W. Bosua, M. Schutte's Basic Financial Accounting PDF

By W. Bosua, M. Schutte

ISBN-10: 1485102782

ISBN-13: 9781485102786

A major want exists between scholars and others who've now not formerly come into touch with the fundamental ideas of monetary accounting. easy monetary accounting solutions this desire. The authors make no assumptions in regards to the reader's past wisdom of monetary accounting. useful routines on the finish of every bankruptcy let the reader to check his or her personal development. easy monetary Accounting is a perfect introductory or bridging textual content for college students new to the topic, their academics, and for the final acquisition of the fundamental innovations of economic accounting. This ebook can be very beneficial as a revision software for easy monetary accounting strategies and rules. The fourth variation has been completely revised take into consideration the most recent IFRS terminology. extra actions were additional to every bankruptcy, and a completely new bankruptcy has been additional on value-added tax.

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Stationery 16. Consumables 17. Repairs & maintenance 18. Fuel 19. Rent paid 20. Cleaning materials 24 Income 1. Rent received 2. Interest received 3. Commission received 4. Sales 5. Tariff income 6. Services rendered 7. Credit losses recovered 8. 5 168 700 Drafting of an elementary statement of profit or loss and other comprehensive income (see Module 7) Only income and expense account balances appear in the statement of profit or loss and other comprehensive income. The purpose of the statement of profit or loss and other comprehensive income is to calculate the profit or loss for a specific period.

3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. G. Properties, R150 000. Purchased inventory from Makro, R5 200 cash. Paid salaries and wages by cheque, R12 800. Cashed sales of inventory, R3 000. E. Insurance company by cheque, R2 000. Bought vehicles from Zero Garage, R60 000 cash. Sold a used computer to a worker, R50 cash. Purchased stationery on credit from Proes Street Stationeries, R350. Paid the interest on the loan at Alpha Bank per cheque, R300. Received a cheque of R500 from a debtor, A.

G. g. purchase of inventory, railage, import tax and duties. g. interest paid, rent paid, rent received, etc. These other income accounts are added to the gross profit, and the other expense accounts subtracted from gross profit in order to calculate net profit. 6 Drafting of an elementary statement of financial position (see Module 7) The statement of financial position consists of asset and liability accounts. A statement of financial position consists of two sections, namely ‘‘Assets’’ and ‘‘Equity and Liabilities’’.

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Basic Financial Accounting by W. Bosua, M. Schutte

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