ACO01 – FINANCIAL ACCOUNTING MOCK EXAM Time: 90 minutes PART 1. MULTIPLE CHOICE QUESTIONS (40 points) This is a multiple choice part containing 20 questions. Each question is followed by THREE suggested answers – only one of which is correct. You will score 2 points for each correct answer. You will not lose any mark for wrong answers. You may attempt as many questions as you wish. 1. Which of the following items would most likely be classified as an operating activity? A. Issuance of debt. B
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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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Answers Fundamentals Level – Skills Module‚ Paper F9 Financial Management 1 (a) December 2007 Answers (i) Price/earnings ratio method valuation Earnings per share of Danoca Co = 40c Average sector price/earnings ratio = 10 Implied value of ordinary share of Danoca Co = 40 x 10 = $4·00 Number of ordinary shares = 5 million Value of Danoca Co = 4·00 x 5m = $20 million (ii) Dividend growth model Earnings per share of Danoca Co = 40c Proposed payout ratio = 60% Proposed
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REVISION NOTES FOR PRELIM BIOLOGY: [ A LOCAL ECOSYSTEM ] ~ Ecosystems: “any area that contains living organisms interacting with each other and their environment. In a balanced ecosystem‚ there is a flow of energy through it and recycling of some materials” Inputs and Outputs of Ecosystems include: - the energy flow through the ecosystem; energy from the sun flows one way through‚ with heat loss at each trophic level - the input and recycling of inorganic and organic material (matter) - the
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Msys 111 revision Compare and contast RFID tags and bar codes RFID Radio frequency id technology Can read rdif tags from a greater distance Don’t need to be put in a line of sight with the scanner Can be read at faster rate than bar codes Contain high levels of security Barcodes Traditional visual representation of data. Much smaller and lighter than RFID tags therefore easier to use Less expensive Work with the same accuracy Universal technology Key difference is bar codes are the traditional
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Alex Mortberg Professor Clapham English 1001-126 9 December 2014 Malnutrition’s Best Friend‚ Disease: Revision Malnutrition is more detrimental than the average person realizes. People assume that malnutrition only pertains to developing countries and that it’s due to poverty; however‚ malnutrition is everywhere and waiting to grip onto its next victims. It affects people around the world no matter what color skin or gender they are; malnutrition can affect anyone. Malnutrition affects the immune
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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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COOBER PEDY – EXAM REVISION LOCATION: Coober Pedy is a town in northern South Australia‚ 846 kilometres north of Adelaide on the Stuart Highway. CLIMATE: Desert Climate. Between April and October the weather is very pleasant. Typical of a semi desert climate‚ the days (16 to 20° C) are mild to warm but the desert nights are cold. From November to March the weather warms up and summer temperatures can range from 35° C to the 45° C in the shade‚ with occasional dust storms. The annual rainfall
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Biology Revision notes Ecology: 1) Ecosystems‚ sampling and population studies Population: All the individuals of a given species living together in the same area and at the same time. Community: Community: all the individuals of all the species living together in the same area and at the same time. Habitat: The area in which an organism lives within an ecosystem Niche: describes where an organism lives‚ what it does (its role)‚ what it feeds on and how it interacts with other organisms and the
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describes the “walking wounded‚” or a patient with only minor injuries. A black tag is used for those in which death is imminent. This system of color coding makes for an organized treatment plan in what would otherwise be a caotic situation. In the mock disaster assignment‚ I was assigned the role of a Registered Nurse. I was in the yellow tag room‚ where I was responsible for rapid patient assessment upon arrival. I worked with a team of nurses to come up with the best treatment possible for our
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