Page 98 - F3 -FA Integrated Workbook STUDENT 2018-19
P. 98

Chapter 7






                          Overview





                                                       Capital v revenue

                                                           expenditure





                         Non-current
                                                            Non-current
                              asset
                                                                assets
                            register






                                                        Purchase to use

                                                         within business






                                                            Measure cost




                                                          Record purchase




                                                Calculate and record depreciation





                                                Straight-line              Reducing
                                                   method              balance method





               92
   93   94   95   96   97   98   99   100   101   102   103