Year-End Adjustments Limited companies have a statutory obligation to file annual reports of their financial...
FRS 102 FRS 102 applies to financial statements that are intended to give a true...
Extended Trial Balance While starting final accounts/year-end accounts, we need to prepare ETB or Extended...
Deferred Tax Deferred tax is a topic that is regularly tested in Financial Reporting (FR)...
Interest in late payment of PAYE and CIS for employers When interest is charged HMRC...
Year-end account working papers are summary documents of information found in management reports and...