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Summary Financial Reporting Theory

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Accounting Financial Reporting in detail

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Connected book

Trevor Hall, Hanif Aboobaker, Diane Woodroffe New Era Accounting

Edition:2007
ISBN:9781920077792
Edition:Unknown

Written for

Institution: 12
Course: Accounting
Schooljaar: 200

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Summarized whole book?: No
Which chapters are summarized?: Chapter 3 theory
Uploaded on: October 25, 2021
Number of pages: 16
Written in: 2021/2022
Type: Summary

Subjects

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

Content preview

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

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Summary Financial Reporting Theory

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