Acca f3 Financial Accounting (int) Study Text
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- Trade discount , 233
- Unlimited liability , 341
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440 Index
' T axation, 366 The disposal of non-current assets, 167 Theft of cash from the till, 305 Time differences, 254 Timeliness, 39 Trade accounts receivable, 78 Trade accounts receivable, 78 Trade discount, 233, 234 Tradings, income and expense account, 104 Transposition error, 247, 271
Types of error, 266 'T' accounts, 74
nderlying assumptions, 37 Understandability, 38
Unpresented cheques, 258 Use and application of IASs and IFRSs, 16
Users and their information needs, 37 Users of accounting information, 7
aluing inventories, 134 Variable production overheads, 143 VAT, 119, 121 W ages and salaries control, 232 Weighted average cost, 144 Withdrawals account, 328 Working capital, 369 Worldwide effect of IFRSs and the IASB, 20 Wrong account, 103
Notes 441
442 Notes
Notes 443
444 Notes
Notes 445
446 Notes
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