By Henry Lunt
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Extra info for CIMA Official Learning System Fundamentals of Financial Accounting, Sixth Edition
Example text
6. A customer pays off invoices totalling $10,000 by cheque, and receives 10 per cent discount. 7. Inventories costing $6,200 are purchased on credit. 8. A motor vehicle stated at $7,500 is sold for $6,800 – the amount being received by cheque. The resulting loss of $700 reduces capital. Question 3 You are given the following information relating to a business for the month of May 20XX. $ 17,000 28,000 19,500 2,000 12,000 1,600 5,000 6,250 Sales of goods for cash Sales of goods on credit Purchases of inventories on credit Wages paid in cash Non-current assets bought on credit Cash withdrawn by the owner Inventories of goods at the start of the period Inventories of goods at the end of the period Requirement Complete the following statement to determine the net profit for the period: Sales Less: cost of sales Opening inventories Purchases Closing inventories Cost of goods sold Gross profit Less: expenses – wages Net profit $ ..........
Their finances are used to provide the infrastructure in which we live, and to redistribute wealth to other members of society. You will not look at the accounts of government bodies in this Learning System. 8 Summary In this chapter you have learnt: ● ● ● ● that ‘accounting’ involves recording, summarising and forecasting, to meet the information needs of different user groups; the qualitative characteristics of financial statements; the distinction between ‘bookkeeping’, ‘financial accounting’ and ‘management accounting’; the differences between internal and external information; the different types of business organisation.
THE FRAMEWORK OF FINANCIAL STATEMENTS Requirements Identify, as clearly and as fully as the information permits, what transaction has taken place in each case by matching the transaction to the description below. 33 THE FRAMEWORK OF FINANCIAL STATEMENTS 34 REVISION QUESTIONS C2 Question 4 In addition to the information in Question 3, you are given the following information regarding assets and liabilities at the start of the period: $ 37,000 7,000 12,000 7,300 Non-current assets Receivables Bank and cash Payables Requirement Insert the missing figures below to prepare a statement of financial position at the start of the period.