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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

Accounts: Contents

  1. HMASAC2020
    Accounts: What are Annual Accounts and what is the value in checking them?
  2. HMASAC2040
    Accounts: Is there a legal requirement for businesses to prepare annual accounts?
  3. HMASAC2060
    Accounts: What do annual accounts look like?
  4. HMASAC2080
    Accounts: Company Information
  5. HMASAC2100
    Accounts: Report of the Directors
  6. HMASAC2120
    Accounts: Report of the Independent Auditors
  7. HMASAC2140
    Accounts: What is the Profit and Loss Account (P&L)?
  8. HMASAC2160
    Accounts: The modified P&L Account
  9. HMASAC2180
    Accounts: The detailed P&L Account
  10. HMASAC2200
    Accounts: The Trading Account
  11. HMASAC2220
    Accounts: Quick tests / questions relating to the Trading Account
  12. HMASAC2240
    Accounts: In depth Credibility questions relating to the Trading Account
  13. HMASAC2260
    Accounts: What other types of revenue / income will be presented in the accounts?
  14. HMASAC2280
    Accounts: What types of questions are specific to Other Income?
  15. HMASAC2300
    Accounts: What are the types of Administrative Expenses as presented in the accounts?
  16. HMASAC2320
    Accounts: What types of questions are specific to Administrative Expenses?
  17. HMASAC2340
    Accounts: Net Profit
  18. HMASAC2360
    Accounts: The Balance Sheet
  19. HMASAC2380
    Accounts: Quick tests / questions relating to the Balance Sheet
  20. HMASAC2400
    Accounts: How do I decide what in depth credibility checks to carry out?
  21. HMASAC2420
    Accounts: Is the trader obliged to provide copies of the annual accounts for examination?
  22. HMASAC2440
    Accounts: Can I obtain detailed information directly from the trader's accountant?
  23. HMASAC2460
    Accounts: What do I do if I have any queries arising from the annual accounts checks?