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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

CHAPTER 2 INTRODUCTION TO FINAL ACCOUNTS

Phnom Penh HR April 30, 2017 FA2, General Accounting Leave a Comment

The income statement is a financial statement that shows the financial performance of a business for an accounting period. ………………………

CHAPTER 1 RECORDING TRANSACTION

Phnom Penh HR April 30, 2017 FA2, General Accounting

Accounting: Accounting records a business’s transactions to produce financial statements such as income statement (IS) and statement of financial position

FA2 Maintaining Financial Records

Phnom Penh HR April 30, 2017 ACCA/CAT list

Chapters for FA2 Maintaining Financial Records as follows:

Accounting Differences between Public Accountability Company & SME (Small and Medium Entity)

Phnom Penh HR April 28, 2017 IFRS for SME, P2, Practical Accounting

Accounting Differences between Public Accountability Company & SME (Small and Medium Entity) In July 2009, the International Accounting Standards Board