Download F1: Financial Operations: Operational Level CIMA Official by Jo Watkins PDF

By Jo Watkins

CIMA legit studying platforms are the single textbooks prompt by way of CIMA as center studying. Written via the CIMA examiners, markers and teachers, they in particular arrange scholars to move the CIMA tests first time. absolutely up-to-date to mirror the 2010 syllabus, they're full of good points to enhance studying, together with: - step-by-step assurance at once associated with CIMA's studying results - absolutely revised examples and case reviews - large query perform to check wisdom and knowing - built-in readings to extend figuring out of key concept - color used all through to help navigation * The reputable studying structures are the one examine fabrics counseled through CIMA * Key sections written by means of former examiners for the main exact, updated advice in the direction of examination good fortune * entire built-in package deal incorporating syllabus assistance, complete textual content, urged articles, revision courses and broad query perform

Show description

Read or Download F1: Financial Operations: Operational Level CIMA Official Learning System, Sixth Edition PDF

Similar economy books

Monitoring Sweatshops: Workers, Consumers, and the Global Apparel Industry

Tracking Sweatshops deals the 1st finished review of efforts to handle and enhance stipulations in garment factories. Jill Esbenshade describes the government's efforts to cajole shops and garments businesses to take part in inner most tracking courses. She exhibits the various methods to tracking that agencies have taken, and the diversity of non-public displays hired, from huge accounting businesses to neighborhood non-profits.

Bookkeeping Workbook For Dummies (For Dummies (Business & Personal Finance))

In case you are getting ready for the yank Institute Bookkeepers' (AIPB) bookkeeping certification try, you would like a simple- to-follow test-preparation advisor that will get you up to the mark speedy in all the bookkeeping fundamentals, from establishing a company's books and recording transactions to handling worker payroll, dealing with executive forms, and shutting out the books.

The Indigenous Welfare Economy and the CDEP Scheme

In fresh debates concerning the Indigenous welfare economic system, the neighborhood improvement Employment tasks (CDEP) scheme has no longer been given the eye it merits. It represents a massive version of the Australian welfare process to the actual social and monetary conditions of Indigenous humans.

Extra info for F1: Financial Operations: Operational Level CIMA Official Learning System, Sixth Edition

Sample text

This has caused some governments to consider limiting the amount of interest that can be charged to profits as an expense. For example, in the USA, certain types of high-yield debt are limited to the amount that can be set against the entity’s taxable income. 6 Treatment of losses Trading and capital losses are usually dealt with separately under the legislation applicable to each. 1 Trading losses Trading losses are calculated in the same way as trading profits. During the period when a trading loss occurs, the entity cannot claim a tax refund.

2% Progressive Indirect taxes cannot normally be progressive on the individual as they are either assessed on: ● ● the number of goods (excise duty) or the value (VAT) of the goods. These taxes can only be progressive or regressive on the individual if different rates of tax are charged on different goods. For example, if higher rates of tax are charged on goods that tend to be bought by those on higher incomes, the indirect tax could be said to be progressive. 9 The tax gap The tax gap is the difference between actual tax revenue received and the amount that would have been received had 100 per cent of the amount due been collected.

Taxation may also be used by a government as a means of influencing economic decisions or controlling the economy; in this way taxation will also reflect prevailing social values and priorities in a country. This characteristic helps explain why no two countries’ tax systems will be identical in every respect and it also explains why governments continually change their tax systems. Revenue raised from taxation is needed to finance government expenditure on items such as the health service, retirement pensions, unemployment benefit and other social benefits, education, financing government borrowing (interest on government stocks), etc.

Download PDF sample

Rated 4.71 of 5 – based on 38 votes