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IAS 2 Inventory

Phnom Penh HR May 1, 2017 F3, F7, IAS 2 Inventory, P2

IAS 2 Inventory Scope The following items are excluded from the scope of the standard. •Work in progress under construction contracts

ACCRUALS AND PREPAYMENT

Phnom Penh HR May 1, 2017 F3, General Accounting

ACCRUALS AND PREPAYMENT LEARNING OBJECTIVE I.INTRODUCTION II.PREPAYMENTS III.ACCRUALS IV.SUMMARY OF ENTRIES ………………………………………………………… Download lesson: CHAPTER 1 ACCRUAL AND PREPAYMENT

F3 Financial Accounting

Phnom Penh HR May 1, 2017 ACCA/CAT list

The Chapters of F3 Financial Accounting are as follows:

CHAPTER 9 BANK RECONCILIATION

Phnom Penh HR April 30, 2017 FA2, General Accounting

I. PURPOSE OF BANK RECONCILIATION The purpose of a bank reconciliation is to ensure that the ledger account balance and

CHAPTER 8 CLOSING INVENTORY

Phnom Penh HR April 30, 2017 FA2, General Accounting, IAS 2 Inventory

I. VALUATION OF INVENTORY Inventory may include any of: -Finished goods -Work in progress -Material The prudence concept requires that

CHAPTER 7 PARTNERHSIP ACCOUNTS

Phnom Penh HR April 30, 2017 FA2, General Accounting

I. PARTNERSHIPS-BASIC PRINCIPLES Definition: a partnership is two or more individuals jointly carrying on business with a view to making

Chapter 6 Provisions and Liabilities

Phnom Penh HR April 30, 2017 FA2, General Accounting, IAS 37 Provisions, Contingent Liabilities and Contingent Assets

I. Provision A provision is a liability of uncertain timing or amount. Uncertainty is what distinguishes a provision from another

CHAPTER 5 PREPARATION OF FINANCIAL STATEMENT

Phnom Penh HR April 30, 2017 FA2, General Accounting

I. COST OF GOODS SOLD Cost of goods sold (Dr)= beginning inventory (Dr)+ purchase(Dr) – ending inventory(Cr) Entry for cost

CHAPTER 4 PURCHASE LEDGER RECONCILIATION AND SALES LEDGER RECONCILIATION

Phnom Penh HR April 30, 2017 FA2, General Accounting

I. THE NATURE OF PURCHASE AND SALES LEDGER CONTROL ACCOUNTS The balance on the control account should equal the sum

CHAPTER 3 NON-CURRENT ASSET

Phnom Penh HR April 30, 2017 FA2, General Accounting, IAS 16 Property, Plant and Equipment

I. IAS 16 PROPERTY, PLANT AND EQUIPMENT IAS 16 property, plant and equipment provide the rules relating to accounting for

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