2nd Year Accounting

This class was created by Brainscape user Tom Robjohns. Visit their profile to learn more about the creator.

Decks in this class (18)

Inteo
Trial balance 4 categories 1,
Cash and cash equivalents 2,
Accounting formula 3
11  cards
Elements Essay
A 1,
B 2,
C 3
3  cards
Conceptual Framework Essay
Purpose and advantages of concept...,
Relevance 2,
Faithful representation 3
7  cards
Foreign Exchange
Rules for closing rate method 1
1  cards
Statements
Balance sheet layout 1,
Profit and loss 2,
Depreciation 3
5  cards
Groups
W2 goodwill 1,
Working 1 group structures 2,
W3 retained earnings 3
6  cards
How To Do Leases
If payments at the start of the y...,
Payments at end of year 2,
Step 1 3
8  cards
Inventory
What is inventory 1,
Definition of inventory 2,
Ias 2 inventory 3
8  cards
Leases
Ifrs 16 def of a lease 1,
Ifrs 16 2,
Lessee s accounts initial measure...
5  cards
Impairment Of Assets
Which assets 1,
Ias 36 2,
Recoverable amount 3
13  cards
Groups
What is a group 1,
Group structure 100 ownership 2,
Ifrs10 definition of consolidated...
4  cards
IAS and IFRS
Ias 1 1,
Ias 33 2,
Ias 7 3
18  cards
Ratio Analysis (profitability, efficiency and liquidity )
Return on capital employed profit...,
Returns on equity profitability 2,
Net profit margin profitability 3
11  cards
Financial Ratios (investment)
Gearing ratio 1,
Debt equity ratio 2,
Interest cover 3
8  cards
Cash Flow Statement
Why is cash important 1,
Cash is not the same as profit 2,
What is cash 3
13  cards
Disposal Of Non Current Assets
Disposal of non current assets 1,
Method 2,
Profit or loss 3
3  cards
PPE
Definition of ppe 1,
Recognition of ppe 2,
Initial measurement 3
13  cards
Statement Of Cash Flows
Cash flow statement equation 1,
1 cash from operating activities 2,
Cash from operating activities st...
5  cards

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2nd Year Accounting

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