advanced financial accounting 7th edition 20 pptx
advanced financial accounting 7th edition_4 pptx
... inanswer to requirement (b) (i) above. (6 marks)CIMA, Financial Accounting – UK Accounting Standards, November 200 2 (20 marks)5.8 (a) Accounting practices for fixed assets and depreciation ... Management, 200 1.W.T. Baxter, ‘Depreciation and interest’, Accountancy, October 200 0.B. Lev, ‘Rethinking accounting – Intangibles at a cross road: what’s next?’, Financial ExecutiveMarch/April 200 2.Excellent ... – UK Accounting Standards, November 200 1 (25 marks)5.6 You are the management accountant of Historic Ltd. Historic Ltd makes up its financial statements to 30 September each year. The financial...
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advanced financial accounting 7th edition_10 pptx
... calculated as follows (£000):20X1 (200 0 – 125) = 1875 × 30% = 56220X2 (200 0 – 94) = 1906 × 30% = 57220X3 (200 0 – 70) = 1930 × 30% = 57920X4 (200 0 – 53) = 1947 × 30% = 58420X5 (200 0 – 38) = 1962 × ... Depreciation Timing difference£££20X1 2500 1125 137520X2 1875 1125 75020X3 1406 1125 28120X4 1055 1125 (70)20X5 791 1125 (334)20X6 593 1125 (532)20X7 445 1125 (680)20X8 335 1125 (790)––––– ––––– ... the rate for the financial year 200 2, the year from 1 April 200 2 to 31 March 200 3. There is also a startingrate of 10% as well as a small companies rate of 20% .354 Part 2 · Financial reporting...
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advanced financial accounting 7th edition_19 pptx
... cost profit and loss account for the month of January 20X2££Sales 2400Cost of goods sold:Historical cost 200 0COSA 200 2200 –––– ––––– 200 Depreciation:Historical cost 100Depreciation adjustment ... historical cost balance sheets as at 1.1.20X2 and 31.12.20X2 and itsprofit and loss account for the year ended 31.12.20X2 are shown below:Balance sheets1.1.20X2 31.12.20X2£000 £000 £000 £000Fixed ... 1000 1000Acc. depr. 200 800 220 780––––– –––––Vehicles and equipmentCost 400 440Acc. depr. 250 150 300 140––––– –––––Investments, cost 200 200 ––––– –––––1150 1 120 Current assetsWork-in-progress...
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advanced financial accounting 7th edition_20 pptx
... assetsEquipment 5000 200 0 9757––––––1025Depreciation (200 0) 200 0 (3903)–––––1025New equipment 500 200 0 552–––––1813Depreciation (50) 200 0 (55)–––––1813Current assetsStock 900 200 0 929–––––1938Debtors ... Current Cost Accounting, 622, 623ED 19 Accounting for Deferred Taxation, 348ED 21 Accounting for Foreign CurrencyTransactions, 477, 488ED 24 Current Cost Accounting, 622, 623ED 27 Accounting ... Mergers,367ED 52 Accounting for Intangible Fixed Assets, 380ED 55 Accounting for Investments, 405ED (1999) Amendment to SSAP 20, 480, 504ED (200 0) Amendment to FRS 15 and FRS 10, 112ED (200 2) Revision...
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advanced financial accounting 7th edition_3 pdf
... coterminous accounting period declares a dividend after the endof the holding company’s year end. (10 marks)ACCA, Advanced Financial Accounting, December 1992 (20 marks)72 Part 1 · The framework of financial ... to replace historical cost accounting by current cost accounting as the mainbasis of accounting have failed, the debate has had a considerable impact on financial accounting practice. During ... to 120 by the year end. Thus the real financial capital which has tobe maintained is £1000 × 120/ 100 = £ 1200 .The profit derived from the combination of historical cost valuation and real financial...
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advanced financial accounting 7th edition_6 ppt
... should be recognised in the balance sheet. (4 marks)CIMA, Financial Accounting – UK Accounting Standards, May 200 2 (20 marks) 206 Part 2 · Financial reporting in practiceIntroductionThe vast majority ... 23 Financial Instruments: Hedge Accounting (200 2)● FRS 13 Derivatives and other Financial Instruments: Disclosure (1998)● FRED 30 Financial Instruments: Disclosure and Presentation and Financial ... operation.FRED 23 Financial Instruments: Hedge Accounting The objective of any standard based on FRED 23, issued in May 200 2, would be to establishprinciples for the use of hedge accounting when accounting...
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advanced financial accounting 7th edition_7 pdf
... 000 5 5200 344800 27 584 37238420X11Jan–30 June 372 384 5 5200 317184 25 375 34255920X21July–31 Dec 342 559 5 5200 287359 22 989 31034820X21July–31 Dec 310 348 5 5200 255148 20 142 27556020X3The ... depreciated over the term of the lease as follows:£Depreciation 20X1 40 00020X2 80 00020X3 80 00020X4 80 00020X5 80 00020X6 40 000––––––––––£400 000––––––––––––––––––––A summary of ... yearended 31 August 200 1.(9 marks are allocated to transaction 1 and 7 marks to transaction 2)(16 marks)CIMA, Financial Reporting – UK Accounting Standards, November 200 1 (20 marks)9.3 Financial Reporting...
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advanced financial accounting 7th edition_9 doc
... are:296 Part 2 · Financial reporting in practiceSegmental reporting The financial statements of a company and the consolidated financial statements of a groupsummarise the results and financial position ... May 200 2. Chapter 11 · Reporting financial performance 295Post-FRED 22 developments As at January 200 3, the ASB was still engaged on a joint project with IASB in the area ofreporting financial ... both standards.19Part B Extending the financial reporting envelope Accounting for post balance sheet eventsOne of the desirable characteristics of accounting reports discussed in Chapter...
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advanced financial accounting 7th edition_11 doc
... £1.20pP/E ratio 15 12Let us suppose that company A issues 80 000 shares valued at £ 120 000 (80 000 at £1.50) inexchange for 100 000 shares in company B valued at £ 120 000 (100 000 at £1 .20) . ... Release Bulletin number 25, January 200 2.Questions13.1 Accounting standards should narrow differences in reporting yet acquisition accounting and merger accounting result in significantly different ... combining entities, the date ofthe combination and whether merger accounting or acquisition accounting has been used.When merger accounting has been used, the required disclosure includes an analysis...
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advanced financial accounting 7th edition_15 docx
... machinery£000 £000CostOn 1 January 20X2 1000 200 0Additions 440 720 Disposal (60) – ––––– –––––On 31 December 20X2 1380 2 720 ––––– –––––DepreciationOn 1 January 20X2 200 900Disposal (10) –Profit ... as follows:31.12.20X1 31.12.20X2£000 £000Corporation tax payable 80 95Value added tax 75 110–––– ––––155 205 –––– –––––––– ––––(v) Long-term loans31.12.20X1 31.12.20X2£000 £00011% ... ––––360less Dividend proposed at 31 December 20X2 160––––Equity dividends paid 200 ––––––––Check: Final dividend for 20X1 140Interim dividend for 20X2 60–––– 200 ––––––––▲Chapter 17 · Expansion...
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