The NEW ACCA Professional Qualification Syllabus. What do the changes mean for you for the June 2011 exams? Periodically‚ ACCA conduct a review of their examinations process and syllabus content. The purpose of these reviews is to ensure the qualification continues to be relevant to the needs of students‚ employers and learning providers. The last major development of the ACCA Qualification was in December 2007. The qualification was brought up to date and restructured to meet employer‚ student
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ACCA P2 (International) Course Overview GROUP ACCOUNTING – BASIC GROUPS Statement of financial position – standard workings Group structure Retained earnings Net assets Noncontrollin g interests Goodwill Statement of comprehensive income – standard workings Group structure Retained earnings b/fwd Net assets at aq’n Noncontrolling interests Goodwill Consol’n schedule Accounting for associates Group structure Share of retained earnings at each SOFP date
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ACCA members age level analysis As the world’s largest and fastest growing‚ international professional accounting body‚ one feature of ACCA‚ which is different compare to other accounting bodies‚ is ACCA focuses on young people accounting education and its members age are younger. As the ACCA account 2009-2010 presents‚ in the last 5 years‚ number of members and students were increasing‚ and the number of student and affiliates is much more than number of members. Table 1 show in appendix. ACCA
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ACCA Paper P5 Advanced Performance Management December 2011 Interim Assessment – Answers To gain maximum benefit‚ do not refer to these answers until you have completed the revision mock questions and submitted them for marking. PAPER P5 : ADVANCED PERFORMANCE MANAGEMENT © Kaplan Financial Limited‚ 2011 All rights reserved. No part of this examination may be reproduced or transmitted in any form or by any means‚ electronic or mechanical‚ including photocopying‚ recording‚ or by
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annually‚ and when material‚ generally accepted accounting principles (GAAP) require the use of the effective interest method (Kieso‚ Weygandt‚ & Warfield‚ 2007). Mortgage note payables are a second form of long-term liability‚ and are perhaps the most common type of long-term liability. A mortgage note payable‚ “is a promissory note secured by a document called a mortgage that pledges title to property as security for the loan” (Kieso‚
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Test 1 Study Guide Ch. 1‚ 2‚ 3‚ 4 Ch. 1: The Road to Autonomous Learning Explain what the book means by a Quality World. The people we most want to be with The things we most want to own or experience The ideas or systems of belie that govern our behavior What are the four major arenas of life? Belief‚ Work‚ Relationships‚ and Service Define Academic Transformation: Process whereby you assess your current situation as a student‚ determine short and long term academic goals
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a) Advise on the relationship between a bank and its customer. Explain the duties and rights each has towards each other. b) Name and discuss any three types of negotiable instruments AUTHOR: KATALILO JOY INTRODUCTION This paper is aimed at discussing the relationship between a bank and its customer and the duties and rights each has towards each other. In discussing the relationship a scenario will be considered. The paper will further discuss
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refer to Appendix 1 which is a numerical summary of my findings. The excel spreadsheet from which it was derived has been attached to this report for your review. Please note that the Summary has been color coded and referenced in order to assist you in understanding the data and that notes to my file are included on Appendix 2. Note that the summary is a build-up of assumptions/decisions made and should be viewed as a progressive iteration. For example‚ we start with the assumptions changed to the
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Premable "An Act to define and Law relating to Promissory Notes‚ Bills of Exchange and cheques" MEANING: - a negotiable instrument means an instrument the property in which is acquired by any one who takes it bonafide and for the value notwithstanding any defect in the title of the prior party . DEFINITION [SEC 13] A negotiable instrument means - A promissory note; or - Bill of exchange; or - Cheque - Payable either to
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promissory note. 5 Definition of bills of exchange. 6 Definition of Cheque. 8 Definition of holder of bills of exchange. 9 Holder in due course. 11 Inland instruments. 12 Foreign instruments. 14 Negotiation of bills of exchange. 15 Endorsement of bills of exchange. 13 Definition of negotiable instruments. 17 Ambiguous instrument. 20 Incomplete or inchoate instruments. 22 Maturity of negotiable instruments. 23 Maturity of bill or note payable so
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