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advanced financial accounting 7th edition 6 ppt

advanced financial accounting 7th edition_4 pptx

advanced financial accounting 7th edition_4 pptx

... be received after t years 5% 10% 15% 1 0.952 0.909 0.870 2 0.907 0.8 26 0.7 56 3 0. 864 0.751 0 .65 8 4 0.823 0 .68 3 0.572 5 0.784 0 .62 1 0.497 CIMA, Financial Reporting, November 1995 (20 marks) 5.4 C & R ... calculated in answer to requirement (b) (i) above. (6 marks) CIMA, Financial Accounting – UK Accounting Standards, November 2002 (20 marks) 5.8 (a) Accounting practic...
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advanced financial accounting 7th edition_6 ppt

advanced financial accounting 7th edition_6 ppt

... 88.0 17 .6 105 .6 16. 0 89 .6 2 89 .6 17.9 107.5 16. 0 91.5 3 91.5 18.3 109.8 16. 0 93.8 4 93.8 18.8 112 .6 16. 0 96. 6 5 96. 6 19.4* 1 16. 0 1 16. 0 † – * Includes rounding adjustment. † Interest 16. 0 + Redemption ... +100 – 20(2.99 06) – 100(0.4019) = +100 – 59.8 – 40.2 = 0 B +88 – 16a 5 – 100v 5 = +88 – 16( 2.99 06) – 100(0.4019) = +88 – 47.8 – 40.2 = 0 C +100 – 18a 5 – 115v 5 = +10...
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advanced financial accounting 7th edition_10 pptx

advanced financial accounting 7th edition_10 pptx

... segment UK US Rest of Europe Total 1997 19 96 1997 19 96 1997 19 96 1997 19 96 £000 £000 £000 £000 £000 £000 £000 £000 Segment profit 3 000 60 00 1500 1200 60 00 5000 10500 12200 Common costs (500) (400) –––––– ... 2000 2000 2 000 Depreciation 76 76 76 76 76 ––––– ––––– ––––– ––––– ––––– 1924 1924 1924 1924 1924 ––––– ––––– ––––– ––––– ––––– Taxation Corporation tax @ 30% 8 562 57...
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advanced financial accounting 7th edition_19 pptx

advanced financial accounting 7th edition_19 pptx

... cit., Para. 6. 16. 13 Op. cit., Para. 6. 4. 14 Op. cit., Para. 6. 11. 15 Op. cit., Para. 6. 20(b). In the previous two chapters we examined the attempts of the ASC to design a system of accounting ... ––––––– 6 545 5 67 0 Original loan 4 500 4 500 Additional loan 295 4 795 1 170 5 67 0 –––––– ––––––– –––––– ––––––– £11 340 £11 340 ––––––– ––––––– ––––––– ––––––– Debt-to-equity rati...
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advanced financial accounting 7th edition_20 pptx

advanced financial accounting 7th edition_20 pptx

... methods, 4 86 514, 515, 5 16 and cash flow statement, 5 46 current cost accounting, 27, 61 9, 62 1, 62 2, 62 3–4, 64 4 65 , 66 6–9, 67 6 ASB and, 20, 66 6, 68 6–8 combining with CPP, 66 6, 66 9– 76, 68 7, 68 8 costs ... 68 8 costs of, 66 9, 68 6 real terms, 66 6, 66 9– 76, 68 7, 68 8 current cost adjustments, 64 9, 65 7, 66 1 current cost reserve account, 66 2 curre...
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advanced financial accounting 7th edition_3 pdf

advanced financial accounting 7th edition_3 pdf

... to replace historical cost accounting by current cost accounting as the main basis of accounting have failed, the debate has had a considerable impact on financial accounting practice. During ... coterminous accounting period declares a dividend after the end of the holding company’s year end. (10 marks) ACCA, Advanced Financial Accounting, December 1992 (20 marks) 72 Part 1...
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advanced financial accounting 7th edition_7 pdf

advanced financial accounting 7th edition_7 pdf

... 2) ( 16 marks) CIMA, Financial Reporting – UK Accounting Standards, November 2001 (20 marks) 9.3 Financial Reporting Standard 5 Reporting the Substance of Transactions requires an entity’s financial ... X0 (68 8) (64 23) 1 Jan X1 2000 (4423) 31 Dec X1 (531) (4954) 1 Jan X2 2000 2 868 ( 86) 31 Dec X2 (11) (97) 1 Jan X3 2000 (1000) 903 31 Dec X3 45 948 1 Jan X4 2000 (1000) 1948 31 Dec...
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advanced financial accounting 7th edition_9 doc

advanced financial accounting 7th edition_9 doc

... are: 2 96 Part 2 · Financial reporting in practice Segmental reporting The financial statements of a company and the consolidated financial statements of a group summarise the results and financial ... P4 L6 B L 16 P1 P2 P3 P4 L6 (L = Loss, P = Profit) To oversimplify, let us suppose that series A represents the ‘truth’ but B represents the results of the company if an excess provi...
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advanced financial accounting 7th edition_11 doc

advanced financial accounting 7th edition_11 doc

... securities 1991 5 06 10 434 7 278 3 034 121 1992 432 5 941 3 772 2 122 47 1993 5 26 7 063 5 69 0 1 162 211 1994 67 4 8 269 5 302 2 823 144 1995 505 32 60 0 25 524 6 617 459 19 96 584 30 742 19 551 10 9 26 265 1997 ... 459 19 96 584 30 742 19 551 10 9 26 265 1997 5 06 26 829 10 923 15 583 323 1998 63 5 29 525 15 769 13 160 595 1999 493 26 163 16 220 9 592 351 2000 587 1 069 1...
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advanced financial accounting 7th edition_15 docx

advanced financial accounting 7th edition_15 docx

... 000 ––––––––– Net current assets (see note (b)) Home Country plc 51 66 6 Overseas Inc. 120 000 171 66 6 ––––––––– ––––––––– 935 66 6 less Long-term loans Home Country plc 233 333 Overseas Inc. 200 ... company’s own balance sheet (see (D)) 133 66 6 less Exchange gain on equity investment included in above figure (see this section above) 25 000 –––––––– 108 66 6 Overseas Inc. Share of post...
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