• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

ACCA F6 June 2013 Course notes Errata Sheet

Forums › ACCA Forums › ACCA TX Taxation Forums › ACCA F6 June 2013 Course notes Errata Sheet

  • This topic has 2 replies, 2 voices, and was last updated 12 years ago by admin.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • April 20, 2013 at 7:19 pm #123031
    admin
    Member
    • Topics: 249
    • Replies: 731
    • ☆☆☆☆

    Page 65 Chapter 9
    Fuel provided for private use” and in note (ii) figure of £18,800 – should be £20,200.

    Page 90 Chapter 15 2.2 (a) note
    “gift aid” should be “qualifying charitable donations”

    Page 168 Answer to Chapter 2 Example 3
    figure of £2,560 of non saving should read: £2,710 for 2012/13 tax year

    Page 237 Answer to Practice Question 11 Carl
    Correct numbers in the final rows in the allowance column for year ended 31 March 2014:
    is 10,300 should be 20,538
    is 2,294 should be 7,862
    is 112,594 should 53,400

    Page 239 Answer to Practice Question 14 Grace
    Correct time apportionment for the 2011/2012 Year
    Working is £54,000 × 1/18 should be £54,000 × 2/18
    Assessment is 3,000 should be 6,000

    April 27, 2013 at 10:26 am #123656
    beatasz
    Member
    • Topics: 4
    • Replies: 22
    • ☆

    Hi there,
    I wanted to add something to Q11 from Practice Question. Apart from the correction of numbers for year ended 31 March 2013 wouldn’t be more beneficial (more correct) to allocate £16600 of AIA against the special rate first and then the rest against the main pool? In the answer for Q11 all 25000 is allocated against maion pool and this gave smaller capital allowance for that year.
    Just asking because not sure how you suppose to answer the question if it would appear at exam.
    Thank you for your help!

    May 4, 2013 at 2:21 pm #124520
    admin
    Member
    • Topics: 249
    • Replies: 731
    • ☆☆☆☆

    Practice Questions
    Q2 Kate, Q3 Jessica, Q4 Karl
    please replace: Qualifying charitable donations with “Gift aid”

    Practice Answers
    Answer 3 Jessica:
    in Working 1 replace: “Less Gift and” with: “Less Gift aid”

    in Answer 4 Karl
    Working 1 please replace: Qualifying charitable donations with “Gift aid”

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Gowri7 on Relevant cash flows for DCF Working capital (examples 2 and 3) – ACCA Financial Management (FM)
  • Govere on The use of ratios and comparisons in auditing
  • John Moffat on Relevant cash flows for DCF Working capital (examples 2 and 3) – ACCA Financial Management (FM)
  • Gowri7 on Relevant cash flows for DCF Working capital (examples 2 and 3) – ACCA Financial Management (FM)
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in