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Home > Business and Economics > Finance and accounting > Accounting > Accounting: study and revision guides > ACCA Study and Revision Pack: Level 2. 8(ACCA Study & Revision Pack)
ACCA Study and Revision Pack: Level 2. 8(ACCA Study & Revision Pack)

ACCA Study and Revision Pack: Level 2. 8(ACCA Study & Revision Pack)


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About the Book

The ACCA level 2.8 examination calls for an up-to-date understanding of the issues of accounting theory and practice - rote learning will not earn high marks. Therefore, this text aims to provide students with a clear explanation of the theory while demonstrating its application to current problems in practical financial accounting. The Pitman ACCA Study & Revision Packs are intended to provide targeted coverage of the specific syllabus, taking into account the 1988 revisions. Each contains full explanations, worked examples, and numerous questions from past papers to help consolidate knowledge gained and to provide revision practice. They are designed to aid independent study and to be suitable for open-learning programmes.

Table of Contents:
Part 1 The theoretical framework of accounting: the measurement of income and capital; historic cost accounting; current purchasing power accounting; replacement cost accounting; realisable value accounting; current cost accounting; a conceptual framework for financial accounting and reporting; the corporate report; the recognition of revenue. Part 2 The application of accounting theories: standards and the standard setting process; SSAP 1 accounting for associated companies; disclosure of accounting policies; SSAP 3 earnings per share; SSAP 4 the accounting treatment of government grants; SSAP 5 accounting for value added tax; SSAP 6 extraordinary items and prior year adjustments; SSAP 8 treatment of taxation under the imputation system in company accounts; SSAP 9 stocks and work in progress; SSAP 10 statements of source and application of funds; SSAP 12 accounting for depreciation; SSAP 13 accounting for research and development; SSAP 14 group accounts; SSAP 15 accounting for deferred tax; SSAP 17 accounting for post balance sheet events; SSAP 18 accounting for contingencies; SSAP 19 accounting for investment properties; SSAP 20 foreign currency translation; SSAP 21 accounting for leases and hire purchase contracts; SSAP 22 accounting for goodwill; SSAP 23 accounting or acquisitions and mergers; development and application of accounting theory. Part 3 The institutional framework; the accounting requirements of the Companies Act 1985; distributable profits; purchase by a company of its own shares; stock exchange rules.


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Product Details
  • ISBN-13: 9780273029427
  • Publisher: Financial Times Prentice Hall
  • Publisher Imprint: Financial Times Prentice Hall
  • Height: 290 mm
  • Sub Title: Level 2. 8
  • Width: 220 mm
  • ISBN-10: 0273029428
  • Publisher Date: 30 Aug 1988
  • Binding: Paperback
  • Series Title: ACCA Study & Revision Pack
  • Weight: 648 gr


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