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Accounting

The document outlines the content for June accounting exams, divided into three modules: Partnerships, Asset Disposal, and Perpetual Inventory System. Each module covers various topics including current accounts, interest capitalized, asset disposal methods, and inventory management. Key concepts include ledger accounts, financial statements, and relevant formulas.

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diyaradia06
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3 views1 page

Accounting

The document outlines the content for June accounting exams, divided into three modules: Partnerships, Asset Disposal, and Perpetual Inventory System. Each module covers various topics including current accounts, interest capitalized, asset disposal methods, and inventory management. Key concepts include ledger accounts, financial statements, and relevant formulas.

Uploaded by

diyaradia06
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Accounting – June exams

Module 1 – Partnerships

• Current accounts (ledger and notes, ratios)


• Interest capitalised (ledger account)
• Interest not capitalised
• Statement of income (adjustments)
• Notes
• Statement of Financial Position
• Ratios and comments

Module 2 – Asset Disposal

• General theory
• Ledger accounts
• Vehicles sold at beginning of the year (cost price, diminishing balance method)
• Vehicles sold at end of year (cost price, diminishing balance method)
• Vehicles sold during the year (cost price, diminishing balance method)
• Asset register
• Property, plant and equipment note

Module 3 – Perpetual Inventory System

• General theory
• Ledger accounts
• Formulas

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