Competence needs to be developed in both the preparation and interpretation of variances. Philip Dunn explores the structure of Fixed overhead variances
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Finding a good, dishonest receptionist; national news; good food, good wine, good books; separated at birth
In a more globalised business world, multilingual candidates are becoming a valuable commodity
Manufacturing may in temporary trouble, but the scare stories aren’t stopping northern recruiters doing business
Tax column
Considering the latest round of consultations and why they matter
How costs are classified
Demonstrating FRS1 Cash Flow Statement
Tax column: too much information from too many sources within government is causing practical problems for tax advisers
Analysing some of the key implications of FRED 19
Philip Dunn explores procedures for writing off bad debt and how to deal with doubtful debts