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AAT Level 4 - DAIF

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

By: harriet macrae
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Decks in this class (11)

Elements of accounting
Define assets,
Define liabilities,
Define equity
5  cards
Duties of a director
What are the seven duties of a di...,
What does it mean for a director ...,
What does it mean for a director ...
8  cards
Qualitative Characteristics
What are the two main qualitative...,
What are the 4 further qualitativ...,
Define relevance
8  cards
Users of financial information
Why would managers be interested ...,
Why are investors shareholders in...,
Why are employees interested in f...
7  cards
Business Organisations
Who owns a sole trader,
What is the legal status of a sol...,
How many members of a sole trader
32  cards
Group accounts - SFP
What is the first step when produ...,
What is the second step when prod...,
What is the third step when produ...
8  cards
Group Accounts - SOPL
What do you do with any intra gro...,
What do you do with dividends or ...,
What do you do with non controlli...
4  cards
Group Accounts
What percentage of a subsidiary o...,
What percentage of a subsidiary s...,
What percentage of a subsidiary s...
3  cards
Ratios
What are the four main categories...,
What does the ratio for return on...,
What does the ratio for return on...
17  cards
IAS 16 property plant and equipment
What costs can be included in the...,
In what situation can subsequent ...
2  cards
Events after the reporting period
Is the following an adjusting eve...,
Is the following an adjusting eve...,
Is the following an adjusting eve...
12  cards

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AAT Level 4 - DAIF

  • Class purpose General learning

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