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Acc AS

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

By: Carla Celliers
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Decks in this class (12)

Adjustments For Income And Expenses
Why are adjustments made,
State the matching accrual principle,
State the prudence principle
11  cards
Depreciation And Disposal Of Non-current Assets
What is the need for depreciation,
What is the need for provision fo...,
Define depreciation
21  cards
Limited Companies
Define the term public company,
Define the term private company,
Define the term limited liability
33  cards
Partnerships
Define the term partnership,
Name the features of a partnershi...,
What is the position if there is ...
23  cards
Bad Debts & Provision For Doubtful Debts
Explain what principles are appli...,
Distinguish between bad debts and...,
Define bad debts recovered
5  cards
NPOs
Define npos,
Name and explain the features of ...,
Define the term accumulated funds
13  cards
Material & Labour Costs; Inventory Control
Explain the term direct materials,
Explain the term indirect materials,
Explain the term direct labour
10  cards
Cost & Management
Explain marginal costing,
Explain the term contribution,
Explain break even
12  cards
Ratios
Name the purpose of ratio analysis,
How should ratios be calculated,
Explain the term profitability ra...
34  cards
Incomplete Records
Define the term single entry,
Define the term incomplete records,
Name the disadvantages of single ...
7  cards
Absorption Costing
Define the term absorption costing,
Define the term variable costs,
Define the term fixed costs
10  cards
Budgets
Define the term budget,
What are the uses of budgets,
What are the control functions of...
12  cards

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Acc AS

  • Class purpose General learning

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