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Preparing Financial Statements phần 3

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 2: Double nhập, tài sản và Session trách nhiệm 7: hồ sơ không đầy đủ và thuế tiêu thụ phần 3 và 10 (thuế GTGT) | Study Period 7 continued Were you awake If you ve been concentrating you should be able to answer some key questions. What is a trial balance Why does a trial balance balance What type of errors are disclosed by a trial balance What items go into the capital account Common Pitfall Understating the importance of this chapter - it is essential reading 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 2 Double entry assets and liabilities Session 7 Incomplete records and sales tax Learn interactively BPP i-Learn BPP Virtual Campus Module 3 and 10 VAT 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 13 Study Period 8 The cost of goods sold accruals and prepayments Priority High Date due Exam Guidance Adjustments to the trial balance for items such as inventory accruals and prepayments feature regularly in accounts preparation questions. Exam focus point There are usually a number of MCQs on accruals and prepayments. Guidance through the Study Text These topics are covered in Chapter 11 The cost of goods sold accruals and prepayments. Section Approach Essential points 1 Cost of goods sold Work through carefully. Adjustments for closing inventory 2 Accruals and prepayments Pay particular attention to this as it features in every exam. Accruals are expenses not yet paid for and so are a liability in the balance sheet Prepayments are expenses paid for a future trading period and so are an asset in the balance sheet Try Question 14 in the Exam Question Bank of your Study Text 14 Study Period 8 continued Were you awake If you ve been concentrating you should be able to answer some key questions. Inventory adjustment accruals and prepayments are examples of which concept Define an accrual. What is the double entry for