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