Environmental Management and Islamic CSR

This assignment examines the relationship between environmental management accounting practices within companies adhering to the ISO 14001 standard and their compliance with Islamic corporate social responsibility. It delves into empirical research and case studies to understand how these practices contribute to ethical and sustainable business operations within the framework of Islamic principles.

FINANCIAL ACCOUNTING
PRINCIPLES

Table of Contents
INTRODUCTION...........................................................................................................................1
TASK 1............................................................................................................................................1
(a) Meaning of financial accounting, regulation, rules and principles with effective concept
relating to consistency and material disclosure......................................................................1
(B) PORTFOLIO FOR A CLIENT.................................................................................................5
CLIENT 1........................................................................................................................................5
(i) The book of primary entry.................................................................................................5
(ii) Complete double entry system.........................................................................................6
..............................................................................................................................................11
..............................................................................................................................................12
..............................................................................................................................................13
..............................................................................................................................................15
..............................................................................................................................................17
..............................................................................................................................................17
(iii) Close accounts with drawing the trail balance..............................................................17
CLIENT 2......................................................................................................................................18
(a) Statement of profit and loss for Peter Pipe ....................................................................18
(b) Statement of financial position for Peter Pipe................................................................20
CLIENT 3......................................................................................................................................21
(a) Prepare the statement of profit and loss of Rain tree Ltd................................................21
(b) The statement of financial position ................................................................................21
(c) Explains the accounting concept of consistency and prudence......................................22
(d) Describes the purposes of depreciation in formulates accounting statements................23
CLIENT 4......................................................................................................................................24
(i) Prepare a bank reconciliation statement..........................................................................24
(ii)Prepare Kundal Ltd.'s updated cash book .......................................................................24
(iii) Prepare a bank reconciliation statement........................................................................24
CLIENT 5......................................................................................................................................26
(a) Prepare and balance in books of Henderson...................................................................26

(i) Sales ledger control account ...........................................................................................26
(ii) Purchase ledger control account ....................................................................................27
(b) Control account ..............................................................................................................27
CLIENT 6......................................................................................................................................28
(a) Describes suspense account and main features of it.......................................................28
(b) Trial balance ..................................................................................................................29
(c) Journals entries with corrections.....................................................................................30
(d) Differentiate between suspense account and clearing account.......................................30
CONCLUSION..............................................................................................................................33
REFERENCES..............................................................................................................................34

INTRODUCTION
In recent years, role of accounting is continuously increases which also enhance market
complexity. It includes generally accepted accounting principles which is common set of rules
and standards which indicates financial statements (Carmona, Ezzamel and Gutiérrez, 2016).
There are different types of companies exist in market which require financial statements as per
guidance of GAAP. Main aim to considering rules and regulation of GAAP to create standard
and uniform results that are based on financial outcomes and performances. With applying in
non profit organisation, transparency can be accomplish in easy way. It covers key areas such as
recognition, measurement, presentation and disclosure. These elements assist to minimize risk
from financial erroneous with reporting that assist to check and making safeguards in a place
(Michelon, Pilonato and Ricceri, 2015).
In this context, report is based on different clients of accounting firm who requires
prepares journal, ledger, profit and loss account, balance sheet and many other financial
statements. In addition to this, it is also induces rectification of errors which considers
rectification for accomplish transactions. With the help of following transactions, business can
revealed their conclusion towards decision and outcomes (Engel, 2016). Moreover, it stresses on
find out mistakes which occur in the enterprise to do transactions. In this aspect, different types
of objectives can be achieve by the company for ascertain financial statements at workplace.
TASK 1
(a) Meaning of financial accounting, regulation, rules and principles with effective concept
relating to consistency and material disclosure
Meaning of financial accounting: Financial accounting is special branch which keep all records
of financial transactions. It assists to using standardized principles and guidelines that are
recorded and summarized within financial report and statements. For example, income
statements and balance sheet (Rinaldi, Unerman and Tilt, 2014). In addition to this, financial
accounting is a crucial element which helpful to make routine schedule for solve company
issues. Statements considering externally because it can be given outside the firm such charted
accountant, etc.
Regulation that are related to financial accounting: In this aspect, principles are derived that
prepare for matching the concept. In a report of financial statements such as audit, compilation
1

and review, etc. (Spence and Rinaldi, 2014). must be demonstrate information that are related to
contained statements of GAAP. There are certain regulation frames that are related to financial
accounting. They are as follows:
 Principle of regularity: This principle is determines conformity with ensure rules and
laws.
 Principle of consistency: It is states that what businesses fixed for treatment for
accounting, it regularly runs in same way every year (Colasse and Durand, 2014).
 Principles of non-compensation: In this aspect, business should follows all details of
the financial information which seek to compensate a debt with an asset, revenue and
expenses, etc.
 Principle of sincerity: This accounting principle is based on accounting unit which
reflect to good faith as per reality of financial status of company.
 Principles of permanence of methods: This principle has aim to allowing and
comparing information that are related to finance part and also published by the
enterprise (Ahmad and Leftesi, 2014).
 Principle of prudence: This principle has aim to show reality to make things look good
than they exist. In addition to this, revenue need to be recorded only when it covered in
certain provision with including for an expense.
 Principle of continuity: In order to stating financial information, one person need to be
assume that enterprise cannot be interrupted. This principle ensures that assets have not
been accounted as disposable value which continually accounted which accepted on
historical value. For example, deprecation is considering as going concern (Miller and
Shawver, 2016).
 Principle of periodicity: In respect to states financial information, accounting entry
allocating within a given period. It could be split as per covering various periods. In
addition to this, revenue also need to be split in the entire time span which not counted
for entire date of transaction.
 Principle of full disclosure/materiality: With the help of information and value, it has
been pertaining that financial position in organisation need to be disclosed as records (de
Villiers, Rinaldi and Unerman, 2014).
2

 Principle of utmost good faith: All essential information that are related to the
enterprise also disclosed for insurer before taking policy.
Accounting rules and principles: Accounting principles are accepted in basically three
concepts such as basic accounting principles and guidelines, detailed rules and standards and
accepted rules by the industry (Vogel, 2014). Below are such accounting principles and
guidelines which is frames in GAAP: Economic entity assumption: This accounting principle keeps transaction of all
businesses ahead from owner of enterprise. The both are different entities which
considered in the market. Monetary unit assumption: Economic activity within the business is measuring in pound
and transaction are expressed in pound only (Pijper, 2016). The period assumption: This accounting principle determines complex activities in short
and distinctive term within a specific time interval. Cost principle: Cost is refers as amount which spent as cash or equivalent of it. In
addition to this, it demonstrates whether purchase has been happened last year of many
years ago (Ismail, Ramli and Darus, 2014). Full disclosure principle: In this principle, certain information need to be keep safe that
is important for an investor or lender. These types of informations need to be disclosed in
a statement in numerous financial attachments. Going concern principle: This accounting principle determines that the enterprise will
continue exist for long time that carry objectives and commitments that not liquidate in
foreseeable future (Dillard and Vinnari, 2017). Matching principle: This accounting principle is essential for the enterprises to using
accrual system. In this aspect, expenses are need to be match with revenue. For instance,
commission expense need to be reported within a period of sales is made. Wages of
employee is also reported as the expenses (Carmona, Ezzamel and Gutiérrez, 2016). Revenue recognition principles: As per the accrual basis accounting, revenue has been
recognized has been sold and services also performed with money that actually received. Materiality: This accounting principle is frame basic guidelines which need to be
followed by accountant. Professional judgement is also needed to demonstrate significant
amount (Laughlin, 2014).
3

 Conservatism: With this regard, two acceptable alternatives are exists within the
enterprise. Conservatism directs accountant for choosing the best alternative that take less
amount.
Conventions and concept relating to consistency and material disclosure: The term
convention includes costumes and tradition that guide accountant to prepare statements. There
are certain important accounting conventions: Convention of disclosure: In order to disclosure of all significant information, it is the
important accounting conventions (Zadek, Evans and Pruzan, 2013). It implies on
accounts which need to be prepare in a way which includes material information that is
clearly disclosed to the reader. Convention of materiality: Convention of materiality is refers as relative importance for
an item. In this convention, those events and items are recorded that possess significance
and other will be ignored. This is because, there is not any way which determines
difference between material and immaterial events (Youssef, 2015). Convention of consistency: This convention determines accounting practices which need
to be remains not charged from one time to another. For instance, stock is valued either
cost or market price whichever is less. Mainly this is follows after one year (Carmona,
Ezzamel and Gutiérrez, 2016).
 Convention of conservatism: This element is based on caution approach that making
safe. It will ensure that uncertainties and risk element inherent in organisation activities
that has to be given in proper aspect (Ahmad, 2013).
4

(B) PORTFOLIO FOR A CLIENT
CLIENT 1
(i) The book of primary entry
5

(ii) Complete double entry system
6

7

8

9

10

11

12

13

14

15

16

(iii) Close accounts with drawing the trail balance
17

CLIENT 2
(a) Statement of profit and loss for Peter Pipe
18

Profit &Loss account of Peter Pipe for the year ended at 31st December 2016 is as follows:
19

(b) Statement of financial position for Peter Pipe
Statement of financial position of Sole trader Peter Pipe for the year ended at 31st
December, 2016
20

CLIENT 3
(a) Prepare the statement of profit and loss of Rain tree Ltd.
Profit and loss Statement of Rain tree Ltd.
For the year ended at 30th September 2016
(b) The statement of financial position
Balance sheets of Rain tree Ltd
for the year ended at 30th September 2016
21

(c) Explains the accounting concept of consistency and prudence
Consistency concept: The concept of consistency determines accounting method that are
adopted for consistently within the future. In other words, it could be stated that business should
use same method every year for accounting transaction. It ensures that enterprise not change
their accounting policy unless they are not getting valid reason towards it (Rathee and Kapil,
2015). Consistency is refers very important which need to comparability that enable to investors
to use financial statements to compare it with statements of company. For example, Rain tree is
using decline balance deprecation method. Thus, as per the consistency concept, they have
responsibilities to continue decline balance depreciation method for a continuous period. If they
want to change their method to charge deprecation, such as straight line method they have
responsibilities to give proper reason for changing the method (Ball, Grubnic and Birchall,
2014).
22

Prudence concept: In this type of concept, accounting transaction and other event
uncertain. In this aspect, relevancy need to be report time to time which makes estimation that
requires for judgement to counter the uncertainty. With making judgement, prudence is key
accounting principles that makes sure assets and income in overstated. In this way liabilities and
expenses are determines to create profitability (Ismail, Ramli and Darus, 2014). For example,
bad debts are probable is using in various types of enterprise which creates contra account to
account receivables that called allowance. Some liabilities are contingent depends on future
which depends on future occurrence of an event such as law suit, etc.
(d) Describes the purposes of depreciation in formulates accounting statements
Depreciation is accounting concept and method that assist to allocate cost of tangible
assets in a useful life. Within the enterprise, different types of long term assets are allocating
resources in term of tax and many other purposes. In respect to match the cost of productive
assets, revenue earned through using the asset (Zadek, Evans and Pruzan, 2013). It is hard to
create link with revenue with costing so that depreciation assist to usually allocated in various
years in which it has been used. Depreciation is collectively and systematically determines that
moves in term of cost from balance sheet. In an income statement, it also explains useful life of a
particular asset for determines results in a systematic way.
Main aim is to charge depreciation is to allocate expenses in a portion of particular
element that relates to revenue which generated through the assets. This is also known as
matching principle in which revenue and expenses appear in income statements. In this aspect,
business can make proper connection with generation of revenue and specific asset. Deprecation
type is also closely related with revenue to asset that is usage to charge natural resources to
expenses as they are extracted. Beside this, it is not effective option that assist to make expenses
that recognize in sales as it occurs in seasonal time (Carmona, Ezzamel and Gutiérrez, 2016).
Another purpose is considering to calculate depreciation is determines true value and picture that
implies fair outcomes and results that is related to supply and demand.
Depreciation account is also assists to make proper formulation of financial statements
that assist to generate more profits and revenue. With the help of approximately linking,
recognition of revenue and expenses as per specific time. It makes threatens our credulity when
the business uses accelerated depreciation. Further, it is also determines fluctuation in term of
increasing and decreasing in market value of particular assets which creates historical value in
23

term of permanent falling with investment. In addition to this, it is also determines amortisation
that is used to creating loss in the value of tangible assets (Michelon, Pilonato and Ricceri,
2015).
CLIENT 4
(i) Prepare a bank reconciliation statement
(ii)Prepare Kundal Ltd.'s updated cash book
(iii) Prepare a bank reconciliation statement
In a book keeping of the organisation, bank reconciliation is determines as the process
which explains the differences that is specified in a particular date between bank balance. It is
24

also showing enterprise's bank statements that is supplied by the bank. In this aspect,
corresponding amount has been shown in own accounting records. In addition to this, it is also
ensures payment which have been processed and collects cash that is deposited into banks.
Reconciliation statements are very helpful to ascertain difference in bank and book balance. In
respect to pass adjustment and correction with ascertain effective results in the business
(Carmona, Ezzamel and Gutiérrez, 2016). To considering reconciliation, following steps has
been taken:
Step 1: In this step, bank collect all necessary documents which would be determines preparation
of the reconciliation. In this aspect, the most common documents would be carry in bank
statements which received from the bank within a register month. In an accounting industry,
most of the industry registered with printing of accounting software and used of reconciliation
(Ismail, Ramli and Darus, 2014). Bank statements also tells bank balance in a particular month
which describes for particular results.
Step 2: It is the second step which describes preparation of bank reconciliation in the banks. In
this way, object of this step is determines towards account for all deposits and withdrawals. In
this aspect, records are also classified with manual preparation in the reconciliation which would
be collected in respect to preparation of entries. In a computerized accounting programs, cleared
entries also determines as an item which recorded in company records and banks records
(Michelon, Pilonato and Ricceri, 2015).
Step 3: In this step, item has been marked which cleared on a checking registered. In addition to
this, the bank need to moves toward list of many items that are collected and register within a
particular records.
Step 4: In this step, all outstanding debits and credits elements considering together. Any debits
have not clear any account which is describes in term of deducting from balance on the bank
statements. Further, any credit element which has not accounted will be added in balance of bank
statements (Ball, Grubnic and Birchall, 2014).
Step 5: At last, balance need to be matched which ascertain effective results and performances.
With the help of proper balance of current records also maintains that ascertain to make effective
results and performances (Carmona, Ezzamel and Gutiérrez, 2016).
25

CLIENT 5
(a) Prepare and balance in books of Henderson
(i) Sales ledger control account
26

(ii) Purchase ledger control account
(b) Control account
Control account is used to record the balance number of various subsidiary accounts that
assist to provide for cross checking. Control account is determines as the summary within a
general ledger. In addition to this, it is also providing the details which make proper support to
determines balance as a summary which contained in ledger. The main aim is to make control
account to maintains general ledger with free of details. Hence, the company can get correct
balance in the financial statements (Ball, Grubnic and Birchall, 2014). For instance, account
receivable can be control within general ledger of Henderson. If it is control account, the
enterprise will easily update their outcomes with few of amounts. It also includes collection for a
day, total amount would be updates within a month. Total collection for a day, returns and
allowances for a day need to be manage (Carmona, Ezzamel and Gutiérrez, 2016). In addition to
this, details on each customer and transaction would be recorded in account receivable control
account in the general ledger.
This is working in term of probably that makes subsidiary ledger. It is working in well
term that makes details about activity which demonstrate high sales at workplace. There are
different types of accounting tools has been used to calculate it carefully. It also creating error in
URL entered into a web browser (Ismail, Ramli and Darus, 2014).
27

CLIENT 6
(a) Describes suspense account and main features of it
Suspense account can be determined as the section of company's books. It is helpful enough in
which proper recording is made for the unclassified credits and debits (Uppal and Khanna,
2014). It enables to hold upon temporarily unclassified transactions and firm make sure that they
take up decision with relation with their classification. All the transaction is included in the
general ledger of the organization. For investing suspense account can be determined as a
brokerage account in which investor places money or they can also place short term security
temporarily. It takes place depending upon the type of investment for long term purpose
(Bonaparte, Austin and Okoro, 2015).
Organizations make sure that all the suspense account are cleared on regular basis and
this is done on the internal accounting practices of the firm. In order to make the account clear, it
is only possible when the amount reaches zero. Further, it is important to make sure that any type
of suspended amount is properly allocated in order to designated accounts. Further, there is not
proper time in order to clear out the process (Hansen, Krylov and Moore, 2016). There are many
organizations that complete it cyclically. In this context, it includes process the main the
suspense account zero on quarterly or monthly basis. Further, there are three different type of
situation in which suspense account is considered and they are as follows:
Brokerage suspense accounts: It holders in fund temporarily and this happens when
transaction is completed (Geetha, Kumar and Jothi, 2013). This can be understood with the help
of example, in case an investor is selling his/her certain securities for $400 and getting to buy
some other securities for the same amount, then the sale that is done for $400 will move to the
suspense account and it will remain in that account until it can be allocated to the new purchase.
Mortgage suspense accounts: Mortgage servicer make use of suspense account in order
to hold up funds when the amount of borrower is less or when it is more than the standard that is
being set (Mohnani and Deshmukh, 2013). In such condition, it makes the amount temporary and
it held upon by the servicer in order to determine the portion of fund that will be used to pay.
Suspense account in Business Accounting: Even for business accounting, suspense
account is used temporarily for the transactions that are being vetted. This happens in order to
function all the charges need to be associated (Uppal and Khanna, 2014). Further, it is a type of
28

actual account for the bank and it also consists of its own account number, keeps al the funds and
it also separates from when compared with those that already have been differently categorised.
In such condition it allows to record all the transactions separately to funds without even
requiring the transaction that need to be fully allocated. Further, this account is also helpful
enough to hold upon information based on discrepancies and it enables to gather more
information or data (Bonaparte, Austin and Okoro, 2015).
Further, there are different type of features for suspense account and it is highly
beneficial for the organization. With this respect, suspense account can also be used when there
is proper account related to all the transaction when they can not be determined that the
transaction is actually recorded (Hansen, Krylov and Moore, 2016). This can be understood with
the help of an example, when one receive a partial payment from customers and conditions in
which one is not sure about the invoice that has to be paid off. When the confusion gets settled,
then the amount that was given by customer can be moved into suspense account. More
specifically, there is another example that will be helpful in order to understand it. With this
respect, when one receives partial payment from customer of $200, then a suspense account need
to be opened up and it should be added $200 credit and then the cash account should be debited
for the same amount (Geetha, Kumar and Jothi, 2013). When full amount that has to be provided
by the customers is paid, then one can credit their Account Receivable.
(b) Trial balance
29

(c) Journals entries with corrections
(d) Differentiate between suspense account and clearing account
Suspense account: Suspense account is an account which is used in books of the
enterprise in term of items are entered temporarily which is allocates to make corrections in final
accounts. It shows difference in trail balance in matching of dr. and cr. Side. It shows imbalance
which discovered and corrected with larger credits. In addition to this, conversely it creating
reason of corrections that is removed from trial balance (de Villiers, Rinaldi and Unerman,
2014). On the other hand, clearing account is usually creating in banks which contains costs and
amount which transfer to the another bank account. For example, income summary account is
contains revenue and expenses which would be transfer to retained earning which close in fiscal
period.
Account that is used to hold records on temporary basis are called as suspense account. It
could be receipts, journal entries or cash disbursements. They are found on the general ledger.
Amounts which are recorded in a suspense account get transferred into some other account
(Ismail, Ramli and Darus, 2014). Generally, to make income statements suspense account can be
used. Revenue and amounts of expenses is hold by suspense account till they gain back yearly
earnings in the balance sheet when company's financial period ends. Purpose of using the
suspense account is at transaction time it is not possible to determine proper account. These type
of accounts are a control risk. Suspense account is used for preparing trail balance (Michelon,
Pilonato and Ricceri, 2015). It is the closing balance of a particular account. In accounting cycle,
calculations are performed for it too. When trail balance is at the stage of out of balance such as
30

conditions like credits are larger than debits or vice versa., then suspense account is used to hold
the difference in balance till the corrections are made for imbalance occurred. Suspense account
can be used for unidentified transactions as well. It is used to hold the records of transactions at
initial stage. For example, when you do not receive complete payment from the customer or has
received certain amount only,and till the confusion is cleared and settled , at that time received
amount can be transferred into permanent account from suspense account. Suppose customer
made payment of $100 of complete amount, then this amount will be transferred into suspense
amount. After customer makes complete payments, then the amount of suspense account will be
debited into Accounts receivable (Carmona, Ezzamel and Gutiérrez, 2016).
Whereas, to hold transactions clearing accounts can be used. It is required to ensure
information is completely and correctly recorded. It is basically temporary account. It holds costs
that can be transferred to other account. The account is used for the purpose of making summary
of same kind of transactions. Clearing account is opened temporarily in the general ledger (de
Villiers, Rinaldi and Unerman, 2014). Let's take an example of operating expenses. Clearing
account for operating expense will keep record of operating expenses entries and real account of
operating expense will be closed.
Example of clearing account:Items that are not billed but have been received. Clearing accounts
are intermediate .They are temporary in nature. They remain till the event happens. It is used to
track on going transactions (Michelon, Pilonato and Ricceri, 2015). Both suspense and clearing
accounts are periodically 'Zeroed out'.
Clearing account is used the amounts which does not have surety to receive in future. If a
customer made partial payment but has no guarantee that it would receive complete payment ,
then such type of amount is kept in clearing account that can be used in future references.
It can be used to transfer amount to the main account if it has low balance. In order to determines
in difference in suspense account and clearing account, following elements includes:
Basis Suspense account Clearing account
Temporary account Suspense account is
temporarily account which is
used in trail balance to match
However, clearing account is
used to hold transaction for
posting later and ensure
31

Dr. and Cr. Balance
(Michelon, Pilonato and
Ricceri, 2015).
information which is recorded
correctly and completely.
Handling uncertainties In order to handle
uncertainties, suspense account
is holding transaction with
multiple outstanding which
may be send in payment
without indicating for
particular item.
On the other hand, clearing
account shows putting in
transaction of bank in a
particular statement to creating
balance between pass book and
cash book (Ismail, Ramli and
Darus, 2014).
Using clearing accounts In this aspect, no transaction
has been evolved with
recording to maintain suspense
account. With undertake
different activities, it creating
permanent revealed which
verified money in the account
(Carmona, Ezzamel and
Gutiérrez, 2016).
Beside this, in clearing account
receivable are demonstrates for
sampling distribution of
clearance. With the help of
proper address of clear
account, income and expenses
will be matching the concept.
Closing clearing and suspense
accounts
With the help of suspense
account, the company can
make zero balance at the end
of statement. In this aspect,
practice require make closing
in temporary accounts at the
end of each fiscal year.
Suspense account is also
working differently which
closed for ascertain expenses
(de Villiers, Rinaldi and
In clearing account, recorded
are clearly shows reported
which make closing through
fixed schedule.
32

Unerman, 2014).
33

CONCLUSION
Accounting is referred to be one of the most considerate outlook of almost all sort of
business organisation. Wherein, this consideration is irrespective of their nature and type of
business and directly links to their economic aspects of the undertaken operations. It is in
accordance to its entitlement where such accounting directly configures their financial practices
of business by together acknowledging their budgetary requirements and other associated
considerations related to funding and investments, etc. A defined accounting system to manage
the finances of the business is a foremost objective of financial accounting system where the
present report has highlighted the undertaken approaches of distinct organisational bodies as
conferred in the given scenario. This report has together entailed some significant measures of
accounting that are usually undertaken by the business establishments and are beneficial for the
management of their funds and investments. This entire report has focussed upon four segregated
tasks with a foremost task to record the business related transactions by undertaking the double
entry book keeping for extracting a trial balance. It has together reflected the preparation of final
accounts for distinct type of companies by performing bank reconciliation statements and lastly
recording the undertaken transactions from suspense accounts to correct accounts.
34

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