Download PDF by Henry Lunt: CIMA Learning System Fundamentals of Financial Accounting:

By Henry Lunt

ISBN-10: 0080501575

ISBN-13: 9780080501574

ISBN-10: 0750680334

ISBN-13: 9780750680332

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Additional info for CIMA Learning System Fundamentals of Financial Accounting: New syllabus (Cima Learning Systems Certificate Level)

Example text

These distinctions can be important when considering the accounting requirements. A common feature of private limited companies is that their owners are actively involved in running the business. In this way they are similar to sole traders and partnerships. This is rarely true of public companies, where the owners may not become involved in the day-to-day activities of the business. Listed companies may have many thousands of owners (shareholders) who are even further removed from the running of the business.

During the period, the owner introduced capital of $4,000 and withdrew $8,000 for her own use. m. 6 The accounting equation at the start of the month was: Assets $28,000 less liabilities $12,500 During the following month, the business purchased a non-current asset for $6,000, paying by cheque, a profit of $7,000 was made, and payables of $5,500 were paid by cheque. Capital at the end of the month would be: $....... 7 The accounting equation can change as a result of certain transactions. Which one of the following transactions would not affect the accounting equation?

Non-current liabilities are those that are due for repayment more than one year after the balance sheet date. m. FUNDAMENTALS OF FINANCIAL ACCOUNTING The total value of Nadim’s assets on 1 January is $322,000; his liabilities totalled $257,000. Therefore his capital must be $65,000: Assets = Liabilities + Capital 322 000 = 257 000 + 65 000 We can now prepare Nadim’s balance sheet. Balance sheet of Nadim at 1 January Assets Non-current asset Land Buildings $’000 $’000 200 60 260 Current assets Inventories Receivables Bank balance Cash in hand 10 15 32 5 Liabilites Capital Non-current liabilities Bank loan Current liabilities Payables 62 322 $’000 65 240 17 322 We can see from the above that the balance sheet could be used to calculate the value of capital.

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CIMA Learning System Fundamentals of Financial Accounting: New syllabus (Cima Learning Systems Certificate Level) by Henry Lunt


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