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2nd Year Accounting

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

By: Tom Robjohns
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Decks in this class (18)

Inteo
Trial balance 4 categories,
Cash and cash equivalents,
Accounting formula
11  cards
Elements Essay
A,
B,
C
3  cards
Conceptual Framework Essay
Purpose of conceptual framework,
Relevance,
Faithful representation
7  cards
Foreign Exchange
Rules for closing rate method
1  cards
Statements
Balance sheet layout,
Profit and loss,
Depreciation
5  cards
Groups
Goodwill,
Working 1,
W3 retained earnings
6  cards
How To Do Leases
If payments at the start of the year,
Payments at end of year,
Step 1
8  cards
Inventory
What is inventory,
Definition of inventory,
Ias 2 inventory
8  cards
Leases
Ifrs 16,
Ifrs 16,
Lessee s accounts initial measure...
5  cards
Impairment Of Assets
Which assets,
Ias 36,
Recoverable amount
13  cards
Groups
What is a group,
Group structure 100 ownership,
Ifrs10
4  cards
IAS and IFRS
Ias 1,
Ias 33,
Ias 7
18  cards
Ratio Analysis (profitability, efficiency and liquidity )
Return on capital employed,
Returns on equity,
Net profit margin
11  cards
Financial Ratios (investment)
Gearing ratio,
Debt equity ratio,
Interest cover
8  cards
Cash Flow Statement
Why is cash important,
Cash is not the same as profit,
What is cash
13  cards
Disposal Of Non Current Assets
Disposal of non current assets,
Method,
Profit or loss
3  cards
PPE
Tangiable,
Recognition of ppe,
Initial measurement
13  cards
Statement Of Cash Flows
Cash flow statement equation,
1 cash from operating activities,
Cash from operating activities steps
5  cards

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2nd Year Accounting

  • Class purpose General learning

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