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Card 6

Front

What sources of long term finance are available to a company?

Back

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Card 7

Front

What are the ten steps when issuing shares?

Back

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Card 8

Front

What effect does a bonus share issue have on the financial statements?

Back

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Card 9

Front

What can be held in the special rate pool? What rate is the WDA?

Back

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Card 10

Front

What is AIA?

Back

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Card 11

Front

What is FYA

Back

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Card 12

Front

Explain how capital allowances do not follow a tax year?

Back

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Card 13

Front

What are the five criteria for acquisition accounting?

Back

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Card 14

Front

What accounting entries would be made when undertaking acquisition accounting?

Back

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Card 15

Front

Describe ordinary shares for long term finance

Back

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