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Accounting B Final Semester Notes

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Topics 1-12. Complete study notes for Accounting B. Breakdown for each question,

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12 Pages Complete Study Notes > 2 Years old
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Accounting B Final Semester Notes
Topics this document covers:
Economy Business economics Business Management accounting Costs Corporate finance Variance Cost accounting Financial ratio Capital structure Total cost Overhead
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Economy Business economics Business Management accounting Costs Corporate finance Variance Cost accounting Financial ratio Capital structure Total cost Overhead
Sample Text:
Cash (cash trust) 500 Contributed capital (ordinary capital) 500 • Instalments: o Ensure only serious applicants submit requests for shares, receive capital overtime • Assume that a company issues 100 shares for $5 per share, $2 payable on application (5 Apr), $1 payable on allotment (by 15 Apr), and $2 on a future call (20 June). The following would be recorded when the application money is received on 5 April: General journal Date Description Debit Credit 5 Apr. Cash trust 200 Application 200 • Once the shares are allotted (10 April) the cash becomes the company’s and the cash can now come out of the trust General journal Date Descript...
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