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- Dealing with debtors
- 下载次数： 1264 加入日期： 2007-04-28 语言： 授权：
- Dealing with debtors b y Graham Holt 14 Oct 2005 This article sets out the accounting treatment for the impairment of trade receivables/debtors. The provision for bad debts is now, in effect, governed by IAS 39, Financial Instruments: Recognition an…
- Experience transfer
- 下载次数： 159 加入日期： 2007-04-27 语言： 授权：
- Experience transfer by student accountant 27 Feb 2007 Download the article Experience transfer (PDF)…
- Practical support
- 下载次数： 196 加入日期： 2007-04-27 语言： 授权：
- Practical support by student accountant 02 Apr 2007 A key component of the new ACCA Qualification continues to be the practical experience requirements (PER). Historically, whenever ACCA has introduced changes to its professional qualification, it h…
- Practical support
- 下载次数： 93 加入日期： 2007-04-27 语言： 授权：
- Practical support by student accountant 02 Apr 2007 A key component of the new ACCA Qualification continues to be the practical experience requirements (PER). Historically, whenever ACCA has introduced changes to its professional qualification, it h…
- How to approach performance appraisal questions
- 下载次数： 673 加入日期： 2007-04-27 语言： 授权：
- How to approach performance appraisal questions by Steve Scott 28 Apr 2004 Performance appraisal is an important topic in Paper 2.5, Financial Reporting. It has been the subject of many past examination questions and will continue to be examined on…
- Getting the balance right
- 下载次数： 211 加入日期： 2007-04-27 语言： 授权：
- Getting the balance right by Neil Stein 12 Jan 2004 In the first two articles in this series (June/July 2003 and August 2003) on company financial statements, we looked at the published profit and loss account/income statement and the additional sta…
- Working in partnership
- 下载次数： 126 加入日期： 2007-04-27 语言： 授权：
- Working in partnership by Ronnie Patton 28 Jul 2003 Comparison of sole trader accounts and partnership accounts A key similarity between a sole trader and a partnership is that they are both unincorporated business forms. While the business entity c…
- Suspense accounts and error correction
- 下载次数： 307 加入日期： 2007-04-27 语言： 授权：
- Suspense accounts and error correction by Neil Stein 25 Jul 2003 Suspense accounts and error correction are popular topics for examiners because they test understanding of bookkeeping principles so well. A suspense account is a temporary resting pla…
- Reporting performance
- 下载次数： 175 加入日期： 2007-04-27 语言： 授权：
- Reporting performance by Neil Stein 30 Apr 2003 In the April 2003 issue of student accountant, the article Company financial statements dealt with the profit and loss account / income statement. This article looks at the other elements of financial…
- Company financial statements
- 下载次数： 262 加入日期： 2007-04-27 语言： 授权：
- Company financial statements by Neil Stein 25 Apr 2003 Any candidate taking Paper 1.1, Preparing Financial Statements or CAT Paper C1, Drafting Financial Statements should be ready for a question on the preparation of company financial statements. C…