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Grade 13


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Structural changes in partnership

In this chapter you will learn the accounting entries for admission/ retirement of partner and accounts to be adjusted in case there is change in profit sharing ratio.

Dissolution of partnership

In this chapter you will learn the accounting entries to close down a partnership business.

Investment Ratios / Solvency Ratios

In this unit you will learn how to calculate and interpret various investment and solvency ratios for decision making.

Manufacturing Accounts

In this chapter you will learn how to prepare the financial statements of a manufacturing business taking into account year end adjustments and providing for unrealised profit.

Non Profit making organisations

In this chapter you will learn how to prepare the financial statements of non profit making organisations.

IAS 7 - Statement of cash flows

In this chapter you will learn how to prepare a statement of cash flows according to IAS 7.

Business Purchase and Merger

In this chapter you will learn the accounting entries needed when a business is acquiring another entity and when there is a merger.

Auditing and Stewardship

In this chapter you will understand the duties of auditors and directors.

IAS 8 Accounting Policies, Changes in accounting estimates, errors

In this chapter you will learn the main differences between the accounting policy and the accounting estimate and its accounting treatment.

IAS 10 Events after the reporting period

In this chapter you will learn the difference between adjusting events and non-adjusting events.

IAS 36 Impairment of assets

In this chapter you will learn the steps to follow for an impairment review.

IAS 37 Provision, Contingent Liability and Contingent Assets

In this chapter you will learn the appropriate recognition criteria for provision, contingent liabilities & assets

Ethical Framework in Accounting

In this chapter you will understand the need for having ethics in accounting.

Computerised accounting system

In this chapter you will learn the advantages and disadvantages of computerised accounting system and how it is implemented.

Activity Based Costing (ABC)

In this chapter you will learn how to use ABC technique to allocate cost to product

Budgeting

In this chapter you will learn how to prepare functional budgets.

Standard Costing

In this unit you will learn how to calculate sales, material, labour and fixed overheard variances.

Investment Appraisal

In this chapter you will learn the various techniques used by managers to select long term projects.

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