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f3

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

By: Ryan Cassar
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Decks in this class (26)

Topic 10
Capital expenditure,
Revenue expenditure,
Capital receipt
10  cards
Topic 13
Aged receivables analysis,
Specific allowance,
General allowance
3  cards
Topic 21
Events after the reporting period,
Adjusting events,
Non adjusting events
4  cards
Topic 18
Provision,
When to recognise a provision,
Can you avoid the obligation by y...
5  cards
Topic 19
Rights issue,
Bonus issue,
Redeemable preference shares
11  cards
Topic 20
Debit side on trail balance,
Sales capital re,
Trial balance agrees
4  cards
Topic 14
Most important reason for produci...
1  cards
Topic 16
Undercast,
Error of commision,
Error of omission
6  cards
Topic 11
Amostization,
Development costs,
Land
10  cards
Topic 17
Accounting equation,
Mark up,
Margin
3  cards
Topic 20
Capital,
Supplier paid in cash,
Raw materials purchased on credit
8  cards
Topic 23
Statement of cashflow,
From operating activities
2  cards
Statement of Financial Position
It is made up of 3 sections,
Assets,
Question for assets
10  cards
Statement of other comprehensive income
It only includes
1  cards
Trial Balance
Retained earnings,
Drawings,
Dr side
4  cards
ledger accounts & books of prime entry
Allowance for receivables,
Contra payables ledger control
2  cards
inventory
Periodic wieghted average avco,
Continious wighted average
2  cards
correction of errors & suspense accounts
Transposition error,
Omission,
Principle
8  cards
Intangible assets
Amortisation,
Recognise intangible assets,
Research expenditure
10  cards
Bank recons
If it is not notified to you by t...,
Sales tax,
Outstanding lodgements
3  cards
Preparing simple consolidated financial statement
How to find goodwill,
Fair value,
What to equity account in consoli...
11  cards
Interpretation of financial statements
Return on capital employed,
Gross profit margin,
Operating profit margin
12  cards
Double entry bookkeeping
Carriage in,
Carriage out,
To find closing capital
3  cards
Disclosure of notes
Disclosed in notes under intangib...,
Land building,
Inventory
8  cards
Statement of cash flow
Part 1,
Adjust for changes in working cap...,
Interest received
15  cards
GENERAL
Ordinary shares,
Rights issue,
Capital reserves
14  cards

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f3

  • Class purpose General learning

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