ACCA F6 Kaplan_Ftc Exam Tips for Jun 200909年ACCA_CAT考试

文章作者 100test 发表时间 2009:06:15 07:34:22
来源 100Test.Com百考试题网

　　F6 – Taxation
　　This will be the third exam for F6 and the paper is 100% compulsory,
　　we suggest you revise the entire syllabus.
　　The following topics are areas which the examiner has
　　highlighted as being important, core areas and will be regularly examined.
　　Question 1 [25 or 30 marks]
　　•. Income Tax
　　•. Income from employment [in particular, the assessable
　　income, benefits and allowable deductions.]
　　•. Income from self employment [in particular,
　　 the basis of assessment, allowable expenditure, assessable
　　profits on commencement and cessation, capital allowances
　　and relief for trading losses.]
　　•. Property and investment income [in particular, property business
　　profits, savings income and dividend income.]
　　•. The computation of taxable income and income tax liability
　　•. The self assessment system [in particular, the time limit for
　　submission of information, claims and payment of tax.]
　　Question 2 [25 or 30 marks]
　　•. Corporation tax
　　•. Profits chargeable to corporation tax [in particular,
　　the allowable expenditure in calculating the tax adjusted
　　trading profit, capital allowances, property business profits,
　　and relief for trading losses.]
　　•. Computation of corporation tax liability
　　•. Gains group aspect
　　Question 1 or 2 might include a small element of chargeable gains.
　　Value Added Tax [10 marks]
　　A minimum of 10 marks will always be allocated to VAT
　　which will be examined either as part of Question 1 or 2.
　　The VAT element will be self contained and so
　　can be answered on its own.
　　•. The computation of VAT liabilities [in particular,
　　 the tax point, valuation of supplies, non deductible input VAT,
　　relief for impairment losses on trade debts]
　　•. Default Surcharge
　　•. The annual accounting scheme.
　　Question 3 [20 marks]
　　Capital Gains Tax
　　•. Computation of capital gains
　　•. Computation of the amount of allowable expenditure for a part disposal
　　•. Computation of a chargeable gain on disposal of a chattel
　　•. Computation of exemption when PPR is disposed
　　•. Share identification rules - Individuals
　　•. Exemptions and reliefs [in particular rollover and holdover relief]
　　•. Computation of capital gains tax payable by Individuals
　　[in particular the calculation of taper relief.]
　　Question 4 [15 marks]
　　Some aspect of Income Tax or Corporation Tax not examined within question 1
　　Question 5 [10 marks]
　　Some aspect of Corporation Tax or Income Tax not examined within question 2
　　Partnerships [with explanation of loss relief]
　　Corporation tax loss relief
　　Change of accounting date
　　National Insurance contributions - will not
　　be examined as a separate question, but may
　　be examined in any question involving income tax or corporation tax.