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Lucy Bishop
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Decks in this class (18)
1. Introduction to Accounting
What is the objective of financia...,
What are the three reports that c...,
What are the 7 main user groups o...
17
cards
2. Principles and Concepts
What are the fundamental characte...,
What are the enhancing qualities ...,
What is the underlying assumption...
22
cards
3. Accounting Systems
Which transactions must be record...,
What are the 7 main books of prim...,
What is the imprest system
7
cards
4. Double Entry Bookkeeping
What is the separate entity conce...,
What are the 4 debit entries,
What are the 4 credit entries
6
cards
5. The Trial Balance
What are the five steps up to the...,
When is the trial balance prepared,
What is the trial balance
13
cards
6. Sales, Purchases and Sales Taxes
What is the double entry for retu...,
What is the double entry for retu...,
What is a credit note
15
cards
9. Receivables and Irrecoverable Debts
What is the double entry for bad ...,
What is the double entry for a re...,
What is the double entry to set u...
7
cards
7. Control Accounts
What is a control account,
What is a memorandum ledger,
Do cash transactions appear in me...
22
cards
8. Accruals and Prepayments
What is the accruals or matching ...,
What is an accrual,
What is a prepayment
10
cards
10. Inventories
What are inventories,
What is the double entry for the ...,
What is the double entry for the ...
18
cards
11. Non Current Assets and Depreciation
What is a non current asset,
Where are non current assets reco...,
What is included in the cost reco...
38
cards
12. Bank Reconcilliations
How often should a business recon...,
Where does the balance in the cas...,
What are possible timing differen...
9
cards
13. Accounting Errors
Does an error of total omission t...,
Does a one sided error of omissio...,
Does an error of principle trigge...
10
cards
14. Incomplete Records
What might cause records to be in...,
What does a profit margin of 40 mean,
What does a markup of 40 mean
6
cards
15. Company Accounts
What are the two ways that shareh...,
What are the two ways of financin...,
What is paid by the business to s...
43
cards
16. Statements of Cash Flows
What items may cause the profit f...,
What are cash equivalents,
What are operating activities
14
cards
17. Interpretation of Financial Statements
What comparatives might we use wh...,
What are the 5 ratios of profitab...,
Who is interested in profitabilit...
38
cards
18. Manufacturing Accounts
In the calculation for cos what i...,
What are direct factory costs,
What are prime costs
7
cards
More about
CIMA - BA3
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