Introduction to Finan Reporting(²ÆÎñ±¨¸æµ¼ÂÛ)

Ŀ¼Chapter 1 Statements of Profit or Loss£º Sole Traders1£®1 Introduction to the Statement of Profit or Loss1£®2 Gross Profit and Net Profit1£®3 Preparation of a Trading and Profit and Loss account1£®4 Preparation of a Statement of Profit or LossExerciseChapter 2 Statement of Finan Position2£®1 Contents of the Statement of Finan Position1£® Assets2£® Liabilities3£® Capital2£®2 Format of the Statement of Finan Position2£®3 No Double Entry in Statements of Finan Position2£®4 Drawing up a Statement of Finan PositionExerciseChapter 3 Statements of Profit or Loss and Statements of Finan Position£º Further Considerations3£®1 Returns Inwards and Return Outwards3£®2 Carriage Inwards and Carriage Outwards3£®3 The Second Year of a Business1£® Adjustments Needed for Inventory2£® Ledger Accounting for Inventory3£® Other Expenses in the Trading AccountExerciseChapter 4 Inventory4£®1 IAS 2 Inventories4£®2 Cost of Goods Sold1£® Recap2£® Inventories Written off or Written down3£® Inventory Destroyed or Stolen and Subject to an Insurance Claim4£® Counting Inventory5£® Accounting for Opening and Closing Inventories4£®3 Measurement of Inventories1£® Applying the Lower of Cost and NRV2£® Determining the Cost of Inventory3£® Different Valuations of Inventory4£® Inventory Valuation and the Calculation of Profits4£®4 Using Mark-up/Margin Percentages to Establish CostExerciseChapter 5 Irrecoverable Debts and Allowance for Receivables5£®1 Irrecoverable Debts1£® Introduction2£® Writing off Irrecoverable Debts3£® Irrecoverable Debts Written off and Subsequently Paid5£®2 Allowance for Receivables1£® Doubtful Debts2£® Determining the Allowance for Receivables3£® Allowance for Receivables£º Ledger Accounting Entries4£® Allowance for Receivables£º Finan Statements5£®3 Example£º Irrecoverable Debts Written off and Allowance for Receivables CombinedExerciseChapter 6 Depreciation£º Calculations and Double Entry6£®1 What is Depreciation?1£® Objective of Depreciation2£® Definitions6£®2 Causes of Depreciation1£® Physical Depreciation2£® Economic Factors3£® Time4£® Depletion6£®3 Calculating Depreciation1£® Methods of Depreciation2£® Choice of Method3£® Reviewing and Changing the Depreciation Method4£® Reviewing and Changing Useful Life or Residual Value6£®4 Accounting for DepreciationExerciseChapter 7 Accruals and Prepayments7£®1 Introduction7£®2 Accrued Expenses and Prepaid Expenses1£® Accrued Expenses2£® Prepaid Expenses3£® Accruals and Prepayments in Finan Statements7£®3 Accrual Principle and IncomeExerciseChapter 8 Provisions and Contingencies8£®1 Provisions1£®Definition2£®Accounting for Provisions3£®Measuring the Amount of Provisions8£®2 Contingent Liabilities and Contingent Assets1£®Contingent Liabilities2£®Contingent Assets3£®Decision Tree of IAS 378£®3 Disclosure in Finan StatementsExerciseChapter 9 Tangible Non-current Assets9£®1 Capital vs Revenue Expenditure1£® The Distinction between Capital and Revenue Expenditure2£® Capital Income and Revenue Income9£®2 IAS 16 Property£¬ Plant and Equipment1£® Definition of Property£¬ Plant and Equipment2£® Measurement of Property£¬ Plant and Equipment9£®3 Revaluation of Non-current Assets1£® Accounting Treatment for Revaluation Gain and Losses2£® A Worked Example9£®4 Non-current Assets Disposals1£® The Principles behind Calculating the Profit or Loss on Disposal2£® Accounting Treatment for Asset Disposals3£® Accounting for Disposals of Non-Current Assets Given in Part Exchange9£®5 Disclosure in Finan StatementsExerciseChapter 10 Intangible Non-current Assets10£®1 Intangible Assets1£® Intangible Assets Defined2£® Accounting Treatment10£®2 Research and Development1£® Definition of Research and Development2£® Recognition of Research and Development3£® Accounting Treatment of Research and Development10£®3 Disclosure in Finan StatementsExerciseChapter 11 Introduction to Company Accounting11£®1 The Nature of a Limited Company1£® Separate Legal Entity and Limited Liabilities2£® The Classes of Limited Companies3£® The Capital of Limited Liability Companies11£®2 Equity£º Share Capital1£® Ordinary Shares and Preference Shares2£® Accounting for Share Capital11£®3 Equity£º Retained Earnings and Other Reserves1£® Retained Earnings2£® Share Premium3£® Other Reserves4£® Dividends11£®4 Bonus and Rights Issue1£® Bonus Issue2£® Rights Issue11£®5 Ledger Accounts of a Limited Liability Company1£® Taxation2£® Loan Stock3£® Finance CostsExerciseChapter 12 Preparation of Finan Statements for Companies12£®1 IAS 1£º Presentation of Finan Statements12£®2 The Statement of Finan Position12£®3 The Statement of Profit or Loss and Other Comprehensive Income1£® Other Comprehensive Income and Basic Requirements2£® Cost of Sales£¬ Distribution Costs and Administrative Expenses3£® Other Income12£®4 The Statement of Changes in Equity12£®5 Notes to the Finan Statements12£®6 A Worked ExampleExerciseChapter 13 Statement of Cash Flows13£®1 Introduction to the Statement of Cash Flows1£® Purpose of the Statement of Cash Flows2£® Cash versus Profit13£®2 IAS 7 ¨C Statement of Cash Flows1£® Objective and Scope2£® Definitions13£®3 Presentation of the Statement of Cash Flows1£® Cash Flows from Operating Activities2£® Cash Flows from Investing Activities3£® Cash Flows from Financing Activities4£® Cash and Cash Equivalents13£®4 An Example£º Preparing a Statement of Cash FlowsExerciseChapter 14 An Introduction to Finan Analysis14£®1 Basics of Finan Analysis1£® Users of the Ratios2£® Overview of Finan Statements14£®2 Ratio Analysis1£® Profitability Ratios2£® Liquidity Ratios3£® Gearing/Leverage Ratios4£® Efficiency Ratios5£® Investment Ratios14£®3 Interpretating Finan Information1£® A Worked Example2£® Limitations of Ratio AnalysisExerciseAnswersChapter 1Chapter 2ChapterChapter 4Chapter 5Chapter 6Chapter 7Chapter 8Chapter 9Chapter 10Chapter 11Chapter 12Chapter 13Chapter 14