Business TaxThis unit introduces the student to UK taxation relevant to businesses. Students will understand how to compute business taxes for sole traders, partnerships and limited companies. Business Tax is an optional unit. Learning outcomes: Prepare tax computations for sole traders and partnerships Prepare tax computations for limited companies Prepare tax computations for the sale of capital assets by limited companies Understand administrative requirements

In addition to addressing more advanced applications of the topics covered in Paper 1 Financial Accounting 1 the syllabus covers the following areas:

Relate the contribution of corporate governance and auditing to the safeguarding of capital markets

through the context of an integrated case study

This unit teaches students about the role and importance of internal controls within an organisation

Apply an understanding of the role of the financial manager in determining capital requirements

C Data and Information in a Digital World

The aim of this syllabus is to develop knowledge and understanding of the underlying principles and concepts relating to Maintaining Financial Records and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements

F2 covers how to source long-term funds to finance capital investment projects

The final area is the analysis of financial statements to provide insights about the financial performance

A Enterprise risk

This includes being able to interact with different question item types

E1 focuses on the role of accountants within an organisation and how technology is central to their activities