Page 344 - Accountancy_F5
P. 344

P                                          royalty  74, 159, 160, 161, 162, 163, 164,
                                                      165, 166, 167, 168, 169, 170, 172, 173,
           par value  321                             174, 175, 176, 177, 180, 182, 183, 184,
                                                      185, 188, 191, 192, 323
           patent  159, 160, 323
          FOR ONLINE READING ONLY
           PAYE  80, 81, 83, 84, 85, 86, 87, 88, 89,   S
           90, 92, 93, 95
                                                      Salary advance  85, 87, 89, 90
           Payroll  xii, 73, 74, 89, 90, 92, 321
                                                      Sales ledger  322
 LANGUAGE EDITING
           premium  106
                                                      Share capital  323
           Property Plant and Equipment  viii
                                                      shares  7, 12, 24, 100, 101, 102, 103, 104,
           Provisions  322                            105, 106, 107, 109, 110, 122, 124, 303,
                                                      321, 323
           Purchases ledger  302, 322
                                                      short workings  161, 162, 163, 164, 165,
                                                      166, 167, 168, 169, 170, 171, 174, 176,
           R           LANGUAGE EDITING
                                                      177, 178, 180, 182, 183, 184, 185, 188,

           Realisation  18                            191, 192

           reporting entity  11, 322                  sinking fund  212


           Repossession  233, 256                     Social responsibility accounting  323

           reserve  109, 131, 228                     Source document  323


           reserves  105, 318                         Statement of cash flows  323

           retirement  99, 104                        Suspense account  286, 287, 288, 292,
                                                      293, 294, 295, 299, 300, 302, 323
           revaluation  195, 197, 198, 199

           revaluation model  195, 197                T

           Revenue recognition principle  322         Taxable income  84


           royalties  159                             Tax accounting  324






            Student’s Book Form Five
                                                   331




                                                                                            23/06/2024   17:36
     ACCOUNTANCY_DUMMY_23 JUNE.indd   331
     ACCOUNTANCY_DUMMY_23 JUNE.indd   331                                                   23/06/2024   17:36
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