Acca Study Text: Level 2 Paper 2.9 - Advanced Accounting Practice - Financial Accounting (7/90)

Acca Study Text: Level 2 Paper 2.9 - Advanced Accounting Practice - Financial Accounting (7/90)

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One of a series of regularly updated Study Texts providing coverage of the examinations of the Chartered Association of Certified Accountants (ACCA), this workbook covers the entire syllabus and includes numerous questions from past examinations with full suggested solutions. The objectives of the syllabus are to ensure that students have developed a thorough knowledge and understanding of accounting principles, concepts and techniques. The text has been fully revised to meet the requirements of the 1988 course and deals only with the financial accounting aspects, while a companion volume covers all topics of accounting technique. A companion Practice and Revision Kit (principally comprising progressively arranged series of questions and solutions) is also available.
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Product details

  • Paperback | 500 pages
  • 205 x 290mm
  • BPP Publishing Ltd
  • London, United Kingdom
  • Revised
  • Revised edition
  • index
  • 0862774055
  • 9780862774059

Table of contents

Syllabus and study guide. Part 1 The capital structure of limited liability companies: the formation of limited companies; the issue of shares and debentures; capital reorganizations, reconstructions and amalgamations. Part 2 The published accounts of limited companies: introduction to the accounts of limited companies; fixed assets - tangible assets; fixed assets - intangible assets and investments; stocks and work in progress; taxation in company accounts; accounting for deferred tax; accounting for value added tax; extraordinary items and prior year adjustments; earnings per share; accounting for post balance sheet events; accounting for contingencies; miscellaneous balance sheet disclosures; the profit and loss account; distributable profits; modified accounts; the directors' report and the auditors' report; value added statements. Part 3 Accounting statements under conditions of changing price levels: current purchasing power and general price changes; current cost accounting. Part 4 The accounts of groups of companies: the constitution of a group; the balance sheet - basic principles; the balance sheet - acquisition of subsidiaries; the balance sheet - inter-company profits; the balance sheet - multi-company structures; the consolidated profit and loss account; accounting for associated companies; merger accounting.
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