Sale!

Fundamentals of Accounting II Pdf notes

KSh200.00

Number of Pages: 147 Pages
File size: 1 MB
Suitable for: Certificate, Diploma, University and Professional Courses
Topics Covered:
CONTENTS
Lesson One: Partnership Accounts
Lesson Two: Company Accounts
Lesson Four: Cash Flow Statements
Lesson Five: Interpretation of Financial Statements

Category:

Description

CONTENTS

LESSON ONE: Partnership Accounts

  • Appropriation A/C
  • Current Accounts
  • Appropriation Account
  • Partnership Loans
  • Balance Sheet
  • Fixed Assets
  • Valuation Of Goodwill
  • Capital Accounts
  • Partner’s Capital Accounts
  • Revaluation
  • Current Assets

 LESSON TWO: Company Accounts

  • 2.0 Types of Companies
  • 2.1 The Balance Sheet
  • 2.2 Types of Shares
  • 2.5 Accounts of Companies

LESSON THREE: The Accounts of Non-Profit Organisations

  • 3.2 Sources of Income for Non-Profit Organisations
  • Funds of Non-Profit Organisations
  • The Receipts and Payments Account
  • 1.0 Membership Subscriptions
  • Subscriptions Account
  • 3.3 Accounting for the Sale of Investments and Long-Term Assets
  • 3.4 Income Statements

LESSON FOUR: Cash Flow Statements

  • 4.2. IAS 7 Cash Flow Statements
  • Objectives of IAS 7
  • Benefits of Cash Flow Information
  • Cash and Cash Equivalents
  • 4.4 Presentation of a Cash Flow Statement
  • Operating Activities
  • Investing Activities
  • Financing
  • Reporting Cash Flows from Operating Activities
  • Using the Direct Method
  • Using the Indirect Method
  • Indirect Versus Direct
  • Interest and Dividends
  • Preparing Cash Flow Statement
  • Working: Non-Current Asset Disposals
  • Cost
  • Accumulated Depreciation
  • Capital and Reserves
  • Notes to the Cash Flow Stastement
  • The Advantages of Cash Flow Accounting
  • Criticisms of IAS 7

LESSON FIVE: Interpretation Of Financial Statements

  • 5.1 The Broad Categories of Ratio
  • 5.2. Profitability and Return on Capital
  • Capital Employed
  • Return on Equity (ROE)
  • Analyzing Profitability and Return in More Detail: The Secondary Ratios
  • Profit Margin
  • Long-Term Solvency: Debt and Gearing Ratios
  • Gearing/Leverage
  • The Implications of High or Low Gearing/Leverage
  • Interest Cover
  • Cash Flow Ratio
  • Short-Term Solvency and Liquidity
  • The Cash Cycle
  • Liquidity Ratios: Current Ratio and Quick Ratio
  • Efficiency Ratios: Control of Receivables and Inventories
  • P/E Ratio
  • Dividend Yield
(Visited 5 times, 1 visits today)

Reviews

There are no reviews yet.

Be the first to review “Fundamentals of Accounting II Pdf notes”

Your email address will not be published. Required fields are marked *