The third syllabus in the Skills module of the ACCA qualification course – ACCA F6 syllabus – is about taxation and accounting. To be in the know about all taxation aspects is as important for an accountant as management and other cost-effecting fields of corporate everyday operation.
The ACCA F6 Taxation syllabus is valid through June to December, when the ACCA paper F6 examination takes place. This syllabus is subdivided according to the student’s country, as taxation systems may vary. That’s why the ACCA F6 syllabus is specially adopted to the original environment.
Currently there are two variants of the F6 syllabus for each country in the list, both for this 2011 year and the following 2012. In the F6 guide is possible to find details about the content of the ACCA paper F6 and the list of issues to be studied. In this syllabus there are 7 chapters with the following information:
- general information and peculiarities of the local tax system;
- income tax liabilities of individuals and corporations, employees and entrepreneurs;
- corporate profit tax;
- incorporated organizations and value-added tax;
- the importance of social insurance in the employee-employer relationships;
- corporate property tax;
- obligations and duties of taxpayers.
The ACCA F6 exam takes place both offline and virtually. As usual it can be based on the paper or computer forms of examination. Before a student begins to fill in the answer blank he/she is given the 15 minute opportunity to look through the ACCA paper F6 and to get acquainted with the given information. Once everything is clear, students started to fulfill tasks.
In the ACCA F6 course it is dwelled upon the peculiarities of taxation and the influence of this system upon the whole process of a company’s operating both in micro and macro environment.
Check out for ACCA F6 exam consultants for more information on how to pass F6 examination.