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eii where have you been , i have looking for this , thank you sir for helping me understand this.

Thanks so much ❤

51600

Very well elaborated... hoping I pass my exams this sitting

I wish i found this earlier. I am definitely enrolling for financial reporting lectures if still available come 2025

You are the best accountant in the country.Be blessed sir

can i get these notes in pdf

Starting point: I think we should start from profit before tax (which is profit after tax / (1-tax rate).

Hi is there a vidio of q3 dec 2021 consolidate income statements

thank you

nice one

You are the best lecture thank you

Thank you ❤🎉

Mungu akubarike Sana CPA Ochoi

best lec ever. i passed fr il through his guidance

Very nice class

Well understood thankyou Sir

Well understood sir thankyou

but the video is incomplete

very beneficial. Thank you sir!

Other cattle (bulls) what happens now that they were omitted from opening stock

kindly share question paper mwalimu

Thank you Sir

... Thank you for sharing this - very insightful. What about the Sh. 55 million loss in note 5?

Kindly do the value of NCI

TLDR: Construction contracts require specific accounting and disclosure rules, and can be accounted for using either the percentage of completion method or the completed contract method. 00:00 📊 Construction contracts can be accounted for using either the percentage of completion method, which recognizes revenues as work progresses, or the completed contract method, which recognizes revenues only when the contract is complete. 09:11 📊 Construction contracts require specific accounting and disclosure rules, including revenue recognition, cost incurred, and profit/loss recognition, as well as disclosure of advances and retentions. 17:25 📊 Construction contracts can be fixed-price or cost-plus, and may be considered onerous if costs exceed expected benefits, requiring a provision for future losses. 24:05 📊 To account for construction contracts, calculate the percentage of completion by dividing costs incurred by total contract cost, then recognize revenue and contract cost by multiplying the total contract price and cost by the percentage of completion. 33:13 📊 To determine the statement of financial position for a construction contract, calculate client's balance, work in progress, and accounts receivable after recognizing revenue and cost. 41:06 📊 Mijango Construction recognizes revenue on construction contracts using a cost-based percentage of completion method, requiring contracts to be at least 5% complete. 53:30 📊 To account for construction contracts, calculate revenue, gross profit/loss, and work in progress, and recognize assets and liabilities accordingly. 01:12:01 📚 Subscribe to the channel and consider joining online classes for accounting exam preparation, with contact information provided for questions and social media follow-up.

🎉 Thanks for showing life is more than CPA, Breaks are definitely helpful.

Sorry for your loss

where are we getting the sh10 that had multiplied with 250 ordinary shares?

Exemplary

great!

anyone in Nairobi for a discussion class?

hello mwalimu, watching and sharing thanks WHAT IS THE EXAMINER'S SPECIFICATION ON INCLUDING WORKINGS ON A PUBLISHED FS, its it penalized? Thanks

This is amazing! well explained and perfect time management

you are best at this Ochoi! Joining your classess soon.

Thank-you teacher for this AFR cashflow session

This is great

Good one

Sir are these your videos for intermediate level or it’s advanced level? How can i identify them easily? Help me on it

How can we have bank aat the same time bank overdraft?

This is awesome. I'm in awe. Literally all your work is a masterpiece.

Enjoyed and learned from the video 😊

Great content

Good job💯

Wow be blessed mwalimu🎉 u made me understand this after a struggle ❤

he speaks too fast jameni

kindly share the link for the question above

Thank you 💛 I really appreciate your efforts 😌❤

I pray i should be able to understand this conversion

Am always your beneficial student 🙏🙏