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Index 433
Input and output sales tax, 214
Input sales tax, 214, 215
Institute of Chartered Accountants in England and
Wales (ICAEW), 323
Institute of Chartered Accountants in Ireland (ICAI), 323
Institute of Chartered Accountants of Scotland (ICAS),
323
Intangible assets, 17
Intangible non-current asset, 30
Interest, 267
Interim dividend, 259
internal audit, 328, 329
Internal auditing, 329
Internal auditor, 330, 342
Internal check, 201
Internal control, 330, 344
Internal control system, 334
International accounting standards, 322, 324, 325
Inventories, 172
Inventory valuations, 181
Inventorytaking, 175
Investing activities, 351, 354
Investment, 31
Invoice, 48
Irrecoverable sales tax, 215
Issued share capital, 258
Items in company accounts formats, 386
Journal, 49, 58, 71
Journal entries, 234
Ledger accounts, 63
Ledger accounts of limited companies, 274
Liabilities, 8, 16, 28, 29, 109
Life membership, 299, 300, 303, 310
LIFO (last in, first out), 177
Limited companies, 322
Limited liability, 15, 258
Liquidity, 380
Loan stock, 267
Long-term funds, 381
Long-term liabilities, 29
Management accounting, 7
Management fraud, 343
Managers of the company, 5
Manufacturing account, 314, 319
Market value, 258
Mark-up, 282
Material, 105
Membership subscriptions, 300, 310
Methods of depreciation, 131
Modified historical cost accounts, 110
Money measurement concept, 106
National Insurance contributions (NIC) control
account, 226
Net book value, 128, 129
Net current assets, 36
Net pay, 224
Net profit, 36
Net realisable value, 169
Netting off expenditure against income for like items,
299, 310
Nominal ledger, 62
Nominal value, 258
Non-current asset, 128, 130
Non-current assets, 31
Non-current assets register, 148
Non-current asset disposals, 142
Non-current liabilities, 29
Non-deductible inputs, 215
Non-registered persons, 215
Non-statutory, 329
Non-statutory regulation, 323
Non-statutory reserves, 261
Not for profit organisations, 9
NRV, 176
Objectives of internal audit, 330
Omission of a transaction, 88
Opening statement of financial position, 278
Operating activities, 351, 353
Operating cycle, 375
Ordinary shares, 259, 275
Output sales tax, 214, 215
Paid up share capital, 258
Payable, 21, 66, 204
Payable control account, 200
Payables' turnover period, 377
Pay-as-you-earn, 224
PAYE, 224, 225
PAYE control account, 226
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