Accounting simplified / / Dr. Hilary J. Fortes |
Autore | Fortes Hilary Jack |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Harlow, England : , : Financial Times Princetice Hall is an imprint of Pearson, , 2011 |
Descrizione fisica | 1 online resource (xv, 645 p. ) : ill |
Disciplina | 657 |
Soggetto topico | Accounting |
ISBN |
1-282-98361-X
9786612983610 0-273-73456-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Preface Acknowledgements 1: Introduction to accounting 2: Double entry 3: Ledger accounts 4: Cash book 5: Bank reconciliation 6: Petty cash book 7: Value added tax 8: Purchases and returns day books 9: Sales and returns day books 10: Control accounts 11: Accruals and prepayments 12: Depreciation 13: Bad debts 14: The journal 15: Trial balance 16: Errors and suspense accounts 17: Revision 18: The valuation of stock 19: Trading account 20: Profit and loss account 21: Manufacturing account 22: Balance sheet 23: Revision 24: Incomplete records 26: Partnerships 27: Non-profit making organisations 28: Limited liability companies 29: Company financial reports 30: Revision 31: Cash flow statements 32: Analysis of financial statements an introduction 33: Introduction to cost accounting 34: Break-even analysis 35: Budgeting 36: Standard costing 37: Revision 38: Investment appraisal 39: Revision 40: Computerised accounting 41: International accounting the future Appendix 1: Self-test answers Appendix 2: Present value table Index |
Record Nr. | UNINA-9910150240403321 |
Fortes Hilary Jack | ||
Harlow, England : , : Financial Times Princetice Hall is an imprint of Pearson, , 2011 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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The financial times guide to inheritance tax, probate and estate planning / / Amanda Fisher |
Autore | Fisher Amanda |
Edizione | [1st edition] |
Pubbl/distr/stampa | Harlow, England : , : Financial Times Princetice Hall is an imprint of Pearson, , 2010 |
Descrizione fisica | 1 online resource (353 pages) |
Disciplina | 346.4105/6 |
Collana | Financial times guides |
Soggetto topico |
Probate law and practice - Great Britain
Estate planning - Great Britain |
ISBN |
0-273-74883-1
1-282-98348-2 9786612983481 0-273-72997-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto |
Cover -- The Financial Times Guide to Inheritance Tax, Probate and Estate Planning -- Contents -- Preface -- Part 1 The Application for Probate -- Chapter 1: Registering a Death -- When and Where to Register a Death -- If the Death Is Referred to a Coroner -- Who Can Register a Death? -- Documents and Information You Will Need to Register a Death -- Documents You Will Receive Once the Death Has Been Registered -- Removing a Body From England or Wales -- When Someone Dies Abroad -- Registering a Death for Scottish Residents -- Registering a Death for Residents of Northern Ireland -- Chapter 2: Other Matters to Address When Someone Has Died -- Arranging to See the deceased's Solicitor or Other Professional Adviser and the Reading of Any Will -- Arranging a Funeral -- Making Sure That Everyone Who Needs to Know Is Informed -- Checking Whether All Benefits Are Being Claimed -- Starting to Collect Information and Documents -- Chapter 3: The Duties of Executors and Administrators -- If a Will Was Left By the Deceased -- If No Will Was Left By the Deceased -- Duties of the Personal Representatives -- Getting Professional Help -- Duties Under Scottish Law -- Chapter 4: Consideration of the Validity of a Will -- The Conditions for a Will to Be Valid -- The Testator -- Witnesses to a Will -- Revocation of a Will -- Codicils -- Other Matters -- What to Do if a Will Is Thought to Be Invalid -- What to Do if a Will Is Thought to Be Unfair -- Wills Under Scottish Law -- Chapter 5: Intestacy and Partial Intestacy -- The Rules of Intestacy in England and Wales -- Cohabitees -- Other Dependants and the Inheritance (Provision for Family and Dependants) Act 1975 -- Assets Held in Joint Names -- The Rules of Intestacy in Northern Ireland -- The Rules of Intestacy Under Scottish Law -- Chapter 6: Obtaining Details of Assets and Liabilities.
Beginning to Deal With Assets and Liabilities -- Valuing the Property in the Estate -- Types of Assets in the Estate -- Types of Liabilities in the Estate -- Finding Unknown Creditors or Beneficiaries -- Information Required to Administer the Estate -- Starting to Value the Estate -- If the Valuation of the Estate Results in a Loss -- Chapter 7: The Need for a Grant -- Probate -- The Grant of Probate -- Applying for a Grant -- When a Grant May Not Be Needed -- Once the Grant of Probate Has Been Received -- Different Terms Associated With Probate -- Scottish Variations -- Chapter 8: Applying for Probate and Letters of Administration -- When a Grant May Not Be Required -- Applying for the Grant in England and Wales -- Where to Apply for the Grant -- Required Forms and Returns for Excepted Estates -- Required Forms and Returns for Non-Excepted Estates -- The Interview With the Probate Registry -- The Cost of Applying for the Grant -- Obtaining the Grant -- Further Information -- The Equivalent for Northern Ireland: Applying for Probate -- The Scottish Variant: Applying for Confirmation -- Summary -- Part 2 Income Tax and Capital Gains Tax -- Chapter 9: Treatment of Income Before and After the Death -- Tax Liabilities of the Deceased to the Date of Death -- Tax Liabilities At the Date of Death -- Tax Liabilities of the Estate Following Death -- Tax Liabilities Following the Administration Period -- Chapter 10: Tax Liabilities and Obligations to the Date of Death -- Income Tax -- National Insurance -- Capital Gains Tax -- Dates for Submitting Tax Returns -- Chapter 11: Tax Liabilities During the Estate Administration Period -- Income Tax -- Capital Gains Tax -- Assets Sold During the Administration Period Before Distributions -- Assets Not Sold But Transferred to the Beneficiaries -- Tax Planning -- Distributions of Income During Administration. Dates for Submitting Tax Returns -- Part 3 Inheritance Tax -- Chapter 12: Completing the Inheritance Tax Return -- Inheritance Tax Return Form Iht400 -- Completing Form Iht400 -- Calculating the Inheritance Tax Payable -- Delivering the Return Form to Hmrc -- Making Amendments or Corrections to Form Iht400 -- Scotland and Northern Ireland -- Chapter 13: How to Value Property for Inheritance Tax -- Personal Possessions and Chattels -- Land and Property -- Leases -- Bank and Building Society Accounts -- Quoted Shares and Securities -- Unit Trusts -- Unquoted Shares and Securities -- Government Securities -- National Savings Certificates and Premium Bonds -- Individual Savings Accounts -- Foreign Assets -- Trusts -- Pensions -- Life Assurance -- Business Interests -- Jointly-Owned Assets -- Related Property Owned Jointly With a Spouse or Civil Partner -- Jointly-Owned Assets: Scottish Law -- Chapter 14: Overseas Property -- Chargeability to Inheritance Tax -- Domicile -- Location of Assets -- Valuation of Overseas Property -- Double Taxation Relief -- Chapter 15: Considering Gifts Made Before Death -- The Occasions of Charge -- Three-Step Method for Calculating Iht -- Reliefs Available on Lifetime Gifts -- Gifts With Reservation of Benefit -- Pre-Owned Asset Transfer Rules -- Chapter 16: Calculating Inheritance Tax Liability on the Death Estate -- The Chargeability of the Deceased Person -- Charges to Inheritance Tax on Death -- Valuation Rules in An Estate Computation -- The Death Estate Computation -- Calculation of Inheritance Tax on the Death Estate -- Nil Rate Band for Spouses -- Exempt Beneficiaries Taking the Residue of the Estate -- Business Property Reliefs -- Tax Credit Reliefs -- Date for Payment of Inheritance Tax -- Chapter 17: Tax Planning After Death and Deeds of Variation -- Disclaimers -- Deeds of Variation. Considerations for Making a Deed of Variation -- Chapter 18: Excepted Estates -- Low Value Estates -- Exempt Excepted Estates -- Foreign Domiciliaries -- Procedure in England, Wales and Northern Ireland -- The Scottish Variant -- Summary -- Chapter 19: Paying Inheritance Tax -- Obtaining An Inheritance Tax Reference Number -- Payment Due Date -- Methods of Payment -- Payments From the deceased's Bank Account (Direct Payment Scheme) -- Payments By Instalment -- Interest on Overdue Iht -- How Inheritance Tax Is Attributable to Beneficiaries -- Part 4 When Probate Has Been Granted -- Chapter 20: Distributing the Estate -- Dealing With the Assets Once the Grant Has Been Obtained -- Protecting the Personal Representatives -- Estate Accounts -- Distributing the Legacies and the Residue -- Form Iht30: Clearance Certificate -- Insolvent Estates -- Chapter 21:Estate Accounts -- When Estate Accounts Are Beneficial -- When Estate Accounts Are Necessary -- An Estate Where Gifts Have Been Made to Charity -- Format for the Accounts -- Chapter 22:Revisions and Amendments to the Estate -- Relief for a Loss on Sale -- Land and Property -- Notes for Completing Form Iht38 -- Shares -- Notes for Completing Form Iht35 -- The Effect on Inheritance Tax -- Tax Planning -- Part 5 Lifetime Planning -- Chapter 23:Lifetime Planning to Reduce An Inheritance Tax Liability -- Making Lifetime Gifts -- Lifetime Gifts: Be Sure You Consider All Taxes -- Using the Inheritance Tax Nil Rate Band -- Making a Tax-Efficient Will -- Taking Out Insurance to Cover Any Iht Liability -- Chapter 24:The Benefits of Making a Will -- Choosing How the Estate Is Distributed -- Choosing Personal Representatives -- Executors Can Act Immediately -- Guardians Can Be Appointed for Minors -- Tax Planning Advantages -- Special Wishes and the Funeral -- How to Draw Up a Will -- Where to Keep a Will. Living Wills -- Law in Northern Ireland and Scotland -- Chapter 25:Trusts -- What Is a Trust? -- The Settlor -- The Beneficiaries -- The Trustees -- The Main Types of Trust -- Other Types of Trust -- Using Trusts for Tax and Practical Reasons -- Seeking Professional Advice -- Trusts and Scottish Law -- Appendix A Tax Return Sa900 Relating to the Estate Administration Period and Form R185 -- Form R185: Income Payments to Beneficiaries -- Appendix B Inheritance Tax Return Forms -- Form Iht 400: Inheritance Tax Return -- Form Iht 400: Calculation -- Form Iht 402: Claim to Transfer Unused Nil Rate Band -- Appendix C Estate Accounts -- Appendix D Further Help -- Glossary -- Index. |
Altri titoli varianti |
Guide to inheritance tax, probate and estate planning
Inheritance tax, probate and estate planning |
Record Nr. | UNINA-9910150239903321 |
Fisher Amanda | ||
Harlow, England : , : Financial Times Princetice Hall is an imprint of Pearson, , 2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Managing people & performance / / David Ross |
Autore | Ross David <1952 July 27-> |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Harlow, England : , : Financial Times Princetice Hall is an imprint of Pearson, , 2010 |
Descrizione fisica | 1 online resource (xxi, 211 p. ) : col. ill |
Disciplina | 658.314 |
Collana | Fast track to success |
Soggetto topico |
Personnel management
Performance - Management Success in business |
ISBN |
1-282-98356-3
9786612983566 0-273-73289-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The Fast Track Way About the authors A word of thanks from the authors Managing People & Performance Fast Track How to use this book Fast-Track-Me.com A AWARENESS 1. Managing People & Perfomance in a nutshell 2. Managing People & Performance audit B BUSINESS FAST TRACK 3. Fast Track Top Ten 4. Technologies 5. Implementing Change C CAREER FAST TRACK 6. The First Ten Weeks 7. Leading the Team 8. Getting to the top D DIRECTORS TOOLKIT T1 Organisational effectiveness audit T2 Plotting your strategy T3 Executing your strategy T4 Building awareness The Fast Track Way Other titles in the Fast Track series Glossary Index |
Altri titoli varianti | Managing people and performance |
Record Nr. | UNINA-9910150240303321 |
Ross David <1952 July 27-> | ||
Harlow, England : , : Financial Times Princetice Hall is an imprint of Pearson, , 2010 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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