12.2 Supplier statements and reconciliation Supplier statements ●Supplier statements are issued by suppliers to summarize the transactions ...
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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小編導(dǎo)讀：一提到考試，很多同學(xué)就捶胸頓足，如何快樂高效的學(xué)習(xí)？那就需要一定的方法，學(xué)累的時候，要進(jìn)行一定的放松，下面小編為大家介紹幾種方法， ...
2015-04-01 17:04小編導(dǎo)讀：如何能快捷的通過ACCA？這是ACCA考生的疑問，下面小編整理了ACCA考試的一些主要特點(diǎn)，根據(jù)這些特點(diǎn)，希望大家能夠找到適合自己的學(xué)習(xí)方法。 ...
2015-04-01 17:04小編導(dǎo)讀：很多人人因為ACCA在英語能力、毅力恒心方面的高要求，而遲遲不敢下定決心投入學(xué)習(xí)，其實，在中國仍然有越來越多的ACCA學(xué)員畢業(yè)，在他們眼中 ...
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 ...
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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，要有一個大概的粗框架。ACCA每門科目大約需要150-200小時準(zhǔn)備。時間的長短取決于課程本身的難易、你原先對這方面知識的了解程度、時間安排的效 ...
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本人是一名會計男，今年27歲，現(xiàn)在就職于某央企子公司財務(wù)部。回頭看看，已經(jīng)在會計行業(yè)呆了將近四年，回想當(dāng)初踏進(jìn)財務(wù)行業(yè)時的場景，有些感慨。本科 ...
2015-03-31 10:03ACCA考試財務(wù)管理知識輔導(dǎo)資料匯總信息，幫助你全面快速了解ACCA財務(wù)管理考試。希望對考生有所幫助。 ACCA 考試財務(wù)管理知識輔導(dǎo)資料匯總 ACCA考試財 ...
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
