In unit 8, trainee accounting technicians need to develop competence in the principles and purpose of budgetary control, planning and co-ordinating. This article considers the underpinning concepts of budgets and budgetary control.
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Legal column
Are new items on the business menu a recipe for success?
FRS 12 goes much further to cover provisions - an area of accounting that has no real guidelines. Andrew Harrington investigates
Tax column
Considering the latest modification on the proposed rules for personal service companies
Mention European standardisation and even tax becomes a sexy subject attracting hysterical tabloid headlines. Lets sorts jingoistic myth from reality
Tax column
Why do tax advisers need to be aware of new rules for personal service companies?
Accountancy still remembers the fifteenth-century mathematician and teacher who authored the first printed explanation of double-entry bookkeeping
SSAP 9 considers the valuation of stocks, work in progress, and the presentation of these items in financial statement. Andrew Harrington explains
Tax column
Joined-up government is pushing revenue departments towards new technology
Tax column
The brave new world of e-commerce is creating massive challenges for those in tax