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Business Economics

What you will study Business organisations and the analysis of their external environment The microeconomic factors of the external business environment: elasticities of demand and supply; price determination; cost behaviour; market structures and competition; market intervention  The macroeconomic context of…

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Performance Management

What you will study A revision of costing in management accounting Specialist costing techniques: activity-based costing (ABC), target costing and life-cycle costing Specialist management accounting techniques: throughput accounting and environmental accounting Considering relevant costs in short-term decisions Sensitivity analysis and…

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Using Accounting Software (SAGE Business Cloud)

What you will study Benefits of computerised bookkeeping systems  Signing up to Sage Accounting Setting up your company in Sage Accounting Menus and functions in Sage Accounting Setting up your suppliers’ details, entering supplier opening balances and producing supplier data…

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Taxation: Value Added Tax (VAT)

What you will study An introduction to the UK tax system Value added tax (VAT): taxable persons; taxable supplies; how VAT works; the tax point; the value of a supply; sources of information VAT rates VAT registration and deregistration VAT…

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Taxation: Inheritance Tax

What you will study An introduction to the UK tax system Inheritance Tax (IHT): the concepts of “a transfer of value”, “chargeable property” and “a chargeable person” Lifetime gifts and IHT Exemptions and reliefs for IHT IHT rates Calculation of…

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Taxation: Corporation Tax

What you will study An introduction to the UK tax system Chargeable accounting periods, residence of a company and corporation tax liability Taxable total profits Capital allowances: plant and machinery Chargeable gains for companies Trading losses for companies Corporation tax…

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Sources of Finance for Businesses

What you will study The capital structure of a limited company Sources of finance Dividend policy Gearing and capital structure The cost of capital Capital structure theories Impact of cost of capital on investments Key features of the course Flexibility…

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