Page 3 - PowerPoint Presentation
P. 3

THE FINANCE AND INVESTMENT CYCLE




            The Finance Cycle





            Read up the relevant sections and be comfortable

            with auditing (performing generic procedures) on


            the following FSLIs;



                    • Share Capital


                    • Reserves

                    • Debentures


                    • Long-term loans


                    • Finance lease liabilities


                    • Provisions, contingent liabilities and contingent assets


            • NB – Exam questions will always be at the


                application level!



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