Edexcel International AS and A level Accounting XAC11/YAC11 · 2.1.5

Creation and use of reserves

Code: 2.1.5
In: 2.1 Limited companies
Topic: 2 Corporate and Management Accounting
Course: International AS and A level Accounting XAC11/YAC11
Board: Edexcel

Codes and titles are read by a script from Edexcel's published specification and have not been checked by a person. What each point covers is in the specification itself: Edexcel’s specification.

Points in 2.1 Limited companies

2.1.1 Financial statements in accordance with International Accounting Standards (IAS) 1
2.1.2 Auditors, the auditors' report and the directors' report
2.1.3 Continuing and discontinued activities; exceptional items
2.1.4 Capital reserves and revenue reserves
2.1.5 Creation and use of reserves
2.1.6 Authorised, issued and called-up share capital
2.1.7 Rights issues and bonus issues
2.1.8 Share issues, bonus issues and rights issues
2.1.9 The features of shares and debentures
2.1.10 Capital gearing and its implications
2.1.11 The creation and features of provisions
2.1.12 Accounting for company purchases and mergers
2.1.13 Purchase price of a company
2.1.14 Statement of financial position after a purchase or merger
2.1.15 The calculation and correct treatment of goodwill