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

Decks in this class (18)

Module 1
What are assets,
What is an economic resource,
What are liabilities
47  cards
Module 20
What are the enhancing qualitativ...,
What are the two fundamental qual...,
What are the measurement bases
3  cards
Module 14
What are the 10 key steps in the ...
1  cards
Module 9
Receipt of loan journal entry,
Interest expense on loan journal ...,
Repayment of loan capital journal...
15  cards
Module 8
Wages and salaries are what,
What are the two schemes of colle...,
What are the two types of ni
17  cards
Progress Test 2 Revision
Accounting treatment of lease agr...,
Journal entry of lease payments,
Bad debt write of journal entry
16  cards
Module 16
How to calculate cost of sales,
You can only pay dividends out of...,
What year was the companies act
17  cards
Module 15
When did the partnership act come...,
When is the partnership act default,
Partnership agreements involve
34  cards
Journal Entry Examples
Journal entry for purchases,
Journal entry of transferring pur...,
Transfer of opening stock journal...
5  cards
Module 11
How long are cheques valid for,
What is reconciliation,
Balance per cashbook changes
6  cards
Module 10
What is vat in financial statements,
What do you receive from customers,
Gross minus vat is
21  cards
Elements of Financial Statements
Profit and loss contains,
Balance sheet contains,
Income is made up of
10  cards
Module 3
Depreciation journal entry,
Capitalisation journal entry boug...,
Other names for trade debtors
26  cards
Module 7
Double entry is bad debt is writt...,
Net effect of debtor paying payme...,
What is provision
21  cards
Module 4
How to calculate cost of sales,
If you have accruals and prepayme...,
Markup
13  cards
Module 5
Fair value government grants,
Nominal value government grants,
What is an accrual
24  cards
Module 6
What do you do with input vat,
What is output vat and what do yo...,
Is vat in the p l or balance sheet
21  cards
Module 2
Profit and loss shows,
Gross profit calculated by,
Net profit calculated as
15  cards

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BPP FA

  • Class purpose General learning

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