Revision Example 2: Joss: ANSWER
Working 1: Depreciation and Disposal
Motor Vehicles: Depreciation and disposal: 25% Reducing Balance method
Motor Vehicles: Disposal
Jan-13 Cost
Depn 25% x 32,000
Mar-13 NBV
Depn 25% x 24,000
Mar-14 NBV
Jan-15 Proceeds
Los
Revision Example 2: Joss
The following list of balances was extracted from the books of Joss plc at the close of
business on 31 March 2015
Sales
Purchases
Rent
Insurance (paid 1st Jan for the year to 31st Dec 2015)
Interest
Wages and salaries
Bad debts wr
Video Example 1: Preparation of Financial Statements
The following list of balances was extracted from the books of Didier (a sole trader)
at the close of business on 28 February 2015.
Sales
157,165
Purchases
92,800
Cash at bank
4,100
Cash in hand
324
Equ
UK Annual Report (including the Transparency Report) 2014/KPMG LLP
2014 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member
firmsaffiliated with KPMG International Cooperative (KPMG International), a S
True/False Quiz
1. The gearing ratio is a measure of market
confidence in the future of a business
2. Depreciation is a cash flow from operating
activities
3. Current assets are assets that are expected to be
held in the business for longer than one
accou
BMAN 10621 (B)
Fundamentals of Financial Reporting
1. Book vs. Market Value of a company
(= of equity)
2. Placing a value on a business
3. Revision of Accounting Conventions:
Prudence
Going Concern
1
1
Structure
Market vs. Book values
How to compute t
BMAN 10621 (B)
Fundamentals of Financial Reporting
Lecture 19
Contemporary Issues in Accounting and
Social and Environmental Reporting
Dr Wei Jiang
Lecture Outline
Emerging role of accounting
Complex nature + environment of accounting
Social and Enviro
Q8.7, Atrill Text [adapted]
Bradbury Ltd is a family-owned clothes manufacturer. For a number of years the chairman and
managing director was David Bradbury. During his period of office, sales revenue had grown steadily
at a rate of 2 to 3 per cent each y
ECON10132 & ECON20292
Lecture 1: Introduction and Data Analysis
Jennifer Golan
Department of Economics
University of Manchester
1/92
This Lecture
This course [Part I: Course details and assessment]
Why study Statistics? [Part II: Why study Statistics and
ECON10132 & ECON20292: Further Statistics
Lecture 2: Probability
This and the past lecture
We want a random sample
This means we want to select an element from the population
at random
We want to identify the chance for this element to be selected
with a
ECON10132 & ECON20292: Further Statistics
Lecture 3: Random variables
1/57
The last lectures
An experiment has a sample space containing elementary
events
rolling a die S = cfw_1, 2, 3, 4, 5, 6
An elementary event occurs, with some probability
Given a pop
ECON10132/ECON20292: Further Statistics
Lecture 8: Hypothesis Tests and Confidence Intervals
1/46
Statistical Inference
Population parameters e.g. , 2 , are unknown . but can
be estimated
estimators and estimates for , and 2
common for researchers (i.e. u
ECON10132/ECON20292: Further Statistics
Lecture 4: Continuous Random Variables
1/48
Continuous random variables
Looked at discrete random variables
coin tossing, dice, roulette
What about continuous variables?
take on real values
Simple, real world exampl
ECON10132/ECON20292: Further Statistics
Lecture 6: Joint Distributions
1/45
Relating two variables
Often researchers are interested in how variables relate to
each other
e.g. education or salary of partners
Describe the joint distribution of these
How are
ECON10132/ECON20292: Further Statistics
Lecture 5: Means, Variances and Distributions
1/53
Population summaries
Lecture 1 discussed summary statistics for samples
and argued that in principle can carry idea over to populations
Parameters and Statistics
sa
ECON10132/ECON20292: Further Statistics
Lecture 7: Parameters, Estimators and Sampling Distributions
1/40
The Objective of Statistics.
is to learn about population characteristics
that are unknown
We use statistics to make reasonable judgments about them
ECON10132
THE UNIVERSITY OF MANCHESTER
STATISTICS FOR ECONOMISTS
Semester 2 (2013)
1.5 HOURS
Date: Thursday 23rd May 2013
Time: 2pm - 3:30pm
Please enter your answers on the Economics
MULTIPLE CHOICE ANSWER SHEET provided.
Statistical tables are provided