ACCA Practice Questions & CBE Exam Simulator

Business Technology (BT)

• The business organisation: what is a business organisation, types of business organisations, business organisation definition, characteristics of business organisation, business entity concept
• Business organisation and structure: business organisational structure, types of organisational structure, functional structure vs divisional structure, matrix organisation, hierarchical structure in business
• Organisational culture in business: organisational culture definition, types of organisational culture, Handy's four cultures, cultural web model, how culture affects business performance
• Information technology and information systems in business: IT in business, types of information systems, management information system, transaction processing system, decision support system, role of IT in organisations
• Stakeholders in business organisations: stakeholder definition business, internal and external stakeholders, stakeholder mapping, Mendelow matrix, stakeholder conflict resolution
• External analysis - political and legal factors: PESTLE analysis political factors, legal factors affecting business, government influence on business, regulatory environment, political risk analysis
• External analysis - economic factors: economic factors affecting business, PESTLE economic, inflation impact on business, interest rates and business, economic growth and business strategy
• External analysis - social, environmental and technological factors: social factors PESTLE, environmental factors business, technological factors PESTLE, sustainability trends, demographic changes in business
• Competitive factors: competitive analysis business, Porter's Five Forces, industry rivalry, threat of new entrants, competitive strategy, market competition
• Professional ethics in accounting and business: professional ethics accounting, ethical issues in business, ACCA code of ethics, fundamental ethical principles, ethical dilemmas in accounting
• Governance and social responsibility in business: corporate governance, business social responsibility, CSR in business, corporate governance principles, stakeholder theory, ESG in business
• Law and regulation governing accounting: accounting laws and regulations, companies act accounting, financial reporting standards, accounting regulatory bodies, statutory accounts requirements
• Accounting and finance functions within business: accounting function business, finance department roles, financial accounting vs management accounting, treasury function, bookkeeping vs accounting
• Financial systems and procedures: financial systems business, accounting procedures, internal controls finance, financial transaction processing, purchase to pay cycle, order to cash
• The relationship between accounting and other business functions: accounting and marketing, accounting and operations management, finance and HR, cross-functional accounting, role of accountant in business
• Audit and financial control: audit definition business, internal audit vs external audit, financial control systems, internal control procedures, audit process steps
• Fraud, fraudulent behaviour and their prevention in business: fraud in business, types of fraud accounting, fraud prevention internal controls, employee fraud, asset misappropriation, fraud triangle
• Leadership, management and supervision: leadership vs management, management styles, supervision in business, leadership theories, qualities of a good leader, management functions
• Individual, group and team behaviour: group dynamics in workplace, team behaviour at work, individual vs group behaviour, Belbin team roles, Tuckman team development model
• Motivating individuals and groups: employee motivation theories, Maslow hierarchy of work, Herzberg two factor theory, motivation at workplace, reward systems, intrinsic vs extrinsic motivation
• Learning and training at work: employee training methods, learning and development workplace, training needs analysis, Kolb learning cycle, on the job training vs off the job
• Review and appraisal of individual performance: performance appraisal methods, employee performance review, 360 degree feedback, performance management systems, objective setting appraisal
• Personal effectiveness at work: personal effectiveness skills, time management at work, prioritisation techniques, work life balance, productivity tips for employees
• Communicating in business: business communication skills, effective workplace communication, written communication in business, presentation skills, barriers to communication

Financial Accounting (FA)

• Introduction to financial reporting: introduction to financial reporting, purpose of financial statements, users of financial statements, ACCA FA financial reporting, financial reporting framework
• The regulatory framework: regulatory framework accounting, IFRS IAS standards, conceptual framework, ACCA FA regulatory framework, accounting regulations, IASB framework
• Double-entry bookkeeping: double entry bookkeeping, double entry system explained, debit credit rules, ACCA FA double entry, bookkeeping basics, T accounts
• Recording transactions and events: recording business transactions, journal entries accounting, ledger accounts, ACCA FA transactions, bookkeeping transactions, accounting entries
• Inventory: inventory accounting, IAS 2 inventory, closing inventory, cost of sales, ACCA FA inventory, inventory valuation methods
• Non-current assets: acquisition and depreciation: non current assets, tangible non-current assets, depreciation methods, straight line reducing balance, ACCA FA depreciation, PPE accounting
• Non-current assets: disposal and revaluation: disposal of non-current assets, revaluation of assets, IAS 16 PPE, profit loss on disposal, ACCA FA non-current assets disposal
• Intangible assets: intangible assets accounting, IAS 38, goodwill amortisation, research development costs, ACCA FA intangible assets
• Accruals and prepayments: accruals and prepayments, adjusting for accruals, prepayments accounting, ACCA FA accruals, matching concept, year end adjustments
• Receivables: trade receivables, allowance for doubtful debts, irrecoverable debts, ACCA FA receivables, receivables ledger, bad debts accounting
• Payables, provisions and contingent liabilities: trade payables, provisions accounting, contingent liabilities IAS 37, ACCA FA payables, provisions vs contingent liabilities
• Capital structure and finance costs: capital structure, equity vs debt, finance costs, loan notes, dividends, ACCA FA capital structure, cost of capital
• Reconciliations: bank reconciliation, control account reconciliations, ACCA FA reconciliations, purchase ledger reconciliation, receivables reconciliation
• The trial balance, errors and suspense accounts: trial balance explained, errors in trial balance, suspense account, ACCA FA trial balance, correcting errors accounting
• Preparing basic financial statements: preparing financial statements, statement of financial position, statement of profit or loss, ACCA FA financial statements, final accounts
• Incomplete records: incomplete records accounting, single entry system, profit calculation from incomplete records, ACCA FA incomplete records
• Interpretation of cash flows: statement of cash flows, IAS 7 cash flow, operating investing financing activities, ACCA FA cash flows
• Statement of cash flows: cash flow statement preparation, indirect method cash flow, ACCA FA statement of cash flows, cash flow analysis
• Consolidated statement of financial position: consolidated statement of financial position, group accounts, subsidiary consolidation, ACCA FA consolidated SOFP, consolidation basics
• Consolidated statement of profit or loss and associates: consolidated statement of profit or loss, accounting for associates, equity method, ACCA FA consolidated SPL
• Accounting for management: management accounting introduction, difference between financial and management accounting, ACCA FA management accounting

Management Accounting (MA)

• Cost classification: cost classification, direct indirect fixed variable costs, cost behaviour, ACCA MA cost classification
• Accounting for materials: materials accounting, inventory control, EOQ economic order quantity, ACCA MA materials, material costing
• Accounting for labour: labour costing, direct indirect labour, labour turnover, ACCA MA labour costs, payroll accounting
• Accounting for overheads: overhead absorption, overhead allocation apportionment, ACCA MA overheads, absorption costing
• Absorption and marginal costing: absorption costing vs marginal costing, ACCA MA absorption marginal costing, costing methods comparison
• Job, batch and process costing: job costing, batch costing, process costing, ACCA MA job batch process costing
• Service and operation costing: service costing, operation costing, ACCA MA service costing
• Alternative costing principles: activity based costing ABC, target costing, throughput accounting, ACCA MA alternative costing
• Sources of data: sources of data management accounting, primary secondary data, ACCA MA data sources
• Analysing data: data analysis techniques, high low method, scatter graphs, ACCA MA analysing data
• Analytical techniques in budgeting and forecasting: budgeting techniques, forecasting methods, ACCA MA budgeting forecasting
• Budgeting: budgeting process, types of budgets, master budget, ACCA MA budgeting, flexible budget
• Investment appraisal: investment appraisal methods, NPV IRR payback ARR, ACCA MA investment appraisal
• Standard costing: standard costing, variance analysis, ACCA MA standard costing
• Performance measurement: performance measurement, KPIs key performance indicators, ACCA MA performance measurement
• Presenting information: presenting management information, reports dashboards, ACCA MA presenting information
• Spreadsheets: spreadsheets in management accounting, Excel for accountants, ACCA MA spreadsheets

Audit and Assurance (AA)

• Introduction to assurance: introduction to assurance, assurance vs audit, types of assurance, ACCA AA assurance, reasonable assurance, limited assurance
• Rules and regulation: audit regulations, ACCA rules of professional conduct, auditing standards, ISA overview, ACCA AA rules regulation, regulatory framework audit
• Corporate governance: corporate governance audit, board responsibilities, audit committee, ACCA AA corporate governance, principles of corporate governance
• Ethics and acceptance: auditor ethics, ACCA code of ethics, client acceptance, engagement letter, ACCA AA ethics, ethical threats safeguards
• Risk: audit risk, risk of material misstatement, detection risk, ACCA AA audit risk, inherent control detection risk
• Planning: audit planning, audit strategy, audit plan, materiality in audit, ACCA AA planning, preliminary engagement activities
• Evidence: audit evidence, sufficient appropriate evidence, ISA 500, ACCA AA audit evidence, types of audit evidence
• Systems and controls: internal control systems, COSO framework, control environment, ACCA AA systems controls, internal controls audit
• Internal audit: internal audit vs external audit, role of internal auditor, ACCA AA internal audit, internal audit function
• Procedures: audit procedures, substantive procedures, tests of controls, ACCA AA audit procedures, vouching tracing analytical review
• Completion and review: audit completion, subsequent events, going concern, ACCA AA completion review, final review procedures
• Reporting: audit report, unmodified opinion, qualified opinion, ACCA AA audit report, types of audit opinions
• Summary of key ISAs: key ISAs summary, ISA 200 315 330, important auditing standards, ACCA AA ISAs, list of ISAs for AA

Financial Management (FM)

• The financial management function: financial management function, role of financial manager, objectives of financial management, ACCA FM financial management
• Basic investment appraisal techniques: investment appraisal, payback period, accounting rate of return ARR, ACCA FM investment appraisal, basic appraisal methods
• Investment appraisal - Discounted cash flow techniques: discounted cash flow DCF, net present value NPV, internal rate of return IRR, ACCA FM DCF, discounted payback
• Investment appraisal - Further aspects of discounted cash flows: sensitivity analysis, scenario analysis, inflation in NPV, ACCA FM advanced investment appraisal
• Asset investment decisions and capital rationing: capital rationing, profitability index, hard soft rationing, ACCA FM capital rationing
• Investment appraisal under uncertainty: investment under uncertainty, risk adjusted discount rate, certainty equivalent, ACCA FM uncertainty
• Working capital management - Inventory control: inventory management, EOQ economic order quantity, inventory holding costs, ACCA FM inventory control
• Working capital management - Accounts receivable management: receivables management, credit control, factoring invoice discounting, ACCA FM accounts receivable
• Working capital management - Cash and funding strategies: cash management, cash operating cycle, treasury management, ACCA FM working capital cash
• The economic environment for business: economic environment business, interest rates inflation GDP, macroeconomic factors FM, ACCA FM economic environment
• Financial markets and the treasury function: financial markets, money markets capital markets, treasury function, ACCA FM financial markets
• Foreign exchange risk: foreign exchange risk, currency risk management, hedging techniques, ACCA FM forex risk, forward contracts
• Interest rate risk: interest rate risk, hedging interest rate, futures options swaps, ACCA FM interest rate risk
• Sources of finance: sources of finance, equity debt finance, venture capital leasing, ACCA FM sources of finance
• Dividend policy: dividend policy, dividend theories, residual dividend policy, ACCA FM dividend policy
• The cost of capital: cost of capital, WACC weighted average cost of capital, cost of equity debt, ACCA FM cost of capital
• Capital structure: capital structure, gearing, financial risk, Modigliani Miller, ACCA FM capital structure
• Financial ratios: financial ratios analysis, liquidity profitability efficiency gearing, ACCA FM financial ratios
• Business valuations and market efficiency: business valuation, market efficiency, efficient market hypothesis, ACCA FM business valuation

Financial Reporting (FR)

• Published financial statements: published financial statements, statement of financial position, statement of profit or loss, ACCA FR published accounts, financial statements format
• Tangible non-current assets: tangible non-current assets, PPE property plant equipment, IAS 16, depreciation revaluation, ACCA FR tangible assets
• Intangible assets: intangible assets, IAS 38, goodwill, research and development, ACCA FR intangible assets
• Impairment of assets: impairment of assets, IAS 36, impairment loss calculation, ACCA FR impairment, recoverable amount
• Non-current assets held for sale and discontinued operations: non-current assets held for sale, IFRS 5, discontinued operations, ACCA FR assets held for sale
• A conceptual and regulatory framework: conceptual framework IFRS, regulatory framework financial reporting, IASB framework, ACCA FR conceptual framework
• Conceptual framework: Measurement: measurement bases, historical cost fair value, ACCA FR measurement, conceptual framework measurement
• Other standards: other IFRS standards, IFRS summary, ACCA FR other standards
• Foreign currency: foreign currency translation, IAS 21, functional currency, ACCA FR foreign currency
• Revenue: revenue recognition, IFRS 15, 5-step model, ACCA FR revenue, contract with customer
• Leases: leases accounting, IFRS 16, lessee lessor accounting, right-of-use asset, ACCA FR leases
• Financial assets and financial liabilities: financial instruments, IFRS 9, financial assets classification, ACCA FR financial assets
• Taxation: taxation in financial statements, current tax deferred tax, IAS 12, ACCA FR taxation
• Earnings per share: earnings per share EPS, IAS 33, basic diluted EPS, ACCA FR EPS
• IAS 37 and IAS 10: IAS 37 provisions contingent liabilities, IAS 10 events after reporting period, ACCA FR IAS 37 IAS 10
• Statement of cash flows: statement of cash flows, IAS 7, operating investing financing activities, ACCA FR cash flows
• Principles of consolidated financial statements: consolidated financial statements principles, control subsidiary, ACCA FR consolidation principles
• Consolidated statement of financial position: consolidated statement of financial position, group SOFP, ACCA FR consolidated SOFP
• Consolidated statement of profit or loss: consolidated statement of profit or loss, group SPL, ACCA FR consolidated profit or loss
• Associates: associates accounting, equity method, IAS 28, ACCA FR associates
• Group disposals: disposal of subsidiary, group disposal accounting, ACCA FR group disposals
• Interpretation of financial statements: interpretation of financial statements, ratio analysis FR, ACCA FR interpretation, financial analysis

Performance Management (PM)

• A revision of Management Accounting (MA): revision of management accounting, MA recap, ACCA PM revision MA
• Management information systems: management information systems, MIS in performance management, ACCA PM information systems
• Information systems and data analytics: data analytics in performance management, big data in accounting, ACCA PM data analytics
• Advanced Costing Methods: advanced costing methods, activity based costing ABC, target costing, ACCA PM advanced costing
• Cost volume profit analysis: cost volume profit CVP analysis, break even point, margin of safety, ACCA PM CVP analysis
• Planning with limiting factors: limiting factors, linear programming, ACCA PM limiting factors, scarce resources
• Pricing: pricing decisions, cost plus pricing, target pricing, ACCA PM pricing strategies
• Relevant costing: relevant costing, make or buy decisions, ACCA PM relevant costs, opportunity cost
• Risk and uncertainty: risk and uncertainty in decision making, expected value, sensitivity analysis, ACCA PM risk uncertainty
• Budgeting: advanced budgeting, beyond budgeting, ACCA PM budgeting techniques
• Quantitative techniques: quantitative techniques PM, forecasting, time series analysis, ACCA PM quantitative techniques
• Advanced variances: advanced variance analysis, mix yield variances, planning operational variances, ACCA PM advanced variances
• Performance measurement and control: performance measurement, balanced scorecard, ACCA PM performance measurement
• Divisional performance measurement and transfer pricing: divisional performance, transfer pricing methods, ACCA PM divisional performance
• Performance measurement in not-for-profit organisations: not for profit performance measurement, value for money VFM, ACCA PM not for profit

Corporate and Business Law (LW)

• English legal system: English legal system, sources of English law, common law equity, ACCA LW English legal system, court structure UK
• Contract law: contract law, offer acceptance consideration, ACCA LW contract law, formation of contract, breach of contract
• The law of torts: law of torts, negligence duty of care, ACCA LW torts, vicarious liability, tort vs contract
• Employment law: employment law, contract of employment, unfair dismissal, redundancy, ACCA LW employment law
• Agency law: agency law, types of authority, agent principal relationship, ACCA LW agency law
• Types of business organisation: types of business organisations, sole trader partnership company, ACCA LW business organisations
• Corporations and legal personality: corporate legal personality, separate legal entity, lifting the veil, ACCA LW legal personality
• Capital and financing: company capital, share capital, loan capital, ACCA LW capital financing
• Directors: company directors, duties of directors, fiduciary duties, ACCA LW directors
• Corporate administration: company administration, company secretary, resolutions, ACCA LW corporate administration
• Insolvency: company insolvency, liquidation administration, ACCA LW insolvency
• Corporate and fraudulent behaviour: fraudulent trading, wrongful trading, ACCA LW fraudulent behaviour
• Essential elements of legal systems: legal systems, civil law common law, ACCA LW GLO legal systems
• International Commercial Arbitration: international commercial arbitration, ACCA LW arbitration
• International business transactions: formation: international business transactions, contract formation international, ACCA LW international transactions
• International business transactions: obligations: obligations in international contracts, ACCA LW international obligations
• International business transactions: risk and payment: risk in international trade, payment methods export, ACCA LW international risk
• International business forms - agency: agency in international business, ACCA LW international agency

Taxation (TX-UK)

• The UK tax system: UK tax system, HMRC, tax authorities, ACCA TX UK tax system
• Basic income tax computation: income tax computation, personal allowance, tax bands, ACCA TX income tax
• Investment income: investment income tax, savings income dividends, ACCA TX investment income
• Property income: property income tax, rental income, ACCA TX property income
• Employment income: employment income, PAYE, benefits in kind, ACCA TX employment income
• Pensions: pension contributions tax relief, ACCA TX pensions
• Income from self-employment: self employment income, trading profit, ACCA TX self employment
• Capital allowances: capital allowances, AIA, writing down allowance, ACCA TX capital allowances
• Sole traders: Basis of assessment: basis of assessment sole trader, current year basis, ACCA TX sole trader
• Partnerships: partnership taxation, allocation of profits, ACCA TX partnerships
• Trading losses for individuals: trading losses relief, carry forward sideways, ACCA TX trading losses
• National insurance: national insurance contributions, Class 1 2 4, ACCA TX NI contributions
• Tax administration for individuals: self assessment, tax return filing, penalties, ACCA TX tax administration
• Introduction to corporation tax: corporation tax basics, chargeable accounting period, ACCA TX corporation tax
• Taxable total profits: taxable total profits, corporation tax computation, ACCA TX TTP
• Losses for companies: company loss relief, carry forward carry back, ACCA TX company losses
• Groups of companies: group relief, consortium relief, ACCA TX group companies
• Tax administration for a company: corporation tax administration, filing deadlines, ACCA TX company tax admin
• Computation of gains and tax payable: capital gains tax computation, chargeable gains, ACCA TX CGT
• Computation of gains: Special rules: CGT special rules, part disposal, bonus issues, ACCA TX CGT special rules
• CGT: Shares and securities for individuals: shares securities CGT, share pooling, ACCA TX CGT shares
• CGT: Reliefs for individuals: CGT reliefs, principal private residence relief, rollover relief, ACCA TX CGT reliefs
• Chargeable gains for companies: company chargeable gains, indexation allowance, ACCA TX company CGT
• Inheritance tax: inheritance tax IHT, lifetime transfers, PETs, ACCA TX inheritance tax
• VAT: Outline: VAT basics, taxable supplies exempt zero rated, ACCA TX VAT
• VAT: Administration and overseas aspects: VAT administration, registration deregistration, overseas VAT, ACCA TX VAT admin

Adv. Financial Management (AFM)

• The role and responsibility of the financial manager: role of financial manager, financial manager responsibilities, strategic financial management, ACCA AFM financial manager role
• Investment appraisal: advanced investment appraisal, NPV with inflation tax, real vs nominal rates, ACCA AFM investment appraisal
• International operations and international investment appraisal: international investment appraisal, overseas NPV, international project appraisal, ACCA AFM international investment
• The financing decision: financing decision, debt vs equity, pecking order theory, ACCA AFM financing decision
• The dividend decision: dividend decision, dividend policy theories, ACCA AFM dividend decision, signalling theory
• The weighted average cost of capital (WACC): WACC calculation, advanced WACC, geared beta, ACCA AFM WACC, cost of capital
• Risk adjusted WACC and adjusted present value: risk adjusted WACC, adjusted present value APV, ACCA AFM APV, project-specific discount rate
• Option pricing: option pricing, Black-Scholes model, real options, ACCA AFM option pricing
• An introduction to risk management: types of financial risk, risk management in financial management, ACCA AFM risk management
• Hedging foreign exchange risk: hedging forex risk, forward contracts futures options money market hedge, ACCA AFM forex hedging
• Hedging interest rate risk: interest rate hedging, swaps futures options, ACCA AFM interest rate risk hedging
• Strategic aspects of acquisitions: acquisitions strategy, due diligence, synergy valuation, ACCA AFM acquisitions
• Business valuation: business valuation methods, DCF valuation, earnings multiplier, ACCA AFM business valuation
• Corporate failure and reconstruction: corporate failure prediction, Z-score, reconstruction schemes, ACCA AFM corporate failure

Adv. Performance Management (APM)

• Introduction to performance management: strategic performance management, ACCA APM introduction, performance management framework
• Strategy and performance: strategy and performance, performance hierarchy, ACCA APM strategy performance
• Managing risk and uncertainty: risk and uncertainty APM, enterprise risk management, ACCA APM risk management
• Environmental, social and governance factors: ESG factors performance management, sustainability performance, ACCA APM ESG
• Budgeting and control: advanced budgeting, beyond budgeting, ACCA APM budgeting control
• Business structure and performance management: organisational structure performance, decentralisation, ACCA APM business structure
• Information systems and developments in technology: information systems APM, big data analytics in performance management, ACCA APM IT systems
• Performance reports for management: performance reports design, ACCA APM performance reports
• Human resource aspects of performance management: HR and performance management, motivation reward systems, ACCA APM human resources
• Financial performance measures in the private sector: financial performance measures, ROI RI EVA, ACCA APM financial measures
• Divisional performance appraisal and transfer pricing: divisional performance, transfer pricing advanced, ACCA APM transfer pricing
• Performance management in not-for-profit organisations: not for profit performance management, value for money 3Es, ACCA APM NFP
• Non-financial performance indicators: non-financial performance indicators, KPIs NFPI, ACCA APM non-financial measures
• The role of quality in performance measurement: quality in performance measurement, TQM Six Sigma, ACCA APM quality performance

Advanced Taxation (ATX)

• Corporation tax: Computations and administration: corporation tax computation advanced, CT administration, ACCA ATX corporation tax, loss relief groups
• Calculation of corporation tax: Income and gains: corporation tax income gains, chargeable gains companies, ACCA ATX CT computation, trading profits adjustment
• Corporation tax losses: corporation tax loss relief, carry forward carry back, terminal loss relief, ACCA ATX CT losses
• Groups and consortia: group relief corporation tax, consortium relief, ACCA ATX groups consortia, 75% group
• Overseas aspects of corporation tax: overseas corporation tax, double tax relief DTR, CFC controlled foreign companies, ACCA ATX overseas CT
• CGT: Computations and stamp duty land tax: capital gains tax companies advanced, SDLT stamp duty land tax, ACCA ATX CGT computation
• CGT: Variations to computations: CGT part disposal, no gain no loss transfers, ACCA ATX CGT variations
• CGT: Shares and securities for individuals and stamp duty: CGT shares securities, share pooling 1982 holding, stamp duty, ACCA ATX CGT shares
• CGT: Reliefs for individuals: CGT reliefs individuals, entrepreneurs relief, rollover relief, PPR relief, ACCA ATX CGT reliefs
• An introduction to inheritance tax: inheritance tax basics advanced, IHT lifetime transfers, ACCA ATX introduction IHT
• IHT: Special valuation rules, reliefs and the death estate: IHT death estate, related property, business property relief BPR, ACCA ATX IHT valuation
• IHT: Overseas, administration and tax planning: IHT overseas aspects, domicile, IHT administration, tax planning IHT, ACCA ATX IHT planning
• The taxation of trusts: taxation of trusts, discretionary interest in possession trusts, ACCA ATX trusts
• Ethics: ethics in taxation, professional conduct tax, ACCA ATX ethics
• Personal tax administration: personal tax administration advanced, self assessment penalties, ACCA ATX personal tax admin
• Income tax: Computation: advanced income tax computation, ACCA ATX income tax computation
• Employment income and related NICs: employment income advanced, benefits in kind BIK, Class 1 NIC, ACCA ATX employment income
• Property income, investment income and personal financial planning: property income tax planning, investment income, personal financial planning, ACCA ATX property income
• Pensions: pension tax relief advanced, annual allowance, lifetime allowance, ACCA ATX pensions
• Overseas aspects of income tax and capital gains tax: overseas income tax, remittance basis, double tax relief individuals, ACCA ATX overseas income
• New and ongoing unincorporated businesses: new unincorporated business tax, ACCA ATX new businesses
• Cessation of unincorporated business: cessation of trade, terminal loss relief, ACCA ATX business cessation
• Partnerships: Income tax and capital gains tax: partnership taxation advanced, allocation of profits losses, CGT partnerships, ACCA ATX partnerships
• Family companies and related planning scenarios: family companies tax planning, extraction of profits, ACCA ATX family companies
• Business financial management: business financial management tax, ACCA ATX business finance
• VAT: Outline: VAT advanced outline, partial exemption, ACCA ATX VAT
• VAT: Administration and overseas aspects: VAT administration advanced, overseas VAT, place of supply, ACCA ATX VAT administration
• Professional skills: professional skills ATX, exam technique ACCA, ACCA ATX professional skills