1
Q
PFY in nominal ledger?
A
Goes in retained earnings
2
Q
Dividend in nominal ledger?
A
Goes in retained earnings
3
Q
Revaluation in the year?
A
In the revaluation column
4
Q
Share capital share issue calculation?
A
Equity shares * $1 issued
5
Q
Share premium share issue calculation?
A
Equity shares * 25c premium
6
Q
Dividends paid
A
Interim ordinary dividends paid + preference dividends paid
7
Q
What composes of proceeds from share issue?
A
Share capital + share premium
8
Q
Calculate shares issued?
A
Suspense account / price of shares
Calculations (FR)
flashcards
Decks in class (41)
# Cards
-
IAS 1626
-
IAS 4020
-
IAS 40 (Transfers)8
-
General Terminology17
-
Disposals (IAS 40)5
-
IAS 16 Accounting Entries7
-
IAS 40 Accounting Entries5
-
IAS 23 Accounting Entries1
-
FVTPL and FVTOCI (Entries)7
-
FSs17
-
Debits and Credits17
-
TB21
-
SPL10
-
SFP7
-
SCE3
-
Consolidated SFP3
-
IAS 219
-
SOCF8
-
SPL and SFP Steps27
-
SCE Steps8
-
Deferred tax liabiltiy for FSs (Taxable temporary difference)4
-
Adjusted retained earnings1
-
Movement on deferred tax1
-
Deferred Tax Revaluation4
-
Deferred Tax Provision2
-
IAS 419
-
IAS 2314
-
IAS 3837
-
IAS 3636
-
IFRS 158
-
IFRS 1638
-
Consolidated SFP Calculations14
-
CSFP (Theory)29
-
CSFP (Practice)53
-
CSPL (Practice)11
-
CSFP Adjustments10
-
CSPL Adjustments3
-
Financial Instruments15
-
Financial Assets32
-
Financial Liabilities11
-
Convertible Debentures11
