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Holding and Movements Alcohol Strategy Accounts
Publication Date:
2022
Publisher:
Bloomsbury Professional
Copyright:
2022 Crown
Holding and Movements Alcohol Strategy Accounts
Holding and Movement Alcohol Strategy Accounts
Last update
: 31st May 2022
GO
Contents
Contents
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Open Section
HMASAC1000: Introduction
HMASAC1050: Scope of this guidance
HMASAC1100: Operational problems not covered by this guide
Open Section
HMASAC2000: Annual Accounts
HMASAC2020: What are Annual Accounts and what is the value in checking them?
HMASAC2040: Is there a legal requirement for businesses to prepare Annual Accounts?
HMASAC2060: What do Annual Accounts look like?
HMASAC2080: Company Information
HMASAC2100: Report of Directors
HMASAC2120: Report of Independent Auditors
HMASAC2140: What is the Profit and Loss Account (P&L)?
HMASAC2160: The modified P&L account
HMASAC2180: The detailed P&L Account
HMASAC2200: The Trading Account
HMASAC2220: Quick tests / questions relating to the Trading Account
HMASAC2240: In Depth Credibility questions relating to the Trading Account
HMASAC2260: What other types of revenue / income will be presented in the accounts?
HMASAC2280: What types of questions are specific to Other Income?
HMASAC2300: What are the type of administrative expenses as presented in the accounts?
HMASAC2320: What types of questions are specific to Administrative Expenses?
HMASAC2340: Net profit
HMASAC2360: The Balance Sheet
HMASAC2380: Quick test / questions relating to the Balance Sheet
HMASAC2400: How do I decide what in-depth credibility checks to carry out?
HMASAC2420: Is the trader obliged to provide copies of the Annual Accounts for examination?
HMASAC2440: Can I obtain detailed information directly from the trader's accountant?
HMASAC2460: What do I do if I have any queries arising from the Annual Accounts checks?
Open Section
HMASAC3000: Completion of the Aide Memoire
HMASAC3050: What form should I complete?
HMASAC3100: How do I complete the form?
Open Section
HMASAC4000: Annexes
HMASAC4050: Examples
HMASAC4100: Contacts for further information
HMASAC4150: Glossary
[18.97.14.83]
18.97.14.83