CIMA study text. Intermediate paper 6, Financial accounting / CIMA.
Contributor(s): Chartered Institute of Management Accountants
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Material type:
BookSeries: CIMA study text.Publisher: London : BPP, 2000Description: xvi, 390 p. ; 29 cm. + pbk.ISBN: 0751731366.Subject(s): Accounting -- Examinations -- Study guidesDDC classification: 657.48 Enhanced descriptions from Syndetics:
Established in 1919, the CIMA offers an internationally-respected management qualification. This study text is designed for paper 6 of stage 2 of the 2001/01 CIMA professional examinations in management accountancy. Taking into account time pressures, the guide covers the exam syllabus and, where possible, highlights key examinable topics. It is designed to be self-contained, covering the whole syllabus, and is revised in response to syllabus and legislative changes.
For exams in 2001.
Includes index.
Part A: Regulation -- The regulatory framework -- Part B: Accounting statements -- Companies Act requirements and the format of accounts -- Reporting financial performance -- Cash flow statements -- Part C: Accounting standards -- Fixed assets: tangible assets -- Fixed assets: intangible assets and investments -- Stocks and work in progress -- Taxation in company accounts -- Credit sales, leases and hire purchase -- Miscellaneous standards -- Share capital transactions -- Part D: Performance -- Interpretation of accounts -- Part E: External audit -- External audit.