Download Accounting for Business Organisations: A Practical Approach by G J Taylor (auth.) PDF

By G J Taylor (auth.)

ISBN-10: 1349077879

ISBN-13: 9781349077878

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Fashion boutique Net realisable value FIFO Article/category Problem of fashion - who wants last season's clothes? Article method if 'one-offs'. Wholesaler Cost/replacement cost FIFO Category Much work-in-progress on long term projects. (See SSAP9). Delicatessen Perishable stock which should be cleared as quickly as possible. Net realisable value FIFO Article Further details required on nature of selling. 6 a) Osgerby, as a professional accountant, should use the method which gives a 'true and fair' view of the profits reported, liabilities and assets of Giraffe (UK) Ltd.

Grossly unfair. This may, of course, be 35. 2 Profit and Loss Account for the year ended 31st December, 19-1. £ £ Sales Stock, 1st Jan, 191-1 Add: Purchases Less: Returns Out Less: Stock, 31st Dec 19-1. Cost of goods sold Gross Profit Provisions for Depreciation :Equipment Motor Van Carriage Out Discounts Allowed Salaries Bad Debts Provision for Doubtfu I Debts Rent & Rates Wages Light & Heat Genera I Expenses Postage & Stotionery Net Profit 1250 7686 -8936 -248 8688 Less: Returns 172 20878 1540 7148 13730 20878 20878 Gross Profit Discounts Received 13730 68 560 600 243 242 1260 100 140 600 3827 400 472 300 5054 13798 -13798 - -Salaries:Smart 21050 Net Profit 5054 1000 Interest on Capital :Smart 150 Bright 150 Share of Profits :Smart 1251 Bright -2503 5054 5054 t:S t:Sright and S Smart Balance Sheet as at 31st Dec, 1981 36.

This results in the apparent improvement in expected profit over the years. This may be misleading unless the asset: · incurs increasing repairs and maintenance costs as it gets older · earns higher profits early on when it is new · loses its saleable value more quickly in early life In sum, where assets render a similar service each year of which no accurate estimate can be made, the straight-line method is preferable. If profits or costs (or both) can be shown to vary then a reducing-balance should be chosen.

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