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CIMA Learning System 2007 Financial Accounting and Tax by Tom Rolfe

By Tom Rolfe

The 2007 variation of CIMA's professional studying platforms has been written along with the CIMA college to totally replicate what can be verified within the examination. up-to-date to include legislative and syllabus adjustments, the 2007 studying platforms supply whole examine fabric for the could and November 2007 assessments. the hot variation keeps the preferred loose-leaf structure and includes: * perform questions all through * whole revision part * subject summaries * steered interpreting articles from a number journals * may well 2006 Q & A's CIMA legitimate studying structures are the single fabrics written and recommended by way of the CIMA college * The reputable studying platforms are the single examine fabrics recommended via CIMA * totally revised and up-to-date with new readngs and labored examples * Written via the Examiner and CIMA college * entire built-in package deal incorporating syllabus suggestions, complete textual content, steered articles, revision courses and broad query perform

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Output tax is VAT charged on sales or services provided. 50 The overall effect on M, W and R is nil. Each has collected VAT on making a sale and paid this over to Customs and Excise, first deducting any VAT paid on purchases and other inputs. 50 and has no-one to pass it on to.

1. Selective or general consumption taxes: (a) Selective consumption taxes – those levied on particular products, such as oil products, motor vehicles, alcohol and tobacco. (b) General consumption taxes – those levied on a wide range of goods and services, most of which are taxed on a percentage of value basis. 2. Specific or ad valorem taxes (a) Specific or unit taxes – taxes that are based on the weight or size of the tax base, for example an excise duty of $5 per bottle of whiskey or $1 per 100 gram of tobacco.

3 Consumption taxes In theory a general sales tax system could take one of many different forms, in practice there are two main types in use throughout the world the single level retail sales tax and value-added tax (VAT ) systems. Sales taxes could be single- or multi-stage taxes. 1 Single-stage sales taxes Single-stage sales taxes apply at one level of the production/distribution chain only; they can be applied to any one of the following levels: ● ● ● the manufacturing level; the wholesale level; the retail level.

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