By Henry Lunt, Margaret Weaver Fellow of Association of Chartered and Certified Accountants
The 2006 version of CIMA's reputable learn platforms are released through Elsevier on behalf of CIMA. Key sections of the 2006 examine platforms are back written by way of examiners so each one textual content absolutely displays what may be demonstrated within the examination. up to date to include legislative and syllabus alterations, the 2006 learn structures supply entire research fabric for the may possibly and November 2006 assessments. the recent variation continues the preferred loose-leaf layout and includes: * perform questions all through * entire revision part * subject summaries * instructed examining articles from more than a few journals * CBA sort mock examination * The authentic research platforms are the one examine fabrics recommended via CIMA * Key sections written through examiners for the main actual, up to date suggestions in the direction of examination luck * whole built-in package deal incorporating syllabus tips, complete textual content, urged articles, revision courses and vast query perform
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Additional resources for CIMA Study Systems 2006: Financial Accounting Fundamentals (CIMA Study System Series-Certificate Level)
When we prepare balance sheets, assets are divided into two categories: ﬁxed assets and current assets. Fixed assets: Any asset acquired for retention by an entity for the purpose of providing a service to the business, and not held for resale in the normal course of trading. In other words, a ﬁxed asset is a resource acquired by an organisation with the intention of using it to earn income for a long period of time. Examples of ﬁxed assets include land, buildings, motor vehicles, machinery and equipment.
D) calculate proﬁt. 3 Financial accounts differ from management accounts in that they: (A) are prepared monthly for internal control purposes. (B) contain details of costs incurred in manufacturing. (C) are summarised and prepared mainly for external users of accounting information. (D) provide information to enable the trial balance to be prepared. 4 Which one of the following does not apply to the preparation of ﬁnancial accounts? (A) (B) (C) (D) They They They They are prepared annually. provide a summary of the outcome of ﬁnancial transactions.
Asset: A resource that may be used by a business or other organisation to derive income in the future. Examples of assets are land, buildings, plant and machinery, motor vehicles, stocks of goods (inventories), debtors, bank balances and cash. Assets may be described as tangible or intangible. g. ). g. goodwill, which represents the value of a business as a whole compared with the sum of the values of its individual assets. ). Other intangible assets might include patents and trademarks. You will learn more about intangible assets in Chapter 10.