CIMA Learning System Fundamentals of Financial Accounting: by Henry Lunt

By Henry Lunt

CIMA's legitimate studying approach has been written by way of former CIMA examiners at the side of the CIMA school. they supply a transparent logical direction throughout the new syllabus to in particular organize scholars to go, first time. CIMA legitimate studying structures contain: * step by step assurance at once associated with the CIMA syllabus studying results * bankruptcy and subject summaries * huge query perform * whole Revision part * CBA variety mock examination * color structure for simple navigation the hoop binder layout permits you to upload on your notes as you're employed throughout the approach, and if attending sessions, to only take the bankruptcy you would like. CIMA professional studying platforms are the one fabrics written and recommended via the CIMA college * Re-engineered to satisfy the calls for of the hot CIMA certificates in company Accounting 2006 syllabus * entire built-in package deal incorporating syllabus assistance, complete textual content, suggested articles, revision publications and wide query perform * CIMA legit studying structures are the one fabrics written and counseled via the CIMA college.

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Extra resources for CIMA Learning System Fundamentals of Financial Accounting: New syllabus (Cima Learning Systems Certificate Level)

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Other intangible assets might include patents and trademarks. You will learn more about intangible assets in Chapter 10. Receivables: A person owing money to an entity. These are assets to the business because they are eventually converted into cash, which is a resource that can be used by the business. Liability: An entity’s obligations to transfer economic benefits as a result of past transactions or events. Thus a liability can be described as an amount owed by a business or organisation to an individual or other business organisation.

M. STUDY MATERIAL C2 (b) Charities. These exist to provide services to particular groups, for example people with special needs and to protect the environment. Although they are regarded as non-profit-making, they too often carry out trading activities, such as running shops. (c) Local and central government. Government departments are financed by members of society (including limited companies). Their finances are used to provide the infrastructure in which we live, and to redistribute wealth to other members of society.

G. goodwill, which represents the value of a business as a whole compared with the sum of the values of its individual assets and liabilities. ). Other intangible assets might include patents and trademarks. You will learn more about intangible assets in Chapter 10. Receivables: A person owing money to an entity. These are assets to the business because they are eventually converted into cash, which is a resource that can be used by the business. Liability: An entity’s obligations to transfer economic benefits as a result of past transactions or events.

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