Accounting

A Guide to Accounting Zakah by Husayn Husayn Shihata, Abd Al-Sattar Abu Ghuddah PDF

By Husayn Husayn Shihata, Abd Al-Sattar Abu Ghuddah

ISBN-10: 9775813387

ISBN-13: 9789775813381

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L, Refer to the text: Memorandum of Association; issued share capital would differ, owing to directors not needing to issue all of the authorised share capital. 1 Profit and loss account format This topic was introduced to you at GCSE and now you must become familiar with the permitted statutory formats as laid down in the 1985 Companies Act, the most common of which are shown below. 1. Turnover 2. Cost of sales 3. Gross profit (or loss) 4. Distribution costs 5. Administrative expenses £ £ X (X) X X X (X) X X 6.

A) Calculate the amounts to be included in the published profit and loss account and/or published balance sheet for each of the six items listed in the above analysis. Give [17 marks] reasons for the particular treatment adopted. c. has asked for advice as to whether any reference to the matters contained in notes 3 and 4 above should be made in the financial statements for the year to 31 May 1986. Advise the managing [8 marks] director. 1 (a) (i) Balance sheet extracts Tangible fixed assets Equipment at cost (including installation) less grant £ 38,960 4,000 Depreciation charged to profit and loss 34,960 6,992* Net book value 27,968 * Alternatively Depreciation-} x £38,960 = and Grant credited to profit and loss Intangible fixed assets Development costs (Tudor project) (ii) Profit and loss extracts Salaries paid to research staff Salaries paid to staff re York project Depreciation as above 7,792 800 43,750 31,200 28,120 6,992 (b) Claim for damages should be referred to by way of note as contingent liability.

C. has asked for advice as to whether any reference to the matters contained in notes 3 and 4 above should be made in the financial statements for the year to 31 May 1986. Advise the managing [8 marks] director. 1 (a) (i) Balance sheet extracts Tangible fixed assets Equipment at cost (including installation) less grant £ 38,960 4,000 Depreciation charged to profit and loss 34,960 6,992* Net book value 27,968 * Alternatively Depreciation-} x £38,960 = and Grant credited to profit and loss Intangible fixed assets Development costs (Tudor project) (ii) Profit and loss extracts Salaries paid to research staff Salaries paid to staff re York project Depreciation as above 7,792 800 43,750 31,200 28,120 6,992 (b) Claim for damages should be referred to by way of note as contingent liability.

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A Guide to Accounting Zakah by Husayn Husayn Shihata, Abd Al-Sattar Abu Ghuddah


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