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Extra resources for CIMA Learning System Fundamentals of Financial Accounting: New syllabus (Cima Learning Systems Certificate Level)
But in this respect accounting conventions do not correspond with the strict legal form of the business. m. STUDY MATERIAL C2 concept in accounting that, regardless of the legal form of a business – limited company, sole trader, partnership or whatever – the business is treated as a separate entity from its owner(s). For accounting purposes, Bill Smith the individual is not the same as Smith & Co. Plumbing Services. This reﬂects the fact that accounting information relates only to business transactions.
1 Answer: (B) Maintaining ledger accounts, producing a trial balance and recording transactions are all part of the bookkeeping system. 2 Answer: (C) Recording transactions is part of the bookkeeping function. This should be capable of providing management with internal information, but this is part of the management accounting function. The calculation of proﬁt also results from the bookkeeping system and contributes towards the presentation of the ﬁnancial results. 3 Answer: (C) Management accounts are prepared monthly (or more frequently) for internal control purposes; they also contain detailed information such as costing ﬁgures.
In Nadim’s balance sheet above, the net current assets (working capital) is $41 60 − 19 . In order to prepare the above statement you should recognise that individual assets, capital and liabilities are grouped under ﬁve main headings as: • • • • • 25 THE FRAMEWORK OF FINANCIAL STATEMENTS Balance sheet: vertical format Assets Non-current assets Land Buildings Ofﬁce equipment Page:25 non-current assets current assets capital non-current liabilities current liabilities. 5 The income statement In the course of his business Nadim will attempt to earn money by selling his goods to customers.