Ariellaresnick

These notes explain what dividends tax is and how to account for it at a first year accounting level; they explain fundamental concepts about company tax and how to calculate it. Additionally, they explain how investing in another company's shares work and how to account for its initial, subsequent and derecognition in journal entries. Lastly, the notes explain what PPE is, how it is recognised at all of its stages of the asset life cycle and at what cost, as well as how to account for deprecia...

These essays explain the phases of business cycles with definitions. It will help you understand the phases (recession, depression, prosperity and boom/peak) and what occurs in each of these phases. It is in a simple and logical format, which makes it easy to understand and follow.

This essay explains what the circular flow is and the relationship that the different participants have with one another in the economy. It shows the links between spending and earning incomes with these different participants and how they interact with one another through the goods and factor markets.