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Accounting StandardsIn Chapter 1 we identified various reasons why accounts are prepared for a company. Those reasons fall into two major groups. These are:
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发表于 2025-3-22 14:19:12
Preparation of Published AccountsIn Chapter 9 we summarised two purposes of financial statements. One purpose was to prepare accounts that will be distributed to shareholders, and a copy placed on public file at Companies House.
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Branch AccountsA sole trader, partnership or company may decide to increase their trade by increasing geographical sales outlets, but without creating a completely new business. One method is a branch. A manager would be appointed to each branch.
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发表于 2025-3-23 04:40:32
Joint VenturesA joint venture is a temporary trading relationship between two parties. The parties may be individuals, sole traders, partnerships or companies or any combination of these.
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发表于 2025-3-23 05:32:30
Conversion of a Business to a Limited CompanyThe accounting entries to close the books of a partnership were fully described in Chapter 7.5.