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General Accounting

General Accounting

CPA Australia (Certified Practising Accountants) at Australia

CPA Australia (Certified Practising Accountants) at Australia Website: https://www.cpaaustralia.com.au/ Study Resource: https://www.cpaaustralia.com.au/professional-resources About us CPA Australia is one of the world’s largest accounting bodies with a global membership of more than 160,000 members working in 118 countries around the world, with more than 25,000 members working in senior leadership positions. Our core services to members include education, training, technical support and advocacy.

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American Institute of Certified Public Accountants (AICPA) at USA

American Institute of Certified Public Accountants (AICPA) at USA Website: http://www.aicpa.org Study Resource: http://www.aicpa.org/Publications/Pages/default.aspx About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and

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Association of Chartered Certified Accountants (ACCA ) at UK

Association of Chartered Certified Accountants (ACCA ) at UK Website: http://www.accaglobal.com Study Resource: http://www.accaglobal.com/gb/en/student/exam-support-resources.html About us We’re the world’s most forward-thinking professional accountancy body. We believe that accountancy is vital for economies to grow and prosper, which is why we work all over the world to build the profession and make society fairer and more transparent. We have more than 188,000

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What is Preferred stock

Preferred stock (also called preferred shares, preference shares or simply preferreds) is a type of stock which may have any combination of features not possessed by common stock including properties of both an equity and a debt instrument, and is generally considered a hybrid instrument. Preferred stocks are senior (i.e., higher ranking) to common stock, but subordinate to bonds in

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CAPITAL STRUCTURE AND FINANCE COSTS (F3)

CAPITAL STRUCTURE AND FINANCE COSTS (F3): LEARNING OBJECTIVES I.THE CAPITAL STRUCTURE OF A LIMITED LIABILITY COMPANY II.ORDINARY SHARE CAPITAL III.RIGHTS ISSUES IV.BONUS ISSUES V. DIVIDENDS VI. LOAN NOTES ( LOAN STOCK) VII. PREFERENCE SHARES VIII. OTHER RESERVES IX. INCOME TAX ……………………………………………… I. THE CAPITAL STRUCTURE OF A LIMITED LIABILITY COMPANY Finance is provided by the capital invested in the business.

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IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (F3)

IAS 37 – PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS (F3): LEARNING OBJECTIVES I.DEFINITIONS II.PROVISION RECOGNITION III.THRESHOLD of IAS 37 IV.EXAMPLE FOR IAS 37 ……………………………………………………… I. DEFINITIONS A provision is a liability where the timing or the amount is uncertain. A contingent liability is a liability that may result, but depends (or is contingent) on the outcome of uncertain events. For

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IAS 16 PROPERTY, PLANT AND EQUIPMENT (F3)

IAS 16 PROPERTY, PLANT AND EQUIPMENT (F3): LEARNING OBJECTIVES 1.Definition 2.Recognition 3.Initial Measurement 4.Subsequent Expenditure 5.Subsequent Measurement 6.Depreciation ……………………………………. 1. IAS 16 Property, plant and equipment Definition: Property, plant and equipment are tangible assets held by an entity for more than one accounting period for use in the production or supply of goods or services, for rental to others, or

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PRACTICAL ERROR ANALYSIS FOR FINANCIAL STATEMENTS

 PRACTICAL ERROR ANALYSIS FOR FINANCIAL STATEMENTS  In practice, draft financial statements are submitted by subordinates to their managers, these draft financial statements may be checked the following steps to identify errors or sometime fraud: Comparative figures from previous periods Unusual change in amount New type of accounts Relevant ratios analysis Analytical procedures etc. Let practice with the following example: Top

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Accounting Documents

Accounting Documents : Purposes of issuing practical accounting documents    Accounting Documents  Purposes a.      Quotation  A formal statement of promise (submitted usually in response to a request for quotation) by potential supplier to supply the goods or services required by a buyer, at specified prices, and within a specified period. A quotation may also contain terms of sale and payment,

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