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Decks in this class (29)
Financial Statements, Double Entry, Ledgers
Income statement 1,
Statement of financial position 2,
What are trade receivables 3
34
cards
Financial Statements (Income / SOFP)
Function of the income statement 1,
Function of the statement of fina...,
What are trade payables 3
13
cards
Accounting Concepts, Inventory Valuation & Sale Or Return Basis
Business entity 1,
Money measurement 2,
Duality 3
13
cards
Budgeted Income Statements/SOFP + Notes on budgets
What workings may you need to do ...,
How to calculate last years selli...,
How to calculate expected no of u...
17
cards
Further adjustments to Accounts
Does provision for doubtful debts...,
Does profit or loss on disposal o...,
Does goods bought on sale or retu...
5
cards
Introduction To Limited Companies
Who are shareholders 1,
What is authorised share capital 2,
What is issued share capital 3
9
cards
Accountants vs Bookeepers
Responsibilities of the accountant 1,
What is management accounting 2,
What does planning control and de...
10
cards
Business Organisations
Sole trader definition 1,
Partnership definition 2,
Limited company definition 3
13
cards
3. Sources Of Finance
What is owners capital 1,
Advantages of owners capital 2,
Disadvantages of owners capital 3
17
cards
4. Source Document and Bank statements
What are source documents 1,
What are the source documents use...,
What is an invoice 3
17
cards
5. Books of prime entry and ledgers
What are the books of prime entry 1,
What is the function of the sales...,
What is the function of the purch...
13
cards
(WIP) 7. The Trial Balance
Benefits of the trial balance 1,
Limitations of the trial balance 2,
Addition error definition 3
12
cards
9. Introducing Statement of Financial Position
Define non current assets 1,
Current assets 2,
Define inventory 3
9
cards
10. Prepayments, Accurals and Irrecoverable debts
What are prepayments 1,
Double entry for prepayment 2,
What are accrual s 3
5
cards
11. Depreciation & disposal of non current assets
What are the three t accounts tha...,
Formula for profit or loss on dis...,
What is the formula for straight ...
12
cards
14. Capital and Revenue expenditure
What is capital expenditure 1,
What does the l in lidia mean 2,
What does the first i in lidia me...
9
cards
Bank Reconciliation Statement
Benefits of producing a bank reco...,
What are unpresented payments unp...,
What is another word for outstand...
9
cards
20. Analysis and evaluation of financial information
Gross profit margins gross profit...,
What is the gross profit margain ...,
What is the markup formula 3
26
cards
Appropiation and Current Accounts
The partnership act of 1890 states 1,
What is on the credit side of an ...,
What is on the debit side of an c...
14
cards
Cash Accounts, Control And Expenses T Account
What goes on the debit side of th...,
What goes on the credit side of t...,
Credit and debit sides of sales l...
6
cards
Bonus issues and right issues
What are bonus issues 1,
What effects do bonus issues have...,
What is a rights issue 3
6
cards
Scheduling non current assets layout
What is the general structure to ...,
What is within the cost section 2,
What is within the depreciation s...
12
cards
Investors ratios (formulas)
What is the formula for dividend ...,
What does working out the dividen...,
What is the formula for dividend ...
12
cards
Statement of Cash Flows
Remember this is all about cash inflows/outflows. Don't think about credit transactions
13
cards
Efficiency, Liquidity + Profitability ratios
What are the profitability ratios...
1
cards
Marginal and absorption costing
What are cost centres 1,
What are cost units 2,
What is marginal costing 3
14
cards
Sales And Purchase Ledger Control Accounts
What is the sales ledger control ...,
What is the purchase ledger contr...,
Who are the trade receivables 3
5
cards
Double Entry
How does double entry generally w...,
What are the 4 type of t accounts 2,
Generally what is the idea for t ...
3
cards
Standard costing and variance analysis
Define standard costing 1,
Benefits of standard costing 2,
What are variances what type of v...
16
cards
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Accounting A Level AQA
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