For test Flashcards
1
Q
LAND
A
DR Revaluation reserve
CR LAND
2
Q
Impairment Intangible asset
A
DR Impairment intangible asset
CR intangible asset
3
Q
Trade debtor
A
DR Bad debt expense
CR Trade receivables
4
Q
Repurchase 1
A
DR share capital
CR redemption reserve
5
Q
R&D
A
DR disallowed r&d
CR R&D
6
Q
Warranty
A
DR warranty expense
CR accrual warranty provision
7
Q
trade receivables
A
8
Q
A
