Moima Accounting Tutorials

07/01/2023

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07/01/2023

MAT 2023🫶🏻🔥🔥
Project Retaliation V2.0💫💫💫💫💫

10/07/2022

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28/02/2022

Grade 12 lesson 3
Taxation paid
Make sure you check whether the opening is an asset or liability
If it is an asset it has a positive balance on the note or it's on the debit side of the T Account

If it as a liability then it's a negative and is on the credit side

Tax expense is always a negetive or its on the credit side of the T account

Closing
If it's an asset it has a credit balance on the T account or it's a positive on the note

If it as a liability then it has a debit balance and is negative on the note

Remember the balances have impact on which side before they were transferred to their respective amounts

The missing figure is taxation paid

22/02/2022

Lesson 2 Rent adjustment

First make sure you check when was the increase/decrease made and how many months

E.g rent for July was received and rent decreased by 8% on 1 may year end 30 june

Create a ratio of before and after the decrease:

Before( 10 months×100 which represent full amount)=1000
After (3 months× 92(100-8))= 276

Then split the after and before
After=276/1276 ×full amount of rent received you'll get the amount for 3 months then divide by 3 to get monthly rent after decrease

For increase instead of subtracting you add

13/02/2022

Grade 12 Lesson 1
Ordinary share capital:Note 7
Rules:
1. Know your format correctly
2. Put all your variables on the format
3. Find the missing variable

Repurchase
Always find the average share price first of which is it equal to value of share issued divided by the number of shares issued until date

The average price goes to share capital and the reminder goes to the Retained Income as repurchase of shares

25/01/2022

Please circulate 🙏

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21/01/2022

From MAT

Congratulations to those who made in and to those who didn't maleka ase makgona, makgona ke maboeletxa😥lese ixe pelo mafixa

100 mistakes 100 lessons💛🖤💜let's come back stronger

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MAT wa STAR 😊💥

09/01/2022

MANAGERIAL Accounting and finance Tutor

02/01/2022