By Henry Lunt, Margaret Weaver Fellow of Association of Chartered and Certified Accountants
The 2006 variation of CIMA's legit examine platforms are released by way of Elsevier on behalf of CIMA. Key sections of the 2006 research platforms are back written by means of examiners so every one textual content absolutely displays what will be confirmed within the examination. up to date to include legislative and syllabus alterations, the 2006 research platforms offer entire examine fabric for the may well and November 2006 checks. the hot version continues the preferred loose-leaf layout and includes: * perform questions all through * whole revision part * subject summaries * suggested analyzing articles from a number journals * CBA variety mock examination * The reliable learn platforms are the one examine fabrics counseled by means of CIMA * Key sections written through examiners for the main exact, up to date assistance in the direction of examination luck * entire built-in package deal incorporating syllabus advice, complete textual content, suggested articles, revision publications and wide query perform
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Additional info for CIMA Study Systems 2006: Financial Accounting Fundamentals (CIMA Study System Series-Certificate Level)
A) R.................. ( B) R.................. ( C) C.................. ( D) C.................. ( E) U.................. ( F) T.................. 1 Answer: (B) Maintaining ledger accounts, producing a trial balance and recording transactions are all part of the bookkeeping system. 2 Answer: (C) Recording transactions is part of the bookkeeping function. This should be capable of providing management with internal information, but this is part of the management accounting function. The calculation of proﬁt (or surpluses and gains) also results from the bookkeeping system and contributes towards the presentation of the ﬁnancial results.
Paying money in increases the balance, so we want to debit bank. These transactions can now be entered into the ledger accounts, as follows: Land 1 Jan. Balance b/d £ 200,000 Buildings 1 Jan. 1 Balance b/d £ 60,000 FINANCIAL ACCOUNTING FUNDAMENTALS 1 Jan. Balance b/d £ 10,000 Debtors 1 Jan. Balance b/d £ 15,000 Jan. Bank £ 8,000 Ofﬁce equipment £ 2,000 Cash in hand 1 Jan. Balance b/d £ 5,000 Bank balance 1 Jan. Jan. Balance b/d Debtors £ 32,000 8,000 Jan. Creditors Jan. Ofﬁce equipment £ 3,000 1 Jan.
Solution Double-entry bookkeeping is a system of keeping records of transactions in ledger accounts such that every transaction requires debit and credit entries of equal value. For example, there might be a debit entry of £100 equalled by two credit entries of £90 and £10, respectively. The result of this method is that the total of debit balances on ledger accounts equals the total of credit balances. In the previous chapter, you learned the following terms: assets; liabilities (and capital); revenues; expenses.
CIMA Study Systems 2006: Financial Accounting Fundamentals (CIMA Study System Series-Certificate Level) by Henry Lunt, Margaret Weaver Fellow of Association of Chartered and Certified Accountants