Fac1502 notes Study guides, Study notes & Summaries

FAC_1502 Course Notes. STUDY UNIT 1 The Conceptual Framework for Financial Reporting What is the Framework?  Sets out the objectives & concepts  Provides a theoretical background or general frame of reference Purpose of the Framework:  Assist standard setting bodies;  Assist preparation of financial statements;  Assist auditors;  Assist other users of financial statements. The Conceptual Framework for Financial Reporting The Objective of general purpose f...

Introduction and overview of the module ......................................................... ii LEARNING UNIT 1 Introduction to the preparation of financial statements .......................... 1 LEARNING UNIT 2 Financial statements of a sole proprietorship ........................................ 24 LEARNING UNIT 3 Establishment and financial statements of a partnership ...................... 46 LEARNING UNIT 4 Changes in the ownership structure of partnerships ..............

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This exam pack contains • Exam question papers • Memorandums • Summary of the course material • This Exam Pack contains • Exam question papers • Memorandums • Summary of the course material • Additional notes. FAC1502 EXAM PACK 2024

FAC1502 SUMMARY STUDY NOTES. This is an all-inclusive guide to FAC1502 - Financial Accounting Principles, Concepts And Procedures. FINANCIAL PERFORMANCE AND THE EFFECT ON EQUITY The equations: Profit = I –E OE = C + (I-E) –D The Elements of the equation Income  Inflow of economic benefits (not from the owner)  Increase in assets or decrease in liabilities – THEREFORE Expenses  Outflow of economic benefits (not to the owner)  Decrease in assets or increase in liabili...

This exam pack contains • Exam question papers • Memorandums • Summary of the course material • This Exam Pack contains • Exam question papers • Memorandums • Summary of the course material • Additional notes. FAC1502 EXAM PACK 2024

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This exam pack contains • Exam question papers • Memorandums • Summary of the course material • This Exam Pack contains • Exam question papers • Memorandums • Summary of the course material • Additional notes. FAC1502 EXAM PACK 2024

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ECS1501 EXAM PACK AND NOTES