SULTAN TAX ASSOCIATES TAX YEAR TAXATION OF WITHHOLDING TAX ON GOODS AND SERVICES 2012 WITHHOLDING TAX ON GOODS AND SERVICES TAX YEAR 2011 (1st July 2011 to 30th June 2012) [Provisions applicable w.e.f. 1.7.2011 onwards] 1) Section 153(1) of the Income Tax Ordinance‚ 2001 provides that every prescribed person making a payment in full or part including a payment by way of advance to a resident person or permanent establishment in Pakistan of a non-resident person: (a) (b) (c) for sale of goods;
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ACCA Corporate Reporting Paper P2 (International) Practice & Revision Notes ARP213I ARP213I Contents Page Introduction How to use the Practice & Revision material 4 The examination paper and syllabus aims 5 Analysis of past papers 6 Skills bank 9 Knowledge bank 25 Appendices 93 ARP213I 3 INTRODUCTION Introduction How to use the Practice & Revision material Step 1 Learn Until now you have been introduced to the core skills needed
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48 technical GrADe ‘A’ rAp relevant to all acca qualification students The following points summarise the RAP markers’ guidelines‚ which include the criteria that must be satisfied in order to achieve an A grade. understanding of accounting and business models ‘Grade A – An appropriate choice of theory and concepts. Very clear relevance and evidence of wider reading.’ Markers are looking to see if students have used an appropriate range of relevant accounting and business models‚ linking
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ACCA REVISION MOCK Financial Reporting (International) December 2011 Question paper Time allowed Reading and planning: 15 minutes Writing: 3 hours All FIVE questions are compulsory and MUST be attempted. Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. Kaplan
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ACCA Paper P7 (INT) Advanced Audit & Assurance Class Notes December 2011 Lecturer: Contents INTRODUCTION TO THE PAPER 2 CHAPTER 1 – REGULATORY ENVIRONMENT 3 CHAPTER 2 – PROFESSIONAL AND ETHICAL CONSIDERATIONS 8 CHAPTER 3 – PRACTICE MANAGEMENT 13 CHAPTER 4 – ASSIGNMENTS I: THE AUDIT OF FINANCIAL STATEMENTS 16 CHAPTER 5 – ASSIGNMENTS II: GROUP AUDITS 42 CHAPTER 6 – AUDIT REPORTS AND OTHER REPORTS 45 CHAPTER 7 – ASSIGNMENTS III: OTHER ASSIGNMENTS 57 CHAPTER 8 – CURRENT ISSUES
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Morality is a set of rules concerning right and wrong behaviour. Ethics is the branch of philosophy that attempts to provide clear arguments about which moral rules are best and how those rules ought to be interpreted. There are several different ethical theories or frameworks for ethical decision-making‚ each of which has been advocated by prominent moral philosophers. Some philosophers‚ for example‚ advocate thinking about ethics entirely in terms of consequences: what action will produce the
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ACCA OBU RAP (Under construction) In my current position‚ I am in responsible to directly earn revenue for the company from the clients.The process is‚ I have to analyse customer database‚ Filter the potential customers and Communicate with them regarding business relationship and potentially build up relationship. The senior colleagues often try to enter the details of the client that are not brought to the company and attempt to earn commission for that.They think that As it is not cost effective
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ACCA P3 – PROFESSIONAL LEVEL Business Analysis SMART Notes Prepared by Darren Sparkes Email: darrensparkesnotes@sky.com ACCA P3 - Business analysis These notes are not intended to cover the whole of the ACCA P3 syllabus ©Darren Sparkes‚ 2010 1 Contents Page no. Paper 3 Examiners Approach…………….….... 3 Extracts from the Examiners report ……….…...4 Examination Technique……………….…..……..7 Background and examination format..…............9 Syllabus Overview………………………...........10 Strategic
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have a clear idea with what am I going to discuss with him. I was confused‚ rather lost with a couple of options/ideas in terms of the project‚ but my mentor immediately caught my uneasiness and he himself initiated the discussion. He asked me some questions regarding my interest and objectives for choosing the particular project and spotted the ideal topic on which I should research and write a report on. This was the time when he gave me basic outlines on how should I approach the subject‚ the ways
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GDP Per Capita as a Measure of well being When countries are compared using their GDP per capita important factors such as health‚ education and quality of environment are not included and thus the overall well being of the nation may not be accurately measured‚ in order to determine whether this statement is accurate we should compare well being in countries with differing GDP per capita results‚ we will examine various statistics from the United States‚ Norway and the Netherlands. Factors such
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