…do I enter the cash sales accounts as zero rated or do I have to work out the VAT and put that into the VAT accounts? What about cash from a client, cheques or vouchers?
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…If I do not take off the discount in the cash book, how do I fit this into the ledgers?
29-30 January 2004
London
London
One problem that exists in costing systems is the difficulty of allocating fixed costs to products. This is almost always done arbitrarily and there is an element of distortion, particularly if a number of products are involved. One way round this is to use Marginal or Direct Costing, which divides costs into fixed and variable costs.
Stock Turnover is a useful ratio for judging performance but there is no common yardstick that can be applied to all firms, as this varies according to the nature of the business.
When you’re a manager, will you lead or would you prefer to reign? It’s better to inspire than to tyrannise – here’s how to go about good delegation…
12-14 October
Earls Court 2, London
A brief tour of the wonderful world of Statutory Sick Pay – one of the trickier aspects of ascertaining gross pay, and essential knowledge for Payroll students.
9-10 June
NEC Birmingham
I read in a recent copy of Recruiter that a new register for cold calling could cause problems for recruitment agencies. We’re a small recruitment consultancy and rely on cold calling to build a lot of our new business. Being unable to cold call people w