CIMA Exam Practice Kit: Financial Accounting and Tax Principles [illustrated edition] 9780750665902, 0750665904
CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provide
276 34 759KB
English Pages 366 Year 2005
Table of contents :
front cover......Page 1
copyright......Page 5
table of contents......Page 6
Introduction......Page 8
About the Authors......Page 10
Syllabus Guidance, Learning Objectives and Verbs......Page 12
Learning Outcomes, Syllabus Content and Examination Format......Page 16
Examination Techniques......Page 22
1. Introduction to the Principles of Business Taxation......Page 24
2. Direct Taxes on Profits and Gains of Enterprises......Page 28
3. Indirect Taxes and Employee Taxation......Page 44
4. Administration of Taxation......Page 50
5. International Taxation......Page 54
6. Taxation in Financial Statements......Page 62
7. The IASC and Standard Setting Process......Page 76
8. The Role of the External Auditors......Page 100
9. Published Financial Statements......Page 106
10. Reporting Financial Performance......Page 148
11. Cash-flow Statements......Page 164
12. Non-current Tangible Assets......Page 186
13. Accounting for Leases......Page 200
14. Inventories and Construction Contracts......Page 232
15. Non-current Intangible Assets......Page 262
16. Share Capital Transactions......Page 276
17. Events after Balance Sheet Date......Page 296
18. Working Capital Ratios......Page 314
19. Short-term Finance and Types of Investment......Page 318
20. Working Capital: Receivables and Payables......Page 328
21. Working Capital: Inventory......Page 334
Pilot Paper......Page 338
front cover......Page 1
copyright......Page 5
table of contents......Page 6
Introduction......Page 8
About the Authors......Page 10
Syllabus Guidance, Learning Objectives and Verbs......Page 12
Learning Outcomes, Syllabus Content and Examination Format......Page 16
Examination Techniques......Page 22
1. Introduction to the Principles of Business Taxation......Page 24
2. Direct Taxes on Profits and Gains of Enterprises......Page 28
3. Indirect Taxes and Employee Taxation......Page 44
4. Administration of Taxation......Page 50
5. International Taxation......Page 54
6. Taxation in Financial Statements......Page 62
7. The IASC and Standard Setting Process......Page 76
8. The Role of the External Auditors......Page 100
9. Published Financial Statements......Page 106
10. Reporting Financial Performance......Page 148
11. Cash-flow Statements......Page 164
12. Non-current Tangible Assets......Page 186
13. Accounting for Leases......Page 200
14. Inventories and Construction Contracts......Page 232
15. Non-current Intangible Assets......Page 262
16. Share Capital Transactions......Page 276
17. Events after Balance Sheet Date......Page 296
18. Working Capital Ratios......Page 314
19. Short-term Finance and Types of Investment......Page 318
20. Working Capital: Receivables and Payables......Page 328
21. Working Capital: Inventory......Page 334
Pilot Paper......Page 338
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