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Summary CAIE A2 LEVEL ACCOUNTING (9706) SUMMARIZED NOTES UPDATED TO 2021 SYLLABUS ON THE THEORY SYLLABUS

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Benefits of manufacturing account Separates office and factory costs Identifies factory as cost driver Helps in setting prices o Shows total manufacturing cost Reasons to provide for unrealized profit: IAS 2 – inventory valued at lower cost Follows the prudence concept – provisions created for potential losses Follows realization concept – only ‘realized’ profits are recorded Avoids overstating profit and current assets

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CAIE A2 LEVEL ACCOUNTING
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Institution
CAIE A2 LEVEL ACCOUNTING
Course
CAIE A2 LEVEL ACCOUNTING

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Uploaded on
October 16, 2023
Number of pages
21
Written in
2023/2024
Type
Summary

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  • caie a2 level accounting 9706
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