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Preference Shares - ACCA Financial Accounting (FA) lectures

VIVA Subject Guide
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15 Comments

  1. Driedmango
    *is
  2. Driedmango
    Please can you re-explain the part of redeemable & irredeemable preference shares. I do not understand what I being repaid, and the comparison to a loan...
    Thank you sir.
  3. mohomed
    redeemable preference shares are share that is quest similar to a loan and it is under Non current liability in SOFP, because they can be redeemed when ever they want , and the irredeemable preference shares are shares that cannot be redeemed.
  4. Bishal pandey
    3:23 that precious smile?.... millions of thanks to you respected sir. we are lucky to have you; lots of love and respect??
  5. John MoffatTutor
    Thank you :-)
  6. Jing
    120000-36000-14000-42000+6000
    ?1?irrecoverable debts should be removed from receivables ,and according to the double entries,we should DR irrecoverable&doubtful expenses,but there isn't cash out,so we need less 14000?
    (2)the profit had been netted off expense,so the expenses are low ,but there isn't cash out,so we need to plus 6000?
    Am I right?
  7. Jing
    sorry,(2)the profit netted off expenses,so the expenses are lower,but there isn't cash flows in (not out),so we need to plus 6000?
  8. Simran Mahon
    I had a little doubt regarding the comprehensive income statement.
    If we incur a loss on revaluation of any asset, is the amount of loss deducted from the profit of the year in the statement?
    Kindly help me out here.
  9. John MoffatTutor
    For paper FA there will only be gains on revaluation.
  10. John MoffatTutor
    You are welcome :-)
  11. John MoffatTutor
    In future you must ask this sort of question in the Ask the Tutor Forum and not as a comment on a lecture.

    Of course dividends affect the retained earnings (and they affect the cash balance as well) but it is the retained earnings (and the cash balance) that appear on the SOFP - not the dividends. Dividends will only appear on the SOFP if they have been declared but not yet paid, in which case they appear as a liability.
  12. SAMI u LLAH
    building cost 25000 and residual value 500 and building is revalued at 30000 how can complete through double entry .plzz tell me double entry with solution. 10% straight line method.
    25000-500=24500*10%=2450
    sir have revalued amount 30000 next how solve question.and prepareT account. or double entry.
  13. John MoffatTutor
    I show the entries for revaluations in my free lectures (although you obviously cannot be asked to actually write up a t-account in the exam :-) )
  14. SAMI u LLAH
    ok sir thank you
  15. John MoffatTutor
    You are welcome :-)

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