assets資產(chǎn)andliabilities負(fù)債(參考版)
2025-03-05 22:00本頁(yè)面
【正文】 550 for gas. Estimates and judgements References : ? IAS 16 International Accounting Standard, Property, plant and equipment, IASB Dec 2023 (amended 2023) ? FRS 15 Tangible Fixed assets, Financial reporting standard, UK Accounting Standard Board 1999 ? IAS 2 Inventories (Revised 2023) International Accounting Standard Number 2, (revised), International Accounting Standards Board, Dec 2023 ? Quotations from SSAP 9: Statement of Standard Accounting Practice Number 9 , Accounting Standards Committee, revised 1988) ? Weetman: Pauline Weetman Financial and Management Accounting 4th edition Pearson 2023 Copyright 演講完畢，謝謝觀看！ 。400 for gas. ? During the year payments for gas are made totalling 163。1,200 each are paid during the year. ? At the end of the year it is recognised that of this, 163。971 Receivables and Prudence Example of a prepayment ? At Jan 1 there is a prepayment of rent of 163。1,000, but the contract states that the debt is repayable in 2 years’ time. Current interest rates are 3%. ? Valued at ‘Fair value or amortised cost’ ? Taking into account the ‘time value’ of money: Valued in Balance sheet now at 163。12,500. ? Included in this amount is 163。 = 163。 ? Lower of Cost and NRV = Lower of 163。25 163。 Total 163。 Labour 163。5,000 7,000 Line B 163。 Actual Labour 163。4 each = – Production overhead = 163。3 per unit Direct Labour (piece rate) 163。3,000 – Rent and Business rates 1,800 – Foreman’s salary 2,000 – Depreciation of machines 900 – Other 300 Total for the month 163。3 per unit ? Direct Labour (piece rate) 163。10 each ? Jan 17 Bought 300 widgets 163。90,000 ? Cost of sales 163。8,000 ? Cost of Sales? ? Opening inventory 163。5,000 ? Purchases 163。 (b) in the process of production for such sale。4,500. What is profit under each of 3 depreciation methods? Example ? A small business buys a machine for 163。 year 2 21,000。20,000. Its expected useful life is 3 years or 60,000 machine hours of use, and its estimated residual value is 163。MANG 6269 Fundamentals of Financial Accounting Session 3 Accounting for assets: ? Property, plant and equipment ? inventories ? receivables Today’s lecture: ? Recap from last time ? Measurement issues and estimates in financial statements: – Non current assets and depreciation – Current assets: ? Inventories ? Receivables ? prepayments – Current liabilities ? Accruals NONCURRENT (OR FIXED) ASSETS AND DEPRECIATION ? What is a Non Current Asset? ? What is Meant by: – ‘Property, plant and equipment’ – Intangible Fixed Assets – Investments held for long term ? What is meant by “Cost” of a fixed asset? ? What is meant by Depreciation? ? Methods of Depreciation Definitions Asset Asset: A resource controlled by the enterprise and ? There must be an exclusive right of control ? a future economic benefit associated with the item is expected to flow to the enterprise ? The benefit must have arisen from some past transaction or events ? the item has a cost o
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