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Accounting and Finance: An Introduction 9th edition eBook PDF
Eddie McLaney, Peter Atrill
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eBook - PDF
No longer available
Accounting and Finance: An Introduction 9th edition eBook PDF
Eddie McLaney, Peter Atrill
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About This Book
Accounting and Finance: An Introduction, now in its 9th Edition, contains all the information you need to start your business career. With its use of practical techniques and real-world examples, this best-selling text teaches you the basics of understanding and using financial information.
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Information
CHAPTER
2
MEASURING
AND
REPORTING
FINANCIAL
POSITION
46
Indicate
which
of
the
following
items
could
appear
as
an
asset
on
the
statement
of
financial
position
of
a
business.
Explain
your
reasoning
in
each
case.
1
£1,000
owed
to
the
business
by
a
credit
customer
who
is
unable
to
pay.
2
A
patent,
bought
from
an
inventor,
that
gives
the
business
the
right
to
produce
a
new
product.
Production
of
the
new
product
is
expected
to
increase
profits
over
the
period
during
which
the
patent
is
held.
Activity
2.3
Does
the
resource
provide
a
right
for
the
potential
to
receive
economic
benefits?
Is
this
right
identical
to
that
available
to
other
parties
at
no
great
cost?
Can
the
resource
be
measured
in
financial
terms
with
a
reasonable
degree
of
certainty?
Yes
Yes
No
No
No
Yes
Yes
Can
the
business
exert
control
over
the
resource
as
a
result
of
a
past
transaction
or
event?
No
Accounting
asset
Not
an
accounting
asset
Only
resources
that
have
the
characteristics
identified
may
be
included
in
the
statement
of
financial
position
of
the
business
concerned.
Identifying
an
asset
for
inclusion
in
the
statement
of
financial
position
Figure
2.2