...We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2012 exam Our Passcard and i-Pass products also support this paper. FOR EXAMS IN 2013 First edition 2007 Seventh edition January 2013 ISBN 9781 4453 6646 3 (previous ISBN 9781 4453 7995 1) ebook ISBN 9781 4453 6949 5 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated. Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable, sustainable sources. © BPP Learning Media Ltd 2013 ii Contents Page Finding questions Question index...
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...ADMINISTRATION OF VAT IN BANGLADESH WITH SPECIAL REFERENCE TO EVASION CONTROL AND MEASUREMENT OF VAT POTENTIAL DR. RAFIQUL ISLAM First Secretary VAT : Policy National Board of Revenue Government of Bangladesh. (The author acknowledges special thanks to Mr. Saiful Islam Khan, Member (VAT), NBR for his constant guidance in preparing this article. Dr. Mahesh C. Purohit, Professor of National Institute of Public Finance and Policy, New Delhi, India was kind enough to comment on the initial draft which helped to improve it. However, the views expressed in the article are of the author and do not necessarily reflect any opinion of the organisation he serves) Page # 2 Taxing Our Patience Communication is all about people being able to understand each other. Except when it comes to Government forms and directives. That's when middle brained civil servants are in a class of their own. The following is in latest example which arrived in employer's offices courtesy the Inland Revenue : "Errors on form P38A (1992). Form P38A (1992) was enclosed with the form P35 (Employer's annual return) sent to you in late January / early February. We apologise for the fact that Form P38A contained the following two errors. 1. Question No. 1 of the check list on Form P35 says you should complete form P38A if you answer 'No' to this question. However, Form P38A itself asks you to complete it if you answered 'Yes' to Question 1 on the form P35. 2. On form P38A Question 3 asks 'Was the...
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...STRUCTURE, ADMINISTRATION OF VAT IN BANGLADESH WITH SPECIAL REFERENCE TO EVASION CONTROL AND MEASUREMENT OF VAT POTENTIAL DR. RAFIQUL ISLAM First Secretary VAT : Policy National Board of Revenue Government of Bangladesh. (The author acknowledges special thanks to Mr. Saiful Islam Khan, Member (VAT), NBR for his constant guidance in preparing this article. Dr. Mahesh C. Purohit, Professor of National Institute of Public Finance and Policy, New Delhi, India was kind enough to comment on the initial draft which helped to improve it. However, the views expressed in the article are of the author and do not necessarily reflect any opinion of the organisation he serves) Taxing Our Patience Communication is all about people being able to understand each other. Except when it comes to Government forms and directives. That's when middle brained civil servants are in a class of their own. The following is in latest example which arrived in employer's offices courtesy the Inland Revenue : "Errors on form P38A (1992). Form P38A (1992) was enclosed with the form P35 (Employer's annual return) sent to you in late January / early February. We apologise for the fact that Form P38A contained the following two errors. 1. Question No. 1 of the check list on Form P35 says you should complete form P38A if you answer 'No' to this question. However, Form P38A itself asks you to complete it if you answered 'Yes' to Question 1 on the form P35. 2. On form P38A Question 3 asks 'Was the worker paid less...
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...Legal Alerts Daily Tax Update & Tax and Legal Alerts • Romanian, EUEU and Intl taxation regulatory section Romanian, and Intl taxation - - regulatory section Read only access to the TaxOnline Forum • Read only access to the TaxOnline Forum PREMIUM subscription Access to analysis and opinions of of our consultants on hot taxissues Access to analysis and opinions our consultants on hot tax issues Ability to a question online and receive a a response from our PwC consultants Ability to askask a question online and receive response from our PwC tax consultants FullFull participation our TaxOnline Forum participation in in our TaxOnline Forum Daily Tax Update & Tax and Legal Alerts Daily Tax Update & Tax and Legal Alerts Romanian, EU and Intl taxation – regulatory and analyses sections Romanian, EU and Intl taxation – regulatory and analyses sections PREMIUM subscription • • • • • Our PREMIUM subscription is available EUR 500 per year for a company subscription, plus an additional plus OurPREMIUM subscription is available for only for only EUR 500 per year for a company...
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...Implementation of the Goods and Services Tax (GST) in the Singapore Construction Industry Low Sui Pheng and Carol P.W. Loi Introduction The Goods and Services Tax (GST), to be pegged at 3 per cent across the board for the first five years, was introduced by the Singapore Government on 1 April 1994. While this may just be another tax for many businesses, the rules and regulations governing the mechanism of this tax are entirely different from what companies and individuals have so far experienced from corporate and personal income tax respectively. Because GST is a transaction-based tax, it is levied at every stage of the business process and will finally be borne by the end consumers. Businesses registered for GST purposes become in essence the taxcollecting agents for the Inland Revenue Authority of Singapore (IRAS). The manner in which businesses have traditionally been conducted will need to be changed. There will also be changes to both external and internal documentation to be maintained by GST-registered businesses. Like Value Added Tax (VAT), GST is a tax on domestic consumption. It is paid when money is spent on goods or services, including imports. It is not paid when money is saved and invested in productive capability. A business will therefore charge GST on the output it sells (called the “output tax”), pays a tax on materials and services it buys (called the “input tax”), and hands over to the tax authority the difference between its output tax and input tax in each accounting...
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...Volume 6 INTEGRATED PROFESSIONAL COMPETENCE EXAMINATION GROUP I & ACCOUNTING TECHNICIAN EXAMINATION 11 SUGGESTED ANSWERS May, 2012 The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi SUGGESTED ANSWERS TO QUESTIONS SET AT THE COMMON FOR INTEGRATED PROFESSIONAL COMPETENCE EXAMINATION GROUP I & ACCOUNTING TECHNICIAN EXAMINATION MAY, 2012 BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament) The suggested Answers published in this volume do not constitute the basis for evaluation of the students’ answers in the examination. The answers are prepared by the Faculty of the Board of Studies with a view to assist the students in their education. While due care is taken in preparation of the answers, if any errors or omissions are noticed, the same may be brought to the attention of the Director of Studies. The Council of the Institute is not in anyway responsible for the correctness or otherwise of the answers published herein. ©THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing, form the publisher. Website Committee/ Department E-mail Price ISBN No. Published by : : www.icai.org Board of Studies : : : : bos@icai...
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...Business Environment Assignment |Qualification |Unit number - title - level | |BTEC Level 5 HND in Business |Unit 1 – Business Environment - Level 4 | |Student name |Assessor name | |Simon Varga |Susan Simei-Cunningham | | |Berlin Asong | |Internal Verifier |Alan Jeffery | |Date issued |Completion date |Submitted on | |26th January 2015 |27th March 2015 before midday | | |Assignment title |Business Environment - Shaping Your Future – A Vocational Scenario ...
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...from Malaysian Companies towards Goods and Services Tax (GST) Mohd Rizal Palil1, Rosiati Ramli1, Ahmad Fariq Mustapha1 & Norul Syuhada Abu Hassan1 1 School of Accounting, University Kebangsaan Malaysia, Malaysia Correspondence: Mohd Rizal Palil, School of Accounting, Faculty of Economics and Management, University Kebangsaan Malaysia, 43600 Bangi, Selangor, Malaysia. E-mail: mr_palil@ukm.my Received: May 6, 2013 Accepted: June 20, 2013 Online Published: August 30, 2013 doi:10.5539/ass.v9n11p135 Abstract URL: http://dx.doi.org/10.5539/ass.v9n11p135 Various parties including academics, professionals and the society (the potential GST payers) are arguing about the introduction of GST in Malaysia. Goods and Services Tax (GST) or Value Added Tax (VAT) is a consumption tax imposed on the sale of goods and services. The Malaysian government introduce this potential tax mechanism, in order to increase the existing tax bracket and replacing the long-implemented service and sales taxes. With the introduction of GST, the Malaysian government felt it would provide them with the prospect to reduce the rates of individual and corporate income tax. However, do all companies particularly small and medium enterprises (Companies) ready to adopt the systems efficiently? If they could adopt the system, how much their compliance costs involved such as developing new software, human resource training and accounting systems? The objective of this paper is to obtain companies’ compliance...
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...FRANK WOOD’S business accounting TENTH EDITION 1 FRANK WOOD & ALAN SANGSTER Additional student support at www.pearsoned.co.uk/wood FRANK WOOD’S business accounting 1 Visit the Business Accounting, tenth edition Companion Website at www.pearsoned.co.uk/wood to find valuable student learning material including: l l l l l l Learning objectives for each chapter Multiple choice questions to help test your learning Review questions and answers Links to relevant sites on the web Searchable online glossary Flashcards to test your knowledge of key terms and definitions Frank Wood 1926–2000 FRANK WOOD’S business accounting TENTH EDITION 1 FRANK WOOD BSc (Econ), FCA and ALAN SANGSTER BA, MSc, Cert TESOL, CA Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE and Associated Companies throughout the world. Visit us on the World Wide Web at www.pearsoned.co.uk First edition published in 1967 Second edition published under the Longman imprint in 1972 Third edition published in 1979 Fourth edition published in 1984 Fifth edition published in 1989 Sixth edition published in 1993 Seventh edition published in 1996 Eighth edition published under the Financial Times Pitman Publishing imprint in 1999 Ninth edition published in 2002 Tenth edition published 2005 © Frank Wood 1967 © Longman Group UK Limited 1972, 1979, 1984, 1989, 1993 © Pearson Professional Limited 1996 © Financial Times Professional Limited 1999 © Pearson Education Limited...
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...EEA(PR) Version 04/2015 Application for a document certifying permanent residence or permanent residence card under the EEA Regulations This form is to be used for applications made on or after 6 April 2015 Who this form is for Use this application form if you wish to apply for a document certifying permanent residence (if you’re an EEA national) or permanent residence card (if you’re a non-EEA national) as confirmation of a right of permanent residence under the Immigration (European Economic Area) Regulations 2006 (‘the EEA Regulations’). Any reference on this form to EEA nationals includes Swiss nationals. Eligibility You must normally have lived in the UK for a continuous period of five years as: • n EEA national ‘qualified person’ (worker, self-employed, self-sufficient, student or a jobseeker), • family member or extended family member* of an EEA national qualified person or a permanent resident, • former family member of an EEA national if you’ve retained your right of residence after a the EEA national died or left the UK, or your/their marriage or civil partnership ended in divorce, annulment or dissolution, or • family member of a British citizen who worked or was self-employed in another EEA state a before returning to the UK (‘Surinder Singh’ cases). You can also qualify if you are: • n EEA national former worker or self-employed person who has ceased activity in the UK a because you have retired, are permanently incapacitated...
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...Executive Summary National Bank Limited is a customer oriented financial institution. It remains dedicated to meet up with the ever growing expectations of the customer because at National Bank, customer is always at the center. Customer satisfaction is a measure of how products and services supplied by a company meet or surpass customer expectation. It is seen as a key performance indicator within a business. So, assessing the level of customer satisfaction actually helps to measure an organization‘s position in business. I am doing my internship in National Bank limited with rotation on different desks which includes Accounts Opening, General Banking, Retail Banking, Clearing, Remittance, Loans and Advances etc. In this report “The Customer Satisfaction on different services of National Bank Limited”. I will focus on various aspects of this Bank. Since they are standing at good position among the private banks, their financial position, market shares, marketing mechanisms, overall strengths and weakness, objectives, goals will be cross examined for analyzing the fact that how they were and how they will be in future. Various types of analysis will help us to understand the comparative position and a transparent picture of this Bank that will help us to draw any comment at a glance. As I am directly in touch with customers, the report will deal with the service quality and customer satisfaction of National Bank Limited. A survey will be conducted on the customers of National...
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...Annabelle Linney Unit 2: People in business 20970 9047 Introduction In this portfolio I am going to produce work investigating a local business. This will include me describing the roles and responsibilities of a supervisor, manager and employee within this business. I shall also make plans and take part in recruitment and the selection process, this will explain the self-regulatory, legal, social and ethical responsibilities considered in the recruitment process. I will then show this through a practical exercise and participation in a mock interview which is part of the interview panel. This will also include the vacant position, the development of the key recruitment documentations. During this I will analyse how the following contributed to the effectiveness of the recruitment process. Lastly I will judge the effectiveness of the recruitment exercise’s processes and will recommend ways in the recruitment documentation, the interview process and the training and motivational methods used and the relevant which it could be improved. In AO1 I will write a detailed and comprehensive description for a manager, supervisor and employee. This will include their roles and responsibilities, the qualities they should have and their training and development opportunities. The realistic and detailed examples are used to illustrate the methods of motivation used by the business to retain staff and to have relevant PEST factors in the workplace plan. For AO2 I will include...
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...IGCSE Economics Sample Assessment Materials (SAMs) Edexcel IGCSE in Economics (4EC0) First examination 2011 Edexcel, a Pearson company, is the UK’s largest awarding body, offering academic and vocational qualifications and testing to more than 25,000 schools, colleges, employers and other places of learning in the UK and in over 100 countries worldwide. Qualifications include GCSE, AS and A Level, NVQ and our BTEC suite of vocational qualifications from entry level to BTEC Higher National Diplomas, recognised by employers and higher education institutions worldwide. We deliver 9.4 million exam scripts each year, with more than 90% of exam papers marked onscreen annually. As part of Pearson, Edexcel continues to invest in cuttingedge technology that has revolutionised the examinations and assessment system. This includes the ability to provide detailed performance data to teachers and students which help to raise attainment. We will inform centres of any changes to this issue. The latest issue can be found on the Edexcel website: www.edexcel.org.uk. Acknowledgements This document has been produced by Edexcel on the basis of consultation with teachers, examiners, consultants and other interested parties. Edexcel acknowledges its indebtedness to all those who contributed their time and expertise to its development. Every effort has been made to contact copyright holders to obtain their permission for the use of copyright material. Edexcel will, if notified, be happy...
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...w ww.pwc.com Turning the Page The Future of eBooks Technology, Media & Telecommunications Foreword Today, it seems eBooks and eReaders provide more questions than answers for the book industry: • Will the industry face the same issues that music publishers did during its digital transformation several years ago – primarily digital piracy and a loss of revenue as customers discovered new methods of acquiring content and adopted new listening habits? Publishers, Internet bookstores, and companies that manufacture eReaders have high expectations for the digital future of the book industry. A new generation of eReaders may, at last, achieve the long-awaited breakthrough that lures consumers away from paper and ink. In the United States, Amazon has revolutionized the market by producing an eReader that is easy to use and making it easy for customers to purchase a wide variety of books at competitive prices. While some people herald the advent of digital reader technology as an opportunity to open new target markets and create customers, others mourn the end of traditional books and doubt the industry will be able to retain control over pricing and content. • Who will purchase eReaders? Will they be designed to appeal to a broad group of customers or only to those who have a high degree of comfort with technology? Will people who read once in a while want to buy an eReader, or will they only be purchased by the small group of...
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...Project Report On GrameenPhone Customer Satisfaction Prepared for Dean of Faculty & Project Coordinator Professor Abdul Mannan Department of Business Administration East West University Prepared by Hussain Md. Abdur Razzaque ID # 1997-1-10-035 September 8, 2002 School of Business East West University September 8, 2002 To Professor Abdul Mannan Project Coordinator East West University 45-46, & 53 Mohakhali Dhaka – 1212 Sub: Submission of the Project Report on GrameenPhone Customer satisfaction. Dear Sir: With great pleasure I Hussain Md. Abdur Razzaque am submitting the project report on “GrameenPhone Customer Satisfaction” as a requirement of graduation for BBA for the BUS-498 course. I was encouraged and enthusiastic to go through the GrameenPhone office and as well as the Grameen Bank head office at Mirpur for collecting the detailed information of the origin and history of Grameen. I have also collected information from other primary and secondary sources. The findings are based on the primary data, personal interview, annual reports, newsletters, books, journals etc. I have considered your guideline very carefully and analyzed the project according to your instructions. Also I have tried to collect the background, organizational operations, mission statement & objectives, and do SWOT analysis etc about the customer satisfaction of GrameenPhone as much as possible I could. According to the requirement of the project I have written...
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