By Janet Walker
This publication is designed basically for heart and junior managers who take care of monetary details with out fairly realizing the content material and for college students who're learning accounting as a non-specialist topic, for instance on a company reports or engineering direction. The e-book will function a easy connection with be used through the path. it is going to even be really necessary in offering the fundamental grounding that's required earlier than relocating directly to the extra technical and in-depth examine of the topic which may be required on a few classes. scholars who're embarking on a process research to turn into a certified accountant will locate this publication of significant profit. The e-book covers the elemental ideas and strategies of either monetary and administration accounting, assuming that the reader has no previous wisdom of the subjexts. Written in a transparent and concise sort the ebook explains accounting ideas and terminiology with out using technical jargon. there are many possibilities for readers to check their development with standard overview and self-test questions. the second one version contains new fabric all through and the variety of sensible workouts and real-life examples has been accelerated. This variation additionally displays the requirement for all european indexed businesses to conform with overseas Finacial Reporting criteria. Janet Walker is a vacationing Lecturer within the college of Finance at Cass company institution. She additionally offers monetary know-how classes for CIMA and for different businesses and provides monetary understanding seminars in condo for a whide varitey of businesses. * transparent and straightforward to learn * doesn't use jargon * makes a speciality of the rules and use of accounting details, instead of the technical element * offers fabric for self-testing with assessment questions all through to evaluate growth at each one level * Many totally labored workouts and examples
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Extra resources for Accounting in a Nutshell, Second Edition: Accounting for the non-specialist (CIMA Exam Support Books)
Qxd 1/2/06 4:40 PM Page 39 Rent Rent ϭ £18,000 per annum, payable quarterly in advance. Payments made during the first year: 4 October 28 December 29 March 29 June 28 September Year 2 Year 2 Year 3 Year 3 Year 3 £4,500 £4,500 £4,500 £4,500 £4,500 What is the correct charge in the income statement for the year ending 30 September Year 3 in respect of: (a) advertising; (b) rent. (2) Company S sold goods to Company C for £3,400. The goods were delivered by Company S on 25 September and Company C paid £1,700 in cash.
A further complication might be that the current liabilities are presented in a slightly different way. We will return to look at these different presentations once we have reviewed the individual items within the balance sheet. 46 The order in which an organisation chooses to present its balance sheet items makes no difference to the fundamental information that the balance sheet portrays: the assets that the organisation owns and the sources of finance used to purchase these assets. 2 The balance sheet date Look carefully at the title of the balance sheet.
The revenue might have been already received from the customer but it cannot yet be recognised in the income statement. For example the annual report of the Vodafone Group plc, the mobile communications company, for the year ended 31 March 2005 contains the following statement. Revenue from the sale of prepaid credit is deferred until such time as the customer uses the airtime, or the credit expires. The revenue received is deferred, that is not shown in the income statement, until the customer uses the airtime.
Accounting in a Nutshell, Second Edition: Accounting for the non-specialist (CIMA Exam Support Books) by Janet Walker