset, unless the asset does not generate cash inflows that are ... Lihat dokumen lengkap

... of Financial Statements”, regulates the presentation of financial statements as to, among others, the objective, component of financial statements, fair presentation, materiality and aggregate, ... Lihat dokumen lengkap

... When each major inspection is performed, its cost is recognized in the carrying amount of the item of property and equipment as a replacement if the recognition criteria are satisfied. Such major inspection is ... Lihat dokumen lengkap

... Pada tanggal 28 Juni 2005, pemegang saham mengadakan Rapat Umum Pemegang Saham Luar Biasa untuk mengesahkan rencana Perusahaan untuk melaksanakan Penawaran Umum Terbatas III dalam rangka penerbitan Hak Memesan Efek ... Lihat dokumen lengkap

... 2. On August 20, 2004, SMF entered into a Joint Financing Agreement of Mega Oto Joint Financing (MOJF) and Agreement on Transfer of Consumer Financing Portfolio and Appointment as Facility Agent as well as ... Lihat dokumen lengkap

... Grup melakukan penarikan jaminan atas kendaraan apabila setelah dikeluarkannya Surat Peringatan (SP) sebanyak 2 kali dan konsumen tidak melakukan pembayaran. Ketika jaminan kendaraan ditarik dari konsumen, piutang ... Lihat dokumen lengkap

... Dalam hal ini bukan total aktiva lancar yang diambil melainkan beberapa elemen yang diambil yang memiliki tingkat melainkan beberapa elemen yang diambil yang memiliki tingkat likuiditas [r] ... Lihat dokumen lengkap

... The issue of accounting for construction contracts is relevant to businesses where manufacturing or building an item under contract is a long-term project, and spans a year end. Here the issue arises as to when revenue ... 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