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Chapter 1-FR- Fin Stats

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Chapter 1-FR- Fin Stats

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
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  • August 3, 2021 at 9:43 am #630234
    kuttan
    Member
    • Topics: 6
    • Replies: 0
    • ☆

    In Example 1 sum of FR ACCA Open tuition notes- Pg. 14, Why the tax Amt is entered as 1700$ in SOPL & as $1500 in SOFP?

    August 8, 2021 at 10:14 am #630746
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    The figure on the SFP is the current year estimate and the figure on the SPL will be the current year estimate adjusted for any under/over provision from the prior year. Given the numbers then I think that there must have been a brought forward debit balance of $200 that was then added to the $1,500 estimate to give the $1,700. I think this is all covered in the video to support the class notes.

    Thanks

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