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Book 3 Accruals - Coggle Diagram
Book 3 Accruals
Chapter 1 Value Added Tax (VAT)
Direct and indirect taxes
The background to VAT
Taxable supplies
The taxable person
VAT output and VAT output tax
Place of supply
Accounting for VAT in the general ledger
Goods taken for own use
Chapter 2 Accruals accounting for expenses and revenue
Accruals accounting
Accruals
Prepayments
Accrued income (revenue)
Income received in advance (deferred revenue)
Year-end adjustments
Chapter 4 Irrecoverable receivables
Credit control
Writing off irrecoverable receivables
Allowance for irrecoverable receivables
The extended trial balance revisited
Chapter 3 Tangible non-current assets and depreciation
Non-current assets
Depreciation
Choosing a depreciation method
Recording depreciation
Disposal of non-current assets
Disclosure of non-current assets in the financial accounts