Accruals and Prepayments (part a) - ACCA Financial Accounting (FA) lectures

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  • Опубліковано 15 гру 2024

КОМЕНТАРІ • 28

  • @AeroxR2oo8
    @AeroxR2oo8 6 років тому +26

    I have my exam coming up in two weeks and this has helped so much. Thank you for the amazing (and free!!) lectures. I most certainly know where I will make a donation with my first pay when I start my first job next year. :-)

    • @opentuition
      @opentuition  6 років тому +1

      Thank you for your comment :-)

  • @eoinconnolly412
    @eoinconnolly412 5 років тому +6

    Best accounting videos. Great tutor! Thanks as always.

  • @bbtbekele2294
    @bbtbekele2294 5 років тому +6

    thank you for being your absolutely kind and generous assistance

  • @ayush-_-7141
    @ayush-_-7141 5 років тому +2

    sir huge fan and keep up the good work 😁

  • @kkaif2756
    @kkaif2756 4 роки тому +1

    Hello opentuition i have a question regarding the syllabus. In the syllabus it has written only accruals and prepayments why hasnt it detailed about accrued and prepaid income and expense?

    • @opentuition
      @opentuition  4 роки тому +1

      Although the word accruals most often refers to accrued expenses, it can also mean accrued income. It is the same with the word prepayments.

    • @kkaif2756
      @kkaif2756 4 роки тому

      @@opentuition Ive been waiting for your reply.Thank you loads❤.I wonder how many more details Are not mentioned in syllabus which was suppose to guide us to revise.🤔🤔

    • @opentuition
      @opentuition  4 роки тому +2

      @@kkaif2756 To be fair, the words 'accruals' and 'prepayments' do include both expenses and income. Have you been to our website? Everything is free of charge and there is a complete free video course for every ACCA exam.

    • @kkaif2756
      @kkaif2756 4 роки тому

      @@opentuition Thank you yes Your notes and videos are really helping out and are understandable.

  • @modoulaminkinteh2052
    @modoulaminkinteh2052 4 роки тому +2

    Thanks it is wonderful

    • @opentuition
      @opentuition  4 роки тому

      Thank you for your comment :-)

  • @alexckc2741
    @alexckc2741 Рік тому

    Suppose that we received an invoice for part of current year and next year but this was not paid yet at year end but we need to book invoice. Do we need to show the amount for next year as prepaid asset and other side as creditor although not paid?

    • @opentuition
      @opentuition  Рік тому

      When you received the invoice, you debit the expense and credit payables with the whole amount. In the expense account you then record the amount of the invoice relating to next year as a prepayment. (It is called a prepaid expense, not a prepaid asset (even though the prepayment is shown as an asset in the SOFP. Also we do not use the word creditor any more - it is a payable :-) )

  • @matusariwu2457
    @matusariwu2457 Рік тому +1

    Thank you

  • @dpurnimaa64
    @dpurnimaa64 2 роки тому

    Thank you!

  • @hawremuhammed1310
    @hawremuhammed1310 4 роки тому +1

    Accruals and Prepayments.
    In September we make a payment of $3,000 to the landlord of our office for the rental charge covering September, October and November ($1,000 for each month). How will you record this transaction in the balance sheet and income & expenditure account for each of the following?
    a) The September management accounts.
    b) The October management accounts.
    c) The November management accounts.
    How to solve that question?

    • @anushasallagundla8682
      @anushasallagundla8682 3 роки тому +2

      For September month:
      Rental expenses a/c dr 1000
      Prepaid Rent a/c dr 2000
      To bank / cash a/c. 3000
      For Oct :
      Rental expenses a/c dr . 1000
      To prepaid Rent a/c. 1000
      For Nov:
      Rental expenses a/c dr 1000
      To prepaid Rent a/c. 1000

  • @joyadiele3602
    @joyadiele3602 Рік тому +1

    Sorry oo pls when solving ..always show the questions on the screen so we be following ..it is difficult to understand most times

    • @opentuition
      @opentuition  Рік тому

      Had you printed out our free lectures notes before watching the lecture?

    • @joyadiele3602
      @joyadiele3602 Рік тому

      @@opentuition oh no ...I will do that instantly

    • @opentuition
      @opentuition  Рік тому

      Great 🙂

    • @joyadiele3602
      @joyadiele3602 Рік тому

      @@opentuition why the emoji 😂💔...but I still prefer it to be showed on the screen ..is it for cima or acca the lecture notes I mean

    • @opentuition
      @opentuition  Рік тому

      @@joyadiele3602 For the FA lectures they are the ACCA FA lecture notes.