Answers Diploma in International Financial Reporting June 2013 Answers and Marking Scheme Marks 1 Consolidated statement of financial position of Alpha at 31 March 2013 ASSETS Non-current assets: Property‚ plant and equipment (280‚000 + 225‚000 + 19‚250 (W1) + 6‚000 (W1) + 6‚120 (W7)) Intangible assets (W1) Goodwill (W2) Investment in Gamma (W9) Other investments $’000 536‚370 6‚000 89‚000 77‚120 40‚000 –––––––––– 748‚490 –––––––––– 137‚500 103‚000 25‚000 –––––––––– 265‚500 ––––––––––
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MULTIPLE CHOICE 1. Cash consists of all of the following except a. deposits in savings accounts. b. money orders from customers. c. compensating balances. d. IOUs from customers. ANS: D PTS: 1 OBJ: LO1 NAT: AACSB correlation: analytic LOC: Learning Type: Recall KEY: cash and cash equivalents 2. A company’s acceptance of credit cards like Visa is an example of a. securitization. b. factoring with recourse. c. discounting. d. factoring without recourse. ANS: D PTS: 1 OBJ: LO1 NAT: AACSB correlation:
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P3 Business Analysis | Specially for June 2012 Exams | Author: Murtaza Lanewala | Page 1 of 102 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs‚ CDs‚ PRINTED BOOKS) EXAM TOPICS Note: click the hyperlinks below for easy navigation. Click or Home to come back. EXAM TOPICS ........................................................................................................................................ 1 KEY TERMS .............................................................
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Q2 (b) There are number of methods that can be adopted to assess the credit-worthiness of a potential credit customer. Describe and comment upon two such methods that Fenton could adopt to help reduce the current level of bad debts. (5 marks) There are a number of ways in which Fenton Security Plc could ensure that customers are subjected to tighter credit appraisal checks before goods are supplied. The list below is indicative but not exhaustive‚ and includes significant more detail than
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ACCA Paper F3 Financial Accounting Class Notes June 2012 © Interactive World Wide Limited‚ January 2012. All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of Interactive World Wide Limited. 2 www.studyinteractive.org Contents PAGE INTRODUCTION TO THE PAPER 5 CHAPTER 1: INTRODUCTION TO FINANCIAL REPORTING
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Research and Analysis Project 1 We’re committed to providing 100% plagiarism free academic assignments i.e. Course work‚ Homework assignments‚ thesis‚ dissertations‚ HND/HNC Business assignments‚ Oxford Brookes (OBU) BSC Hons Applied Accounting ACCA Thesis (RAP‚ SLS‚ PPT)‚ Essays and Term/Research papers etc. Pay in instalments and that too after you receive the first draft. Please visit and like our Facebook page www.facebook.com/assignmentwritingservices/ to avail our special discount packages
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exams? 7 useful tips Note: This is an article particularly for the students of Accountancy i.e. those who are taking up CA‚ ICMA‚ ACCA or any other relevant exam. However‚ the techniques explained here can be used by candidates for exams other than accountancy as well. 7 tips to pass exams Being a qualified Chartered Accountant (CA)‚ Certified Accountant (ACCA‚ UK)‚ Management Accountant (CIMA‚ UK) and Certified Internal Auditor (CIA‚ USA)‚ I consider that passing exams require a particular
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knowledge or ability - it’s the lack of exam technique." Graham Holt‚ ACCA Examiner Exams are knocking on the door‚ but you still feel unprepared? Time is running out and you are not sure what to focus on? Don’t panic‚ try our boot camp and let us make sure that you pass your exams! You’ve studied. Now‚ practice is the only way to ensure exam success. What is ACCA Boot camp? ACCA Boot Camp® by PwC‚ The Academy Who should attend ACCA Boot camp? Practice what you learned. This course is literally for
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ACCA LECTURERS’ PROFILES – July 2010 Semester A team of experienced‚ knowledgeable & skillful individuals‚ meticulously selected by the College. Some of them have made a name for themselves and are fit to be called "Star Lecturers". They have produced results – prize winners‚ high pass rates & praises from students. They are among the best ACCA lecturers in Singapore‚ Hong Kong and Malaysia in terms of experience‚ pass rates and popularity among ACCA students. It took them years to figure out the
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decision time Decision making is an important aspect of the Paper F5 syllabus‚ and questions on this topic will be common. The range of possible questions is considerable‚ but this article will focus on only one: linear programming. The ideas presented in this article are based on a simple example. Suppose a profit-seeking firm has two constraints: labour‚ limited to 16‚000 hours‚ and materials‚ limited to 15‚000kg. The firm manufactures and sells two products‚ X and Y. To make X‚ the firm uses
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