Description - Financial Reporting & Cash Flows: Senior Accounting Series - Text/Workbook - Year 13, NCEA Level 3: 2010 by Lilian Viitakangas
The Senior Accounting Series is a range of student workbooks with extensive course notes that has been designed for senior secondary courses and introductory courses at tertiary level. Although it is primarily based on the prescriptions for the National Certificate of Educational Achievement, Level 3, the series is suitable for use in other courses where students have already mastered the essential elements of the accounting cycle. Financial Reporting and Cash Flows provides a comprehensive coverage of the preparation of the year-end financial statements for partnerships and companies as required by Achievement Standard 3.4. Based on the New Zealand International Financial Reporting Standards issued by the New Zealand Institute of Chartered Accountants, this workbook provides detailed summary notes and explanations at a level suitable for students who are developing a deeper understanding of the regulatory framework of accounting and the preparation of financial statements. In addition to the study notes, the workbook provides a variety of tasks, giving students the opportunity to relate the conceptual framework to real world accounting scenarios.
The tasks are interspersed with the course notes, resulting in logical flow and content development. Space for completing the tasks is included so that, upon completion of the tasks, the student has a compact summary of notes and applications in a single volume. This new edition has been completely revised to incorporate the changes to NZ IAS 1 and NZ IAS 7 to 31 December 2009. The formats used for company financial statements accord with those in IAS 1 IG and IAS 7 as published by the IASB. These may or may not be consistent with various Appendices published by NZQA from time to time but have been adopted here as examples of best practice.
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Processing for Partnerships and Companies Textbook/Workbook NCEA Level 3 : NCEA 3 Year 13
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