C E & R E V I S I O N K I T In this January 2010 new edition We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2009 exam We provide the ACCA examiner ’s answers as well as our own to the June and December 2009 exams as an additional revision aid Our i-Pass product
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Describe an occasion on which you had to demonstrate ethical behavior. During my two years spent in an audit firm I have encountered several situations in which I had to consider several ethical issues. In most of the circumstances it was quite easy to demonstrate ethical behavior and to comply with the firm’s internal regulations. However‚ I have recently encountered a very difficult situation. I was working for a client in the mobile phones industry. The audit team was composed of four
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P6 – Advanced Tax (Jun-14) Corporation Tax Large Company - Quarterly payments due: 1. 6 months + 14 days after CAP start 2. 9 months + 14 days after CAP start 3. 12 months + 14 days after CAP start 4. 15 months + 14 days after CAP start Patent Profits will use 10% rate on income as a result of R&D‚ being phased over 5yr (only 60% currently) Augmented Profits use to decide size of company: AP = Taxable Trading Profits + FII (Frank Investment Income) (dividend from non-associated companies
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UNIT 6. BUILDING TECHNOLOGY IN CONSTRUCTION MR. BARTON P7- Explain the implications of environmental issues and legislative constraints on building construction Today’s Designers‚ Architects and Constructors have a duty of care to strive to produce energy efficient and energy saving buildings. Where possible the sustainability of resources / materials and techniques must be a primary concern in the decision making process. Environmental issues in relation to construction Heavyweight
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Law Criminal Law Civil Law Crime committed against the state Sets rights & Duties of people between themselves Must prove guilt Must show liability Guilt must shown to be beyond reasonable doubt Liability shown on the balance of probabilities Regulates society by threat of punishment Rights the financial position so that no wrong had occurred Fine‚ imprisonment‚ community service. Damages or other remedies (specific performance/injunction ) Sources of Law Law Case Law (follow earlier decisions)
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P7 unite 4 1. What is target audience? Target audience is a particular group of people which a product‚ an advertisement or a television and a radio program aimed at. A target audience can be separated into deferent groups such as gender‚ age group‚ marital status‚ e.g. male‚ young people‚ single people. For example Dell Company wants to sell their laptops at a reasonable price‚ so their target audience is students‚ small business which can be afforded to buy. http://en.wikipedia.org/wiki/Target_audience
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PAPer P3 revision notes June 2009 Examinations P3 examiner’s comments After each exam‚ the examiner makes very comprehensive comments on candidates’ performance. Many comments are very question specific and are available in full on the ACCA website. Here is our distillation of the recurring‚ more general comments and complaints (our emphasis of certain key words). In even more condensed form‚ the advice is: * Apply models to the information in the scenario. Merely explaining models
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ACCA Paper F7 Financial Reporting (INT) Class Notes June 2011 www.studyinteractive.org © The Accountancy College Ltd January 2010 All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of The Accountancy College Ltd. W W W .S T U D Y I NT ER A C T I V E .OR G 2 Contents PAGE INTRODUCTION TO
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ACCA P6 Advance Taxation SMART COMPENDIUM NOTES For Exams in June & December 2015 Syllabus Coverage 100% Marks Oriented (Exam Focused) Authenticity (Reviewed by top tutors) 40 Relevant (ICAEW‚ ACCA F6&P6) Time Saving: (Just on 40 pages) Pages only AZIZ UR REHMAN (ACCA) Contact: Mob: +923327670806 Emaiil: azizurrehman89@hotmail.com Contact: +923327670806 azizurrehman89@hotmail.com ACCA P6 (ADVANCE TAXATION) CONTENTS Chapter 1 Income tax computation‚ Trust income‚ Tax Reducer & Pension
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ACCA F6 Taxation FA 2010 Exam paper • 3 hours long • 15 minutes reading time • 5 compulsory questions Q1 – Income Tax Q2 – Corporation Tax Q3 – Capital Gains Tax / Chargeable gains Q4 & Q5 – Any other area of the syllabus Minimum of 10 marks on VAT INCOME TAX COMPUTATION AND PROPERTY INCOME Income tax overview • Tax year 6 April – 5 April • 2010/11 • Calculate taxable income for tax year • Calculate income tax thereon Taxable income Income assessable Profits from a trade‚ profession
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