Level 3 AAT AAT Level 3 (Sole Traders and Partnerships ) Flashcards on Financial Statements Flashcards, created by claire.harrison on 24/02/2015.
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Created by claire.harrison
almost 10 years ago
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Close
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Created by claire.harrison
almost 10 years ago
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Relevance
Reliability
Comparability
Ease of Understanding
Materiality
Statement of Profit or Loss
(SPL)
Statement of Financial Position
(SPF)
SPL - Example
SFP - Example
SFP
Non-Current Assets
SFP
Current Assets
SFP
Current Liabilities
SFP
Non-Current Liabilities
SFP
Financed By
SFP
Net Assets
SPL
Gross Profit
SPL
Additional Income
SPL
Expenses
SPL
Overview
Accruals
Allowance For Doubt Debts
Accumulated Depreciation
Pre-Payments
Allowance for Doubtful Debts
Adjustments
Opening Inventory
SLCA
Sales Ledger Control Account
