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Extra resources for ACCA P7

Sample text

The customer takes delivery of the goods and pays for them at a future date, but may be allowed (or forced) to return them before the payment date arrives. Whilst the products are with the customer, they may or may not have full control of the products – for example, the original manufacturer may still be able to control the final selling price that the customer uses to sell the product on. If company X appears to have bought something, and has taken delivery, it may in substance have purchased the item.

Prudence dictates that the matter is simply disclosed in a Note. Provisions and contingencies can arise for many reasons: ● Legal cases that the company might lose. ● Laws or regulations that have been broken. ● Breaches of contract with staff / suppliers etc. ● Products sold under warranty. ● Decommissioning obligations. org C H A P T E R 4 – A S S I G N M E N T S I: T H E A U D I T O F F IN A N C I A L S T A T E M E N T S Audit work Audit work will depend on the situation, but there are some procedures that will be useful in many of the above situations: ● Where the provision is likely to have also been made in prior years, compare prior year provision to actual events to see how accurate last year’s estimate was.

A Scheme in surplus is an asset to the extent that the surplus will result in reduced company contributions to the Scheme in the future (in effect they have prepaid future employee pension benefits) or possibly even a refund from the Scheme. Audit work ● If the Scheme valuation was not at the date of the accounting year end, reconcile the value between the two dates. ● Use analytical procedures on Scheme costs (for example, an ageing workforce may be on higher average salaries and nearer retirement, which may suggest a higher liability to the company – or strong Stock Market performance may indicate that Scheme assets should have grown faster than predicted, leading to a Surplus).

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