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

Decks in this class (12)

1.Fin Report.
What is fin reporting who are the...,
What are types of business entiti...,
What s does ifrs framework contain 3
10  cards
2. Regulatory Framework
Why regulatory framework is impor...,
What are typical elements of regu...,
How ifrs is structured 3
8  cards
3. Double Entry
What are documents used in financ...,
What is the flow of action in acc 2,
What are books of prime entry 3
4  cards
Discounts
What are 2 types of discount 1,
Is trade discount recorded separa...,
How discounts affect p l 3
4  cards
Inventory
How inventory is included in stat...,
How cost is measured 2,
How nrv is measured 3
6  cards
7.NCA
What are characteristics of non c...,
What are 2 types of expenditures 2,
What s the purpose of depreciation 3
4  cards
8. Disposal/revaluation
What are de for disposal for cash 1,
What are de for disposal through ...,
Where revaluation is shown in fin...
8  cards
R&D
What is intangible asset 1,
Which intangible asset can be cap...,
What is research 3
10  cards
10 Accruals
When accrued expenses arise 1,
What is de for accrual exp how it...,
What is de for prepaid expense 3
5  cards
Receivables & Payables
What is de for irr debt 1,
How credit limit helps 2,
When allowance for irr debt can b...
10  cards
Capital Structure
How capital is raised 1,
What are type of shares 2,
What is de for capital 3
8  cards
Bank rec & TB, Suspense, Errors
What is compared in bank records 1,
What can be difference while doin...,
What bank balance is posted on ba...
8  cards

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acca FA

  • Class purpose General learning

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