Rapports sur les écarts
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# Rapports sur les écarts

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• Notes d'étude
• Révisions du sujet
 Tashika B. 0 0 No questions
 BabaJide Martins F. 0 0 The difference between budget and actual is called the variance.
 Alice B. 0 0 I think variance analysis needs more practical work for the format to be well maked and mastered because it seems a bit confusing yet to me.
 Hermina S. 0 0 Very enlightening
 Morne V. 0 0 Variance Report. The purpose of a "Variance Report" as shown below is to identify differences between the planned financial outcomes (the Budget) and the actual financial outcomes (The Actual). The difference between Budget and Actual is called the 'Variance
 Sunday O. 0 0 Variance reports making it proper
 Odongo M. 0 0 Accounting -> Variance reports Variance reports Advice To complete the variance reports the following steps are necessary. Cash budget 1. Take the opening bank balance and add that to the total of cash receipts. 2. Total cash payments. 3. Deduct item 2 from item 1 to arrive at the closing bank balance. 4. Transfer the closing bank balance to the Balance sheet as the amount for 'Bank'. Profit and Loss statement 1. Determine net profit by deducting the total of expenses from adjusted gross profit. 2. Transfer the net profit to the Owner's equity section of the balance sheet. Balance sheet 1. Total current assets (after the inclusion of bank). 2. Determine the new figure for machinery. 3. Add depreciation from the Profit and Loss statement to accumulated depreciation (\$4 000 on 1 July2002) to get the new figure for that item. 4. Total non-current assets. 5. Add current and non-current assets to get total assets. 6. Total current liabilities. 7. Insert net profit. 8. Insert drawings. 9. Determine total equities. In preparing this problem the following accounts had to be reconstructed: debtors creditors stock control advertising salaries loan
 Manish K. 0 0 Clear information.
 Davidson Ade O. 0 0 understood
 Penelope M. 0 0 must stay out of the red.
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