- University - Accounting & Financial Reporting - Revision Notes and Questions
- 616 pages (various modules)
- Ideal for students
- Ideal for teachers and private tutors
- Questions & Answers throughout
- Exam style questions and illustrative answers
- Organisations
- Conceptual Framework
- Regulatory framework
- Accounting concepts
- Accounting policies
- Income statement
- Statement of financial position
- Recording financial transactions
- Ledgers
- Books of prime entry
- Double entry
- Financial accounting
- Adjustments
- Controls
- Inventory
- Dividends
- Depreciation
- Accruals
- Prepayments
- Bad and doubtful debts
- Bank reconciliations
- Trial balance
- Control accounts
- Statement of changes in equity
- Cash flow statements
- Interpreting and comparing financial reports/statements
- Ratios
- Annual report
- Users of financial information
- Window dressing
- Creative accounting
- Social Accounting
- Corporate governance
- Auditing
- Social and environmental reporting
- Working capital
- Audit report opinion
- UK Companies Act 2006
- True and fair
- Revenue recognition
- IAS 33 Earnings per share (EPS)
- Accounting for non-current tangible assets
- IAS 16 Property, Plant and Equipment (PPE)
- IAS 23 Borrowing Costs
- Revaluation
- Fair value
- IAS 40 Investment Property
- IAS 20 Government Grants
- IAS 36 Impairment of Assets
- IFRS 5 Non Current Assets Held for Sale and Discontinued Operations
- IAS 38 Intangible assets
- Goodwill
- Business combinations
- IAS 2 Inventories
- Accounting for construction/long term contracts
- IAS 10 Events after the reporting period
- IAS 37 Provisions, Contingent liabilities and assets
- Onerous contracts
- IFRS 8 Operating Segments
- Segment reporting
- IAS 8 Accounting policies, changes in accounting estimates and errors
- Changes in accounting policies
- Consolidated financial statements
- Control
- Associates
- Parent
- Subsidiary
- Equity method of accounting
- Joint ventures
- Accounting for Taxation
- IAS 12 Income Taxes
- Deferred tax
- Non-controlling interest (NCI)
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