Sources of Capital and Capital Structure
13 September 2012
Students completing Unit 11 Financial Statements, need to develop competence in drafting the final accounts of a limited company.
Within, for example, the Balance Sheet there are many concepts which require detailed underpinning knowledge. The Balance Sheet of a Limited Company is a complex document and here we will focus on sources of capital and capital structure.
As with many Balance Sheet concepts, there is an accounting standard of relevance here worthy of note - FRS 4 Capital...