12.2 Supplier statements and reconciliation Supplier statements ●Supplier statements are issued by suppliers to summarize the transactions ...
2015-04-02 11:04
11.3 Day books Sales day book: - The book for credit sales. The typical format of a sales day book is as follows: Date Invoice Customer Ledg ...
2015-04-02 11:0411.4 The cash book and petty cash ●Cash book- the cash book deals with money paid into and out of the business bank account. ●Bank stateme ...
2015-04-02 11:0411.6 Posting from the day books to the ledgers: From the sales journal, the total sales for the month are credited to the sales account and ...
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11.5 Ledger accounts and the division of the ledger The general ledger contains all accounts or a summary of all accounts necessary to produ ...
2015-04-02 10:04Session 12 Control accounts and Reconciliations Main Contents: 1.Control accounts 2.Supplier statement and reconciliation 3.Summary of sales ...
2015-04-02 10:04小编导读：一提到考试，很多同学就捶胸顿足，如何快乐高效的学习？那就需要一定的方法，学累的时候，要进行一定的放松，下面小编为大家介绍几种方法， ...
2015-04-01 17:04小编导读：如何能快捷的通过ACCA？这是ACCA考生的疑问，下面小编整理了ACCA考试的一些主要特点，根据这些特点，希望大家能够找到适合自己的学习方法。 ...
2015-04-01 17:04小编导读：很多人人因为ACCA在英语能力、毅力恒心方面的高要求，而迟迟不敢下定决心投入学习，其实，在中国仍然有越来越多的ACCA学员毕业，在他们眼中 ...
2015-04-01 17:0411.2 Accounting records Data Sources Books of prime entry Ledger accounts Trial balance Financial Statements Problem: numerous transactions ...
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10.3 From trial balance to financial statements Example: The trial balance of Tyndall at 31 May 20x6 is as follows: Trial balance of Tyndall ...
2015-04-01 15:04
Session 11 Books of prime entry and control accounts Main contents: 1.Business Documentation 2.Accounting records 3.Day books 4.The cash boo ...
2015-04-01 14:04首先，要有一个大概的粗框架。ACCA每门科目大约需要150-200小时准备。时间的长短取决于课程本身的难易、你原先对这方面知识的了解程度、时间安排的效 ...
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本人是一名会计男，今年27岁，现在就职于某央企子公司财务部。回头看看，已经在会计行业呆了将近四年，回想当初踏进财务行业时的场景，有些感慨。本科 ...
2015-03-31 10:03ACCA考试财务管理知识辅导资料汇总信息，帮助你全面快速了解ACCA财务管理考试。希望对考生有所帮助。 ACCA 考试财务管理知识辅导资料汇总 ACCA考试财 ...
2015-03-31 10:03Background There is no unequivocal definition of what is meant by an SME. McLaney （2000） identifies three characteristics: 1. firms are li ...
2015-03-31 10:03Discounted Cash Flow （DCF） methods The Net Present Value （NPV） and Internal Rate of Return （IRR） are the two investment appraisal meth ...
2015-03-31 10:03Payback method The payback method is used to determine how long it will take for future cash inflows from the project to equal the initial c ...
2015-03-31 09:03Basic information To appraise an investment project, the appraiser must have information about the following relevant areas: 1 Cost of inves ...
2015-03-31 09:03Capital investment appraisal - part 1 by Samuel O Idowu 01 Aug 2000 Organisations operate in a dynamic environment. They must therefore cont ...
2015-03-31 09:035 SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED ENVIRONMENT JANUARY 2011 this facility may be utilised by the auditor when auditing salar ...
2015-03-31 09:035 SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED ENVIRONMENT JANUARY 2011 this facility may be utilised by the auditor when auditing salar ...
2015-03-27 11:03RELEVANT TO ACCA QUALIFICATION PAPER F8 AND PERFORMANCE OBJECTIVES 17 AND 18 Audit risk Candidates studying Paper F8, Audit and Assurance, a ...
2015-03-27 11:035 SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED ENVIRONMENT JANUARY 2011 this facility may be utilised by the auditor when auditing salar ...
2015-03-27 11:03RELEVANT TO ACCA QUALIFICATION PAPER F8 AND PERFORMANCE OBJECTIVES 17 AND 18 Audit risk Candidates studying Paper F8, Audit and Assurance, a ...
2015-03-27 11:03RELEVANT TO ACCA QUALIFICATION PAPER F8 AND PERFORMANCE OBJECTIVES 17 AND 18 Audit risk Candidates studying Paper F8, Audit and Assurance, a ...
2015-03-27 11:031.6 Advantages and disadvantages of ABC ABC has a number of advantages: It provides much better insight into what drives overhead costs. ABC ...
2015-03-26 10:031.6 Advantages and disadvantages of ABC ABC has a number of advantages: It provides much better insight into what drives overhead costs. ABC ...
2015-03-26 10:03VALUE ADDED TAX, PART 1 RELATED LINKS PDF version This two-part article is relevant to candidates sitting Paper F6 （UK） in either the June ...
2015-03-26 10:03VALUE ADDED TAX, PART 1 RELATED LINKS PDF version This two-part article is relevant to candidates sitting Paper F6 （UK） in either the June ...
2015-03-26 10:03
