F3 Chapter 12 Tangible Non-Current Assets
Provided by
Academy of Professional Accounting (APA)
Professional Accounting Education
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ACCA F3
Financial Accounting (FA)
财务会计 第十二讲
ACCA Lecturer: Carrie NI
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D4-D5: Tangible Non-Current Assets
?? Non-current assets (NCA) and current assets (CA)
?? Capital and revenue expenditure
?? Property, plant and equipment
?? Depreciation accounting
?? Revaluation of non-current assets
?? Non-current asset disposals
?? Disclosures in financial statements
?? The asset register
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台 3
NCA & CA
?? Non-current assets are assets that are bought by the
business for use in the long term. Non-current assets
include tangible assets and intangible assets.
?? Current assets are assets that will be realised,
consumed or sold in the normal operating cycle of the
business or are assets held primarily for trading. Current
assets are assets which will be converted into cash in
the near future (in the short term).
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Capital and Revenue Expenditure
Expenditure by a business can be classified as either capital
expenditure or revenue.
Capital expenditure
?? Capital expenditure results in the acquisition of non-
current assets, or an improvement in their earning
capacity.
Dr non-current assets (SOFP)
Cr cash / payables
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Capital and Revenue Expenditure
Revenue expenditure
?? Expenses
?? Purchases
?? Maintenance and repairs to non-current assets which do
not result in extra capacity to earn income (7>
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