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Accounting 200 Summaries

Summaries of all work covered in accounting 200 at UJ

22 items

Conceptual Framework Summary 2nd Year

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A 2nd year level summary of the conceptual framework to get you started tackling the document.

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Summary Revenue IFRS 15

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Summary of discussion and recognition of Revenue under IFRS 15

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Summary Provisions and Contingent Liabilities IAS 37

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Summary of IAS37 Provisions and Contingent Liabilities

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Summary Presentation of Financial Statements IAS 1

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Summary of theoretical concepts of presentation and underlying principles

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Summary PPE IAS16

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PPE summary including depreciation and revaluation calculations

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Summary Non-Current Assets Held for Sale IFRS 5

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Summary of IFRS 5 and related transactions

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Summary Lease IFRS 16

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Summary of new lease standard which does away with operating leases

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Summary Investment Property IAS40

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A summary for accounting for investment property

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Summary Inventories IAS 2

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A short summary of second-year level accounting for inventory. The focus is placed on costing.

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Summary Intangible Assets IAS 38

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Summary of intangible assets with focus on internally generated intangibles.

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Summary Impairment IAS 36

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Brief summary of impairment on assets and financial instruments

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Summary Group Statements Volume 1 Chapter 6

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An introduction to Group Statements and group companies

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Summary Group Statements Volume 1 Chapter 5

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An introduction to Group Statements and group companies

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Summary Group Statements Volume 1 Chapter 4

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Accounting for basic groups including NCI and Fair value

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Summary Group Statements Volume 1 Chapter 3

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Accounting for Groups at an entry level

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Summary Group Statements Volume 1 Chapter 2

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Basic theory for recognising a group transaction

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Summary Group Statements Volume 1 Chapter 1

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Basic introduction to group companies and accounting in line with amongst others IFRS 3 and 10

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Summary Foreign Exchange IAS 21

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Accounting for foreign exchange assets and liabilities as well as gains or losses arising thereof.

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Summary Financial Instruments IFRS 9

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A summary of accounting for financial instruments under the various business models using IFRS 9.

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Summary Owners Equity

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Accounting for transactions involving the owners of the entity affecting the SCE and EPS.

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Summary Earnings per Share IAS 33

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Calculation of EPS after changes such as cap issues and rights issues

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Summary Accounting Policies IAS 8

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Summary of accounting for changes in estimates, errors and changes in policies.

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