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ACCA F7 ACCA P2 EARNING PER SHARE IAS 33 IAS 33

Revision question on calculation of earnings per share.

Revision question on calculation of earnings per share. earnings per share

i) The issued share capital of Mbeya Trust, a publicly listed company on the Dar es Salaam Stock Exchange, on 31st March 2013 was TZS 10 million. Its shares are denominated at TZS 25 each. Mbeya Trust’s earnings attributable to its ordinary shareholders for the year ended 31st March 2013 were also TZS10 million, given an earnings per share of TZS 25. read more

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ACCA F7 ACCA P2 FINANCIAL ACCOUNTING

4 Characteristics of capital income.

4 Characteristics of capital income.

Capital income is income generated by an asset over time, rather than from work done using the asset, according to Investopedia. If a farmer buys land for a certain amount of money and sells it at a profit after one year, the difference in the prices is capital income read more

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ACCA F7 ACCA P2 FINANCIAL ACCOUNTING

11 Benefits of partnership form of business.

need of human resource accounting

A partnership is a form of business where two or more people share ownership, as well as the responsibility for managing the company and the income or losses the business generates. That income is paid to partners, who then claim it on their personal tax returns – the business is not taxed separately, as corporations are, on its profits or losses. read more

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ACCA F7 book keeping FINANCIAL ACCOUNTING

Right issue of shares – meaning

DIFFERENCE BETWEEN ORDINARY SHAREHOLDERS AND PREFERENTCE SHAREHOLDERS

A Right issue of shares is an issue of shares at a special price by a company to its existing shareholders in proportion to their holding of old shares.