Edexcel A-Level Accounting A2 2.1.4 Capital and Revenue Reserves Topic Practice

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Pearson Edexcel IAL Accounting

Unit 2: Corporate and Management Accounting

Topic 2.1 - Limited companies

2.1.1 - IAS 1 financial statements

2.1.2 - Auditor and directors reports

2.1.3 - Continuing and discontinued activities

2.1.4 - Capital and revenue reserves

2.1.5 - Creation and use of reserves

2.1.6 - Share capital

2.1.7 - Rights issues and bonus issues

2.1.8 - Ledger and journal entries for share issues

2.1.9 - Shares and debentures

2.1.10 - Capital gearing

2.1.11 - Provisions

2.1.12 - Purchase or merger of limited companies

2.1.13 - Company purchase price

2.1.14 - Post-purchase or post-merger statement of financial position

2.1.15 - Goodwill

Topic 2.2 - Investment ratios

Topic 2.3 - Statement of cash flows

Topic 2.4 - Budgeting

Topic 2.5 - Standard costing

Topic 2.6 - Project appraisal

Topic 2.7 - Break-even analysis

Topic 2.8 - Marginal costing and absorption costing

Topic 2.9 - Information and communication technology (ICT) in accounting

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