With forty well structured and easy to follow topics to choose from, each workbook has a wide range of case studies, questions and activities to meet both an individual or organization's training needs. Whether studying for an ILM qualification or looking to enhance the skills of your employees, Super Series provides essential solutions, frameworks and techniques to support management and leadership development.
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The need for accounts
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31 December Activity Actual Forecast Actual Answer ASSET/LIABILITY assets less current balance sheet building society calculated capital employed Cash balance B/F cash flow forecast cash receipts charity cheques company’s cost Creditors current ratio customers debtors deposit account Depreciation dividends expenditure account expenses figures financial information fixed assets Forecast Actual Forecast funds Gross profit Haugh Limited income and expenditure investment invoice keep accounting records less current liabilities loan long-term liabilities look loss account machinery measure of values non-profit organizations organization’s overdraft Overheads owe money owner’s capital paid Payments Ingredients profit accounting profit and loss Profit before tax profit margin Punton plc purchases quick ratio receipts and payments retained profits return on capital S/NVQ portfolio Self-assessment share capital shareholders source documents source of finance store of wealth Straton Limited suppliers surplus total assets transactions turned into cash Wages Week 3 Week