CIMA Learning System Fundamentals of Financial Accounting: - download pdf or read online

By Henry Lunt

ISBN-10: 0080501575

ISBN-13: 9780080501574

ISBN-10: 0750680334

ISBN-13: 9780750680332

CIMA's authentic studying method has been written by means of former CIMA examiners along with the CIMA college. they supply a transparent logical course in the course of the new syllabus to particularly organize scholars to cross, first time. CIMA legit studying platforms contain: * step by step insurance at once associated with the CIMA syllabus studying results * bankruptcy and subject summaries * huge query perform * whole Revision part * CBA type mock examination * color format for simple navigation the hoop binder structure permits you to upload on your notes as you're employed during the approach, and if attending sessions, to only take the bankruptcy you wish. CIMA respectable studying structures are the one fabrics written and recommended via the CIMA college * Re-engineered to satisfy the calls for of the recent CIMA certificates in enterprise Accounting 2006 syllabus * whole built-in package deal incorporating syllabus advice, complete textual content, prompt articles, revision courses and wide query perform * CIMA legitimate studying platforms are the one fabrics written and counseled via the CIMA college.

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Example text

There are two main reasons for the different organisational structures that exist – the nature of their activities and their size. 1 Profit-making organisations Some organisations are formed with the intent of making profits from their activities for their owners: (a) Sole traders (sole proprietors). These are organisations that are owned by one person. They tend to be small because they are constrained by the limited financial resources of their owner. (b) Partnerships. These are organisations owned by two or more persons working in common with a view to making a profit.

The purchase by cheque of a non-current asset affects only assets, and the payment of payables by cheque affects assets and liabilities, but neither affects capital. 7 Answer: (D) The accounting equation changes when one or more of assets, liabilities or capital changes. Selling goods at a profit would change capital; purchasing a non-current asset on credit would change assets and liabilities; the owner withdrawing cash would change assets and capital; receivables paying their accounts in cash would not affect any of these.

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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CIMA Learning System Fundamentals of Financial Accounting: New syllabus (Cima Learning Systems Certificate Level) by Henry Lunt


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