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


  Provisions and contingencies



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Provisions and contingencies 

 

(a)  Understand the definition of ‘provision’, ‘contingent 

liability’ and ‘contingent asset’.

[k]


 

12 


(b)  Distinguish between and classify items as provisions, 

contingent liabilities or contingent assets.

[k]

 

12 



(c)  Identify and illustrate the different methods of 

accounting for provisions, contingent liabilities and 

contingent assets.

[k]


 

12 


(d)  Calculate provisions and changes in provisions.

[s]


 12 

(e)  Account for the movement in provisions.

[s]

 12 


(f) 

Report provisions in the final accounts.

[s]

 12 


 

 



 

 

KAPLAN PUBLISHING



 

P.17 

10  Capital structure and finance costs 

 

(a)  Understand the capital structure of a limited liability 



company including: 

[k]


 

13 


(i) ordinary 

shares 


 

(ii)  preference shares (redeemable and irredeemable) 

 

(iii) loan 



notes. 

 

(b)  Record movements in the share capital and share 



premium accounts.

[s]


 

13 


(c)  Identify and record the other reserves which may 

appear in the company statement of financial position.

[s]

 

13 



(d)  Define a bonus (capitalisation) issue and its advantages 

and disadvantages.

[k]

 

13 



(e)  Define a rights issue and its advantages and 

disadvantages.

[k]

 

13 



(f) 

Record and show the effects of a bonus (capitalisation) 

issue in the statement of financial position.

[s]


 

13 


(g)  Record and show the effects of a rights issue in the 

statement of financial position.

[s]

 

13 



(h)  Record dividends in ledger accounts and the financial 

statements.

[s]

 

13 



(i) 

Calculate and record finance costs in ledger accounts 

and the financial statements.

[s]


 

13 


(j) 

Identify the components of the statement of changes in 

equity.

[k]


 

 


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