Alphabet Accounting Podcast

Episode 3 - Letter A (Part 3)


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In this episode, we explain ARGA, Authorised Shared Capital and one of our favourite words, Audit

ARGA: Audit, Reporting and Governance Authority (ARGA), who they are and what ARGA does.

Audit: an overall introduction to what an external audit is and why large companies need an Audit due to the divorce of ownership and management.

Authorised Shared Capital: A distinction is explained between authorised share capital, being the number of shares a company may issue and the actual issued share capital, which is shown on the Statement of Financial Position.

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Alphabet Accounting PodcastBy Teaching and Learning Enhancement