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

By Henry Lunt

CIMA's legit studying process has been written by means of former CIMA examiners along with the CIMA school. they supply a transparent logical course throughout the new syllabus to particularly organize scholars to go, first time. CIMA legit studying platforms contain: * step by step assurance at once associated with the CIMA syllabus studying results * bankruptcy and subject summaries * wide query perform * entire Revision part * CBA type mock examination * color structure for simple navigation the hoop binder layout lets you upload on your notes as you're employed during the approach, and if attending periods, to only take the bankruptcy you would like. CIMA professional studying platforms are the single fabrics written and recommended by means of the CIMA college * Re-engineered to satisfy the calls for of the recent CIMA certificates in company Accounting 2006 syllabus * whole built-in package deal incorporating syllabus tips, complete textual content, prompt articles, revision publications and wide query perform * CIMA reliable studying structures are the single fabrics written and recommended by means of the CIMA school.

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

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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.

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