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Decks in this class (27)
SOPL
Explain statement of profit or lo...,
Explain gross profit 2,
Explain cost of goods sold 3
7
cards
Depreciation
What will the cost of a non curre...,
Why would it be unfair if the tot...,
What is known as the assets usefu...
12
cards
Ch 1 - Principles of Taxation
What is competent jurisdiction 1,
What is incidence when it relates...,
What is formal incidence 3
45
cards
Ch 2 - Corporate Income & Capital Tax Computations
Explain the proforma to calculate...,
Explain the accounting profit 2,
Explain taxable trading profit 3
41
cards
Ch 3 - International Tax
Explain withholding tax 1,
When are dividends paid 2,
Explain underlying tax 3
13
cards
Ch 4 - Regulatory Environment
What are financial statements use...,
Who uses financial statements 2,
In order to rely upon financial s...
41
cards
Ch 5 - Code of Ethics
Why are ethics important 1,
What are ethics a set of 2,
What can a code of ethics help yo...
30
cards
Ch 6 - Corporate Governance
What is corporate governance 1,
What has driven the need for regu...,
What are the different approaches...
36
cards
Ch 7 - Conceptual Framework
Identify 2 fundamental qualitativ...,
Explain relevance as 1 of the fun...,
Explain the concept of substance ...
31
cards
IAS's & IFRS's
What is ias 1 1,
What is ias 16 2,
What is ias 36 3
13
cards
Ch 8 - Intro to Single Entity Accounts
Ias 1 requires other comprehensiv...,
What will f1 students mainly deal...,
What does the statement of change...
38
cards
Ch 9 - NCA - IAS 16 and IAS 36
What is ias 16 1,
What is carrying amount 2,
What is cost 3
52
cards
Ch 10 - IFRS 5 - NCA Held for Sale & Discontinued operations
What is ifrs 5 1,
Explain the criteria before an as...,
What conditions need to be met if...
10
cards
Ch 11 - IFRS 16 Leases
An entity may need a particular a...,
The definition of a lease 2,
The definition of the lessor 3
25
cards
Ch 12 - IAS Inventories & IAS 10 Events after
What are inventories described as 1,
How are inventories measured 2,
What costs should not be included...
26
cards
Ch 13 - IAS 7 Statement of cash flows
Why do we do a statement of cash ...,
Why does the profit made during t...,
What are the 3 main reasons profi...
40
cards
Ch 15 - WCM
With regard to the base level for...,
What are the benefits of the foll...,
Can you explain the 3 possible po...
45
cards
Ch 16 to 18 - WCM - AR, AP, Inventory & Cash Control
What is trade receivable days and...,
Explain early settlement discounts 2,
Calculation of annual cost for ea...
29
cards
IAS 1 - Presentation of Financial Statements
What are the financial statements...,
What is the objective of financia...,
Why is providing financial statem...
3
cards
Ch 17 - Working capital management - inventory control
Why is inventory a major investme...,
There is essentially an inventory...,
Can you explain the balancing act...
27
cards
Ch 18 - Working capital management - cash control
Although cash needs to be investe...,
What are the risks of failing to ...,
The amount of cash available to a...
18
cards
Ch 14 - Short Term finance & investments
What is discounting 1,
In financial modelling a discount...,
The factor increases over time ca...
21
cards
Revaluations
If i have time or if this comes u...,
When you have a revaluation and y...
2
cards
Early Settlement Discounts / Rate of Return
Why are cash discounts given 1,
What is the cost basically what y...,
The calculation of the annual cos...
8
cards
Working Capital - Increases?
Blank 1
1
cards
COGS - Cost of Goods Sold
Cogs where do they sit 1,
What is the formula when calculat...,
What are cost of goods sold 3
3
cards
AR - Factoring & Invoice Discounting
Can you explain factoring and inv...,
Can you explain the difference be...,
Which is better a bank overdraft ...
9
cards
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F1
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