top

  Info

  • Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.

  Info

  • Utilizzare questo link per rimuovere la selezione effettuata.
Accounting simplified / / Dr. Hilary J. Fortes
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
Opac: Controlla la disponibilità qui
The financial times guide to inheritance tax, probate and estate planning / / Amanda Fisher
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
Opac: Controlla la disponibilità qui
Managing people & performance / / David Ross
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
Opac: Controlla la disponibilità qui