CIMA Learning System 2007 Financial Accounting and Tax Principles

by Rolfe

• ISBN13: 9780750680493
• ISBN10: 0750680490
• Edition: Looseleaf
• Format: Board Book
• Copyright: 2006-10-13
• Publisher: Elsevier Science
• More Book Details
• Purchase Benefits

Summary

The 2007 edition of CIMA's Official Learning Systems has been written in conjunction with the CIMA faculty to fully reflect what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2007 Study Systems provide complete study material for the May and November 2007 exams. The new edition maintains the popular loose-leaf format and contains: * practice questions throughout * complete revision section * topic summaries * recommended reading articles from a range of journals * May 2006 Q & A's * The official study systems are the only study materials endorsed by CIMA * Updated to reflect changes in the syllabus and written by the Examiner and CIMA faculty * Complete integrated package incorporating syllabus guidance, full text, recommended articles, revision guides and extensive question practice

Table of Contents

Principles of Business Taxation

Introduction

Direct Taxes on an Enterprises Profits and Gains

Indirect Taxes and Employee Taxation

Administration of Taxation

Internal Taxation

Taxation in Financial Statements

The IASC and the Standard-Setting Process

Regulatory Framework

The Role of the External Auditor

Published Financial Statements

Reporting Financial Performance

Cash-flow Statements

Non-current Tangible Asset Standards

Accounting for Leases

Inventories and Construction Contracts

Non-current Intangible Assets

Share Capital Transactions

Recognition and Disclosure of Other Significant Accounting Transactions

Working Capital Ratios

Sources of Short-term Finance and Types of Investment

Working Capital

Receivables and Payables

Working Capital: Inventory

Working Capital: Cash

Preparing for the Examination

Table of Contents provided by Publisher. All Rights Reserved.