Acca financial Accounting (FA) Study Text ac ca (FA)

 

219 

Capital structure and 

finance costs 

Chapter learning objectives 

Upon completion of this chapter you will be able to: 

•

 

understand the capital structure of a limited liability company 

•

 

record movements in share capital and share premium 

accounts 

•

 

define, discuss and record bonus issues and rights issues 

•

 

record dividends and finance costs in the ledger accounts 

•

 

identify and record other reserves 

•

 

record income tax in the accounting ledgers. 

 

 

Chapter 

13 

 

PER

 

One of the PER performance objectives (PO6) is 

to record and process transactions and events. 

Working through this chapter should help you 

understand how to demonstrate that objective. 

 

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