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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Types of Law Just for Your Information :) Public Law and Private Law Criminal Law and Civil Law Criminal Law -‐ A form of public law. -‐ Case must be proved by the prosecution beyond reasonable doubt. -‐ Person guilty must be punished by fines‚ or imprisonment. -‐ Object -‐ to regulate society by the threat of punishment
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PAPER P5 DECEMBER 2011 REVISION PERFORMANCE MEASUREMENT (1) FINANCIAL PERFORMANCE: GROWTH: Revenue / Profits / EBITDA / Market Share PROFITABILITY: Absolute profit / ROCE / Profit margin GEARING: Gearing ratio LIQUIDITY: Current ratio / Net cash flow SHAREHOLDERS: EPS / Share price / PE ratio Always comment on any significant changes (e.g. new issue of shares) and likely reasons/effects (e.g. new investment - therefore possibly more profit in the
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Corporate code of ethics. Purposes A corporate code of ethics (sometimes contrasted with a professional code) has five general purposes. The first is communicating the organisation’s values into a succinct and sometimes memorable form. This might involve defining the strategic purposes of the organisation and how this might affect ethical attitudes and policies. Second‚ the code serves to identify the key stakeholders and the promotion of stakeholder rights and responsibilities. This may involve
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Section B TWO questions ONLY to be answered Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall Kaplan Publishing/Kaplan Financial Paper P2 (INT & UK) ACCA FINAL ASSESSMENT ACCA P2 (INT & UK) CORPORATE REPORTING © Kaplan Financial Limited‚ 2010 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such
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versus the Brooke Corporation April Mallari Accounting/291 February 2‚ 2012 Joseph Ori * The purpose of this article analysis is to identify situations that may lead to unethical practices and behavior in accounting. Brooke Corporation and founder Robert Orr are an example of how Sarbanes Oxley (SOX) laws have not been as effective as most want to believe as based on the article‚ “Eight Years after the Fact is SOX working? A Look at the Brooke Corporation” by Beth Hazels. Brooke Corporation
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ACCA Paper P5 Advanced Performance Management Class Notes June 2011 © The Accountancy College Ltd‚ January 2011 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. 2 Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE & TABLES PROVIDED IN THE EXAMINATION
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These are the 4 main reasons I think Tesco as business are successful and are managing through these tough economic times. First of all I think the club card is a major contribution to the success of the business. 1st Club card Tesco has one of the most advanced secondary research systems in consumer understanding with its Clubcard. It allows Tesco to see what sort of products each individual customer shopping profile‚ if they keep missing off essentials it is likely the customer is going elsewhere
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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. The Association of Chartered Certified Accountants FOR FREE ACCA RESOURCES VISIT: http://kaka-pakistani.blogspot.com Paper F7 (INT) ALL FIVE questions are compulsory and MUST be attempted 1 On 1 October 2005 Pumice acquired the following non-current investments: – 80% of the equity share capital of
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OXFORD BROOKES UNIVERSITY RESEARCH AND ANALYSIS REPORT “AN EVALUATION OF THE BUSINESS AND FINANCIAL PERFORMANCE OF D.G. KHAN CEMENT COMPANY LIMITED (DGKCC) BETWEEN 1 JULY 2004 AND 30 JUNE 2007” (Word count: 6‚498) Presented by: KAMRAN KHALID ACCA reg. # 1431751 September 2008 CONTENTS Page No. 1. Research Objectives and Overall Research Approach 1.1 – Topic Chosen and the Selected Organisation 1.2 – Project Objectives 1.3 – Research Questions 1.4 – Research Approach
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