ACCA考官文章(F3)ADJUSTMENTS TO FINANCIAL STATEMENTSMany candidates are unable to handle certain adjustments properly in the exam. This article explains ho...
ACCA考官文章(F3)PREPARING SIMPLE CONSOLIDATED FINANCIAL STATEMENTSAlthough 2011 saw a number of new accounting standards issued in respect of groups, thro...
ACCA考官文章(F3)PREPARING A GROUP STATEMENT OF FINANCIAL POSITIONThis brief article looks at how to prepare a group statement of financial positionASSETS...
ACCA考官文章(F3)CASH FLOW STATEMENTSThis article considers the statement of cash flows of which it assumes no prior knowledge. It is relevant to F3, Finan...
Stock control features in the syllabuses of several ACCA examination papers. The areas usually tested in these papers are:determining an economic orde...
Process costing is a method of costing used mainly in manufacturing where units are continuously mass-produced through one or more processes. Examples...
A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the...
ACCA考官文章(F2)FIXED OVERHEAD ABSORPTIONObjective testing questions involving the under or over absorption of overhead and fixed overhead volume variance...
ACCA考官文章(F2)RATIO ANALYSISThe ability to analyse financial statements using ratios and percentages to assess the performance of organisations is a sk...
ACCA考官文章(F1)A QUESTION OF ETHICSThis article gives an overview of ethics and provides a platform for further study on this vitally important aspect o...