AAT L4 Financial Statements — Level 4 Diploma in Accounting: Financial Statements

This is a 2012 Level 4 study book for students of The Association of Accounting Technicians.

Note: If you are planning to join an AAT course, this book is NOT SUITABLE for you to use as it will be out of date. I offer it as information for any layperson who is interested in learning this topic.

NOTE: Although this is listed as ' to borrow', I am happy to offer it as 'free to keep' as long as it is again offered on Sharebay by the new keeper.

This unit covers drafting and interpreting the financial statements of limited companies. Levels 2 & 3 have covered identifying and recording financial transactions in accounts and ledgers following the principles of double entry bookkeeping, and drafting financial statements for sole traders and partnerships. This unit develops and applies these competencies further by focusing on the financial statements of limited companies.

1. Limited companies
2. The frameworks
3. The Statement of Financial Position
4. The Statements of Financial Performance
5. The Statement of Cash Flow
6. Tangible non-current assets
7. Intangible assets and inventories
8. Liabilities
9. Further accounting standards
10. Group accounts: the consolidated statement of financial position
11. Group accounts: further aspects
12 Interpreting financial statements.

(1 offered)

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