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Preparing Financial Statements phần 2

Học liệu Trung tâm Làm những gì bạn muốn làm gì? Kiểm tra kiến thức của bạn Tìm hiểu tương tác Cải thiện kỹ năng học tập của bạn Làm thế nào để làm điều đó! BPP i-Pass BPP i-Learn/BPP ảo Campus BPP của Học Tìm hiểu cuốn sách kế toán * Tài liệu tham khảo Phần 1: Giới thiệu và khuôn khổ quy định Mô-đun 1 | Study Period 1 continued Were you awake If you ve been concentrating you should be able to answer some key questions. Who are the users of financial information What are the main financial statements What are the desirable qualities of good accounting information Expenditure on a desk is revenue expenditure. True or false Common Pitfalls Ignoring the needs of the different user groups Confusing capital and revenue expenditure Any problems Email accaqueries @bpp.com fax 020 8740 2293 or phone us 020 8740 2242 2245 Learning Resource Centre What do you want to do How to do it Reference Test your knowledge BPP i-Pass Session 1 Intro and the regulatory framework Learn interactively BPP i-Learn BPP Virtual Campus Module 1 Improve your study skills BPP s Learning to Leam Accountancy book Included within your Home Study course If you want any of these products visit www.bpp.com acca 3 Study Period 2 The accounting equation Priority Medium Date due Exam Guidance The accounting equation may be needed for incomplete records questions see Study Period 18 . Exam focus point This equation will never form the basis of a whole exam question but will form the background to most accounting problems. Guidance through the Study Text These topics are covered in Chapter 2 The accounting and business equations. Section Approach Essential points 1 Assets and liabilities and the business entity Read through carefully. Definitions of assets and liabilities business entity convention 2 The accounting equation or balance sheet equation Work through quickly paying particular attention to the examples. The accounting equation nature of capital and drawings withdrawals on account of profit 3 Payables and receivables Make sure you understand this Learn the definitions of receivables and payables Try Question 2 in the Exam Question Bank of your Study Text 4 Study Period 2 continued Were you awake If you ve been concentrating you should be able to answer some key questions. A business is always .