Titlebook: Mastering Financial Accounting; Andy Simmonds Book 1986 Andy Simmonds 1986 accounting.Counting.financial accounting

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progestin

Accounting StandardsIn Chapter 1 we identified various reasons why accounts are prepared for a company. Those reasons fall into two major groups. These are:

MIRE

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Preparation of Published AccountsIn Chapter 9 we summarised two purposes of financial statements. One purpose was to prepare accounts that will be distributed to shareholders, and a copy placed on public file at Companies House.

遺棄

經(jīng)典

Branch AccountsA sole trader, partnership or company may decide to increase their trade by increasing geographical sales outlets, but without creating a completely new business. One method is a branch. A manager would be appointed to each branch.

伸展

Joint VenturesA joint venture is a temporary trading relationship between two parties. The parties may be individuals, sole traders, partnerships or companies or any combination of these.

鉗子

Conversion of a Business to a Limited CompanyThe accounting entries to close the books of a partnership were fully described in Chapter 7.5.