Philip Dunn explores the basic principle that underpins accounting theory and practice
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A trainee Accounting Technician needs to develop competence in the maintenance of a petty cash system, Philip Dunn explores making and recording payments.
Unit 5, the accounts of Clubs and Societies in practice explained
Legal column
Looking back at 2001: a year of legislative changes to the way we do business
Legal column
Taking a look at account aggregation and the Computer Misuse Act
It’s time to assess the March 2001 Budget
The accounting world has been a busy one in 2001. AT reviews the highlights, and the low moments, and tries not to think too hard about IR35
Tax column
In the run up to the January 2002 self-assessment deadline, there is a strong feeling that many people will still find an excuse to file their return forms after the deadline
Tax column
The procedure for making an appeal to the General Commissioners
Evaluating current and proposed activities and the Limiting Factor concept explained