Financial Accounting And Tax Principles for May And November 2005 Exams: For May And November 2005 Exams

by Rolfe, Tom

• ISBN13: 9780750664110
• ISBN10: 0750664118
• Edition: Looseleaf
• Format: Hardcover
• Copyright: 2004-11-11
• Publisher: Kaplan Test Prep

Summary

The 2005 edition of CIMA's Official Study Systems have been fully updated to reflect the new syllabus. Financial Accounting and Tax Principles has been written by the examiners to fully reflect what could be tested in the exam. Updated to incorporate legislative and syllabus changes, the 2005 Study Systems provide complete study material for the May and November 2005 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 * pilot paper

Table of Contents

Principles of Business Taxation + Introduction

Direct Taxes on an Enterprise's 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.