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Summary Financial Reporting Theory

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2021/2022 Written for academic year
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Accounting
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Accounting Financial Reporting in detail

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Companies
Unit 3- financial reporting

,Order of financial reporting:
 Pre-adjustment trial balance
 Journal entries for adjustments
 Post to ledger
 Post-adjustment trial balance
 Journal entries for closing transfers
 Post to ledger and final accounts
 Post-closing trial balance
 Financial statements
 Beginning of new year - reversal entries

, Five main parts of a company’s
annual report:
 Statement of Comprehensive Income
 Statement of Financial Position
 Cash Flow Statement
 Directors Report
 Independent Auditors Report
Connected book
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Trevor Hall, Hanif Aboobaker, Diane Woodroffe New Era Accounting
Publisher: 2007 ISBN: 9781920077792 Edition: Unknown

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Chapter 3 theory
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Summary
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  • accounting
  • theory
  • chapter 3
  • new era textbook
  • grade 12
  • companies
  • shares
  • dividends
  • retained income

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