5
Only on
OpenTuition
you can find: Free ACCA notes
•
Free
ACCA lectures
•
Free
ACCA tests
•
Free ACCA tutor support
•
The
largest ACCA community
June 2023 to March 2024 exams
Watch
free ACCA TX lectures
4.6. Value added tax
(a)
The VAT registration requirements
(b)
The computation
of VAT liabilities
(c)
The e
ff
ect of special scheme
4.7. Employability and technology skills
(a)
Use
computer technology to e
ffi
ciently access and manipulate relevant information.
(b)
Work on relevant response options, using available functions and technology, as would be
required in the workplace.
(c)
Navigate windows and computer screens to create
and amend responses to exam
requirements, using the appropriate tools.
(d)
Present data and information e
ff
ectively using the appropriate tools.
5. Approach to examining the syllabus
5.1. Assessment: Taxation (GBR)
The syllabus is assessed by a three hour computer based examination. The paper will contain both
computational and discursive elements and all questions are compulsory. Some questions will adopt
a scenario / case study approach.
Section A
of the examination comprises 15 objective test (OT) questions of 2 marks each.
Section B
of the examination comprises three questions, each of which includes five OT questions
of 2 marks each.
Section C
of the examination comprises one 10 mark and two 15 mark “constructed response”
(requiring written answers) questions.
The two 15 mark questions will focus on income tax and corporation tax.
The
section A OT questions, section B OT case questions and the other constructed response
question in section C can cover any area of the syllabus.
6
Only on
OpenTuition
you can find: Free ACCA notes
•
Free ACCA lectures
•
Free ACCA tests
•
Free ACCA tutor support
•
The largest ACCA community
Dostları ilə paylaş: 
