tailieunhanh - Preparing Financial Statements phần 5

Bỏ qua chương này chỉ cần nhớ tất cả những gì bạn cần là một sự hiểu biết rộng của các thuật ngữ, vì vậy bạn có thể áp dụng cảm giác thông thường không phải kiến thức kỹ thuật chi tiết | Study Period 16 continued Were you awake If you ve been concentrating you should be able to answer some key questions. What is the role of an accounting package Name three advantages and three disadvantages of using computer packages What is a database What is a spreadsheet Common Pitfall Ignoring this chapter - just remember all you need is a broad understanding of the terminology so you can apply common sense not detailed technical knowledge Any problems Email accaqueries @ fax 020 8740 2293 or phone us 020 8740 2242 2245 Learning Resource Centre What do you want to do How to do it Reference Learn interactively BPP i-Learn BPP Virtual Campus Module 10 Improve your study skills BPP s Learning to Leam Accountancy book Included within your Home Study course If you want any of these products visit acca 33 Study Period 17 Accounting conventions and standards Priority High Examined 6 05 Date due Exam Guidance This is a key area for discussion questions and has been examined in the pilot paper and both full exams. Be prepared to discuss the ideas behind the standards. Reading three chapters together makes this a longer session than usual but enables you to tie in the standards to the underlying concepts and conventions. Exam focus point IAS 8 IAS 10 and IAS 37 were tested in an 8 mark question in the June 2005 exam. Guidance through the Study Text These topics are covered in Chapters 10 Accounting conventions 15 Intangible non-current assets and 16 Events after the balance sheet date and contingencies. Section Approach Essential points Chapter 10 Read through carefully. IAS 1 other important concepts and conventions Chapter 15 Read through carefully. Definition of goodwill criteria for capitalisation of development costs under IAS 38 Chapter 16 Pay particular attention to this chapter. Definition of events after the balance sheet date IAS 10 Learn the decision table for IAS 37 Try Questions 13 21 22 and 36 in the Exam Question Bank of your Study Text