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1.11 ACA Accounting Exam - Ch. 11

This class was created by Brainscape user Toby Lindup. Visit their profile to learn more about the creator.

By: Toby Lindup
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Decks in this class (10)

1. The Nature of a Limited Company
What is the most common form of p...,
Why is a company s separate legal...,
Explain a company s initial capital
11  cards
2. Equity: Share Capital
What one class of share do compan...,
What are preference shares,
What is the distinction between i...
10  cards
3. Equity: share premium, retained earnings and other reserves
What is the par value of shares,
What is a share premium,
What is the accounting treatment ...
6  cards
4. Dividends
What is the journal entry to reco...,
Where are dividends paid on irred...,
How are dividends paid on redeema...
4  cards
5. Rights issues and bonus issues of shares
What is a rights issue give an ex...,
What is a bonus issue of shares,
What is the journal entry for the...
3  cards
6. Non-current Liabilities
How might a company borrow money,
What are debt securities,
How do debt securities affect the...
5  cards
7. Provisions (IAS 37) (FRS 102 s21)
What are provisions why are they ...,
In relation to provisions what is...,
What criteria must be satisfied f...
10  cards
8. Tax
How is tax treated in accounting ...,
What is the method used for accou...,
What is the double entry for when...
6  cards
9. Revenue (IFRS 15) (FRS 102 s23)
How is income defined in the conc...,
Define revenue,
How do gains from the disposal of...
6  cards
10. The Regulatory Framework for Company Financial Statements
Why are company financial stateme...,
In terms of financial statements ...,
What are the main sources of acco...
15  cards

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1.11 ACA Accounting Exam - Ch. 11

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