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CPA;Advanced Taxation Revision Questions and Answers Advanced Level
| Institution | KASNEB |
| Course | CPA |
| Year | 1st Year |
| Semester | Unknown |
| Posted By | Michael Paul |
| File Type | |
| Pages | 175 Pages |
| File Size | 3.56 MB |
| Views | 2842 |
| Downloads | 4 |
| Price: |
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Description
The purpose of this Advanced Taxation Revision Questions and Answers is to equip the candidate with knowledge and skills on how to prepare for his or her Taxation exams.
Below is the document preview.
HBC 2101: CONTROL ACCOUNTS
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Control accounts are so called because they control a section of the ledgers. By control
we mean that the total on the control accounts should be the same as the totals on the
ledger accounts. There are two main types of control accounts:
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HBC 2101: ACCOUNTING FOR TRANSACTIONS
HBC 2101 Introduction to Accounting I - ACCOUNTING FOR TRANSACTIONS
50 Pages
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HBC 2101: BANK RECONCILIATION STATMENTS
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The cashbook for cash at bank records all the transactions taking place at the bank i.e. the movements of the account held with the bank. The bank will send information
relating to this account using a bank statement for the firm to compare. Ideally, the records as per the bank and the cashbook should be the same and therefore the balance carried down in the cashbook should be the same as the balance carried down by the bank in the bank statement.
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HBC 2101: Accounting principles and concepts
Qualities of Useful Financial Information. The four principal qualities of useful financial information are understandability, relevance, reliability and comparability.
45 Pages
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HBC 2101: ACCOUNTING FOR MERCHANDISING OPERATIONS
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Income Statements
Single-step income statement
Multiple-step income statement
Gross Margin = Gross Profit = Net Sales – Cost of Goods Sold
Gross Margin ratio = Gross Margin / Net Sales
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HBC 2101: Accounting Principles Second Canadian Edition
A merchandising company is an enterprise that buys and sells goods to earn a profit.
1. Wholesalers sell to retailers.
2. Retailers sell to consumers.
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HBC 2101: Accounting Basics
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In accounting, there are two types of accounts: debit accounts and credit accounts. Under normal accounting circumstances, debit accounts have a positive balance and credit accounts have a negative balance. Along these same lines, each accounting transaction requires two entries: A debit entry and a credit entry. This is called double entry accounting.
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CILS 2101: COMMUNICATION AND INFORMATION LITERACY SKILLS - full notes
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Welcome to Communication Skills! All human relations, be it formal or
non-formal, official or unofficial are created, developed and sustained through com-
munication. As such it is not only important to carry out communication as a means
to facilitating these relationships but to acquire it as an essential skill of life. This
basically underlines the necessity of the study of this unit as a whole.
159 Pages
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COMS 110: COMMUNICATION SKILLS 1
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In this note, we shall examine the field of communication to serve as a foundation to what follows in the course. Principally, we shall define communication; outline its elements, principles and its importance in academic and life in general. We shall also briefly examine the various types of communication.
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