Download Accounting for Business Organisations: A Practical Approach by G J Taylor (auth.) PDF

By G J Taylor (auth.)

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4(a) Profit and Loss Account for the year ended 31 December, 19-2 £ £ Gross Profit 89600 Add: Profit on sales of investments 2600 Reduction in provision for bad debts 400 92600 Sundry Expenses 17000 Rates 1600 Bad Debts 3000 Depreciation Debenture interest Audit fees Directors' Salaries 13350 1800 650 35500 72900 Net Profit 19700 Add: Balance blf 6000 Net profit Available for Appropriation 25700 Less: Appropriations:Preference Dividends Ordinary Dividends Transfer to General Reserve 1800 14000 1000 16800 Balance clf 8900 52.

6. Lease on land and buildings Straight-line Function of time - known length. 1. Inland Revenue (for tax purposes) 32. Supermarket Cost (base) FIFO (cost method) Category(final figure) Varied, fast-moving consumer goods (fmcgs). Department store Cost/replacement cost Adjusted selling price Category Diverse - From durable(white) goods to fmcgs. Problems of valuation. Fashion boutique Net realisable value FIFO Article/category Problem of fashion - who wants last season's clothes? Article method if 'one-offs'.

If the concept of conservatism is followed for stock valuation, the average method (which produces smaller profits) would be used initially, because it values stock at a lower level. This happens because prices are rlslng. If the opposite were true the FIFO method would produce more conservative results. The effects of inflation are of course reported separately in current cost accounts. The FIFO method is realistic in that it represents the physical flow of goods. Osgerby can identify each separate batch of fragrances and the prices paid.

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