Page 343 - Accountancy_F5

hire purchaser 320 ledger accounts 23, 135, 169, 172, 174,
176, 177, 180, 184, 188, 189, 191, 196,
Hire vendor 232, 245, 320 197, 213, 223, 224, 226, 228, 255, 258,

263, 264, 271, 272, 273, 276, 280, 281,
I 289, 298, 317
FOR ONLINE READING ONLY
lessee 159, 162, 163, 164, 165, 166, 167,
income 13, 17, 18, 80, 82, 83, 84, 85, 86,
87, 90, 99, 101, 102, 103, 104, 105, 109, 170, 171, 174, 175, 177, 181, 182, 183,
110, 115, 116, 117, 118, 121, 122, 124, 184, 185, 191, 192
136, 137, 139, 140, 147, 152, 160, 166, lessor 159, 162, 164, 165, 167, 168, 170,
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167, 169, 170, 171, 172, 173, 178, 182, 174, 175, 176, 178, 181, 182, 183, 191
183, 186, 187, 198, 199, 200, 213, 216,
227, 251, 265, 275, 290, 291, 292, 293, liabilities 2, 7, 17, 19, 147, 153, 248,
296, 299, 301, 302, 318, 319, 320, 322, 264, 266, 285, 291, 293, 296, 302, 316,
324 318, 319, 321

International Accounting Standards vii, Liquidity ratios 321
6, 320
M
International Financial Reporting Stan-
dards vii, 2, 6, 105
Management accounting 321

investment 12, 13, 97, 99, 100, 101, 102,
103, 104, 105, 106, 107, 109, 114, 116, margin 130, 131, 133, 135, 144, 321
118, 121, 122, 124, 125, 275, 317, 319, Market prospects ratios 321
320
Materiality 16
Investment 117
Money measurement 19
Investment account 104, 116

O
L

Operating activities 7, 321
lease 165, 166, 168, 169, 171, 173, 177,
181, 182, 183, 187, 188, 191, 192, 321, ordinary shares 102, 104, 109
323
overtime 75, 78, 79, 82, 83, 89, 92

Student’s Book Form Five
330

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ACCOUNTANCY_DUMMY_23 JUNE.indd 330
ACCOUNTANCY_DUMMY_23 JUNE.indd 330 23/06/2024 17:36