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Course Overview The aim of this course is to take the entries in the accounting records from the trial balance to a set of annual accounts. It will cover the current UK GAAP statutory and regulatory requirements governing the information required for inclusion in published financial statements and the form that those statements must take. It is not aimedat companies producing accounts under IFRS requirements. It is expected that delegates will have as prior knowledge those topics covered in our Accounting Principles 1 and 2, details on this page. Course Outline - Legal overview
- UK accounting standards overview
- Balance sheet and profit and loss account formats under UK company law
- Cash flow statements
- Statement of total recognised gains and losses
- Disclosure requirements
- Accounting policies
- Balance sheet
- Profit and loss account
- Other
- Small and medium-sized companies
- Legal exemptions
- Abbreviated accounts
- FRSSE
- Case study
- Accounts preparation -from a trial balance to a set of financial statements and notes
How to make a booking for the CM025409 course
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