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    Kaplan ACCA Key Examinable Areas for December 2011 - F6

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    minhlong
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    Kaplan ACCA Key Examinable Areas for December 2011 - F6

    Bài gửi by minhlong on Thu Dec 22, 2011 1:48 am

    ACCA F6 Key Examinable Areas for December 2011
    Income tax
    Husband and wife
    Joint investment income
    Some exempt income
    Adjustment of profits
    Gift Aid donations/personal pension contributions - extending basic rate band
    Calculation of PA based on adjusted net income
    Employment Income - benefits
    National insurance
    Income tax trading loss

    Corporation tax
    Possibly a long/short period of account
    Capital allowances including IBA [IBA cannot be examined after this sitting]
    Penalties for late filing of return
    Interest on late payment of corporation tax
    Groups - Losses

    VAT
    Separate part of question 1 or 2 or whole question 4/5 (as in June 2009/ June 2011)
    VAT return – including some discounts and impaired debts relief
    Cash accounting scheme/Flat rate scheme
    Overseas issues

    Capital gains tax
    Individual making disposals
    Disposal of chattels
    Transfer between spouses
    Principal private residence relief
    Rollover and gift relief
    Corporate chargeable gains

    Sundry topics for questions 4 and 5
    Groups – Losses / Gains Group
    Income tax Basic Planning – comparative scenario with calculation of net cash consequences
    IHT


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