Financial accounting and tax principles: managerial level
Gespeichert in:
1. Verfasser: | |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Oxford [u.a.]
CIMA Publ.
2008
|
Ausgabe: | 2008-09 ed., 1. publ. |
Schriftenreihe: | CIMA exam practice kit
P7 |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
ISBN: | 9780750686907 0750686901 |
Internformat
MARC
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245 | 1 | 0 | |a Financial accounting and tax principles |b managerial level |c John Dunn ; Mike Rogers |
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650 | 4 | |a Taxation / Examinations / Study guides | |
650 | 4 | |a Taxation / Examinations, questions, etc | |
650 | 4 | |a Steuer | |
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Datensatz im Suchindex
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adam_text | Contents
Syllabus Guidance, Learning Objectives and Verbs ix
Learning Outcomes, Syllabus Content and Examination Format xiii
Examination Techniques xix
1 Introduction to the Principles of Business Taxation 1
Subject Focus 3
Questions 4
Answers 6
2 Direct Taxes on Profits and Gains of Enterprises 9
Subject Focus 11
Questions 13
Answers 22
3 Indirect Taxes and Employee Taxation 31
Subject Focus 33
Questions 35
Answers 39
4 Administration of Taxation 43
Subject Focus 45
Questions 46
Answers 47
5 International Taxation 49
Subject Focus 51
Questions 52
Answers 56
6 Taxation in Financial Statements 63
Subject Focus 65
Questions 66
Answers 74
7 The IASC and Standard Setting Process 87
Questions 99
Answers 101
8 Regulatory Framework 107
Questions 109
Answers 110
vi Contents
9 The Role of the External Auditors 113
The background of external auditing H5
The audit process - steps in the auditing cycle 116
Materiality
117
Forming an opinion l L
Multiple choice questions H
Multiple choice answers 120
10 Published Financial Statements 123
Changes in equity
Questions
Answers 143
11 Reporting Financial Performance 155
Questions 167
Answers
12 Cash-flow Statements 175
Questions 179
Answers 188
13 Non-current Tangible Assets 201
Questions 210
Answers 213
14 Accounting for Leases 217
Questions 226
Answers 233
15 Inventories and Construction Contracts 255
Questions 268
Answers 275
16 Non-current Intangible Assets 285
IAS 38: Intangible assets 288
Questions 291
Answers 294
Fair value less cost to sell 298
Value in use 299
Cash generating unit 299
Question 300
Answer 301
17 Share Capital Transactions 303
Issue of shares 307
Accounting issues 308
Application entries 309
Bonus issues 315
Questions 319
Answers 322
18 Recognition and Disclosure of Other Significant Accounting Transactions
Questions 332
Answers 337
Contents vii
19 Working Capital Ratios 341
Measures of short-term solvency 343
Measures of performance of working capital management 344
Questions 345
Answers 347
20 Short-term Finance and Types of Investment 349
Questions 352
Answers 358
21 Working Capital: Receivables and Payables 365
Questions 368
Answers 370
22 Working Capital: Inventory 375
Questions 378
Answers 380
23 Working Capital: Cash 383
Questions 386
Answers 388
24 May 2007 Questions and Answers 391
|
adam_txt |
Contents
Syllabus Guidance, Learning Objectives and Verbs ix
Learning Outcomes, Syllabus Content and Examination Format xiii
Examination Techniques xix
1 Introduction to the Principles of Business Taxation 1
Subject Focus 3
Questions 4
Answers 6
2 Direct Taxes on Profits and Gains of Enterprises 9
Subject Focus 11
Questions 13
Answers 22
3 Indirect Taxes and Employee Taxation 31
Subject Focus 33
Questions 35
Answers 39
4 Administration of Taxation 43
Subject Focus 45
Questions 46
Answers 47
5 International Taxation 49
Subject Focus 51
Questions 52
Answers 56
6 Taxation in Financial Statements 63
Subject Focus 65
Questions 66
Answers 74
7 The IASC and Standard Setting Process 87
Questions 99
Answers 101
8 Regulatory Framework 107
Questions 109
Answers 110
vi Contents
9 The Role of the External Auditors 113
The background of external auditing H5
The audit process - steps in the auditing cycle 116
Materiality
117
Forming an opinion l L'
Multiple choice questions H"
Multiple choice answers 120
10 Published Financial Statements 123
Changes in equity
Questions
Answers 143
11 Reporting Financial Performance 155
Questions 167
Answers
12 Cash-flow Statements 175
Questions 179
Answers 188
13 Non-current Tangible Assets 201
Questions 210
Answers 213
14 Accounting for Leases 217
Questions 226
Answers 233
15 Inventories and Construction Contracts 255
Questions 268
Answers 275
16 Non-current Intangible Assets 285
IAS 38: Intangible assets 288
Questions 291
Answers 294
Fair value less cost to sell 298
Value in use 299
Cash generating unit 299
Question 300
Answer 301
17 Share Capital Transactions 303
Issue of shares 307
Accounting issues 308
Application entries 309
Bonus issues 315
Questions 319
Answers 322
18 Recognition and Disclosure of Other Significant Accounting Transactions
Questions 332
Answers 337
Contents vii
19 Working Capital Ratios 341
Measures of short-term solvency 343
Measures of performance of working capital management 344
Questions 345
Answers 347
20 Short-term Finance and Types of Investment 349
Questions 352
Answers 358
21 Working Capital: Receivables and Payables 365
Questions 368
Answers 370
22 Working Capital: Inventory 375
Questions 378
Answers 380
23 Working Capital: Cash 383
Questions 386
Answers 388
24 May 2007 Questions and Answers 391 |
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isbn | 9780750686907 0750686901 |
language | English |
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publishDate | 2008 |
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series2 | CIMA exam practice kit |
spelling | Rogers, Mike Verfasser aut Financial accounting and tax principles managerial level John Dunn ; Mike Rogers 2008-09 ed., 1. publ. Oxford [u.a.] CIMA Publ. 2008 txt rdacontent n rdamedia nc rdacarrier CIMA exam practice kit P7 Accounting / Examinations / Study guides Accounting / Examinations, questions, etc Taxation / Examinations / Study guides Taxation / Examinations, questions, etc Steuer Dunn, John 1959- Sonstige (DE-588)1047472279 oth Chartered Institute of Management Accountants Sonstige (DE-588)216540-5 oth CIMA exam practice kit P7 (DE-604)BV022460432 P7 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016737950&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Rogers, Mike Financial accounting and tax principles managerial level CIMA exam practice kit Accounting / Examinations / Study guides Accounting / Examinations, questions, etc Taxation / Examinations / Study guides Taxation / Examinations, questions, etc Steuer |
title | Financial accounting and tax principles managerial level |
title_auth | Financial accounting and tax principles managerial level |
title_exact_search | Financial accounting and tax principles managerial level |
title_exact_search_txtP | Financial accounting and tax principles managerial level |
title_full | Financial accounting and tax principles managerial level John Dunn ; Mike Rogers |
title_fullStr | Financial accounting and tax principles managerial level John Dunn ; Mike Rogers |
title_full_unstemmed | Financial accounting and tax principles managerial level John Dunn ; Mike Rogers |
title_short | Financial accounting and tax principles |
title_sort | financial accounting and tax principles managerial level |
title_sub | managerial level |
topic | Accounting / Examinations / Study guides Accounting / Examinations, questions, etc Taxation / Examinations / Study guides Taxation / Examinations, questions, etc Steuer |
topic_facet | Accounting / Examinations / Study guides Accounting / Examinations, questions, etc Taxation / Examinations / Study guides Taxation / Examinations, questions, etc Steuer |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016737950&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV022460432 |
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