Contents
Part 1 What information will I find in the accounts?
1 An introduction to the accounts
2 The income statement, or the profit and loss acount
Capital costs and revenue costs
What does an income statement look like?
The accounting judgements – defining the costs that relate to the sales
What will I find in a balance sheet?
How is this information presented?
4 The statements of recognised income and expense, comprehensive income and changes in equity
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