This essential study text for the AAT Level 4 Diploma in Professional Accounting fully prepares you to pass the Q2022 Unit ‘Drafting and Interpreting Financial Statements’.
You will learn how to draft and interpret financial statements for different types of companies. You will also develop your understanding of the regulatory frameworks that underpin their preparation.
All Osborne Books study materials are written by our expert authors in an easy-to-read style, giving you the knowledge and confidence to pass your AAT exams.
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Table of Contents
- Purpose of financial statements
- Introduction to limited company financial statements
- Published financial statements of limited companies
- Accounting for assets
- Accounting for liabilities and the statement of profit or loss
- Statement of cash flows
- Interpretation of financial statements
- Consolidated financial statements