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ACCA - CAT | Paper T9 Preparing Taxation Computations Solved Past Papers

# ACCA - CAT | Paper T9 Preparing Taxation Computations Solved Past Papers

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this document contains the solved past papers of ACCA CAT course exam paper T9.
For more free resources on ACCA and CAT visit http://kaka-pakistani.blogspot.com
this document contains the solved past papers of ACCA CAT course exam paper T9.
For more free resources on ACCA and CAT visit http://kaka-pakistani.blogspot.com

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04/19/2014

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Certified ACCounting teChniCiAn exAminAtion
SAmple multiple ChoiCe queStionS – June 2009
Paper T9Preparing Taxation Computations
Sc A y
All questions are compulsoryNote: Section B of the actual exam paper will contain four written questions

2
t w ss a yca  s a w aa  Sc A   aa a  J 2009was. t w b a a   ss  sc A.A ss  Sc A w b w w aks ac.1
John receives a salary of £40,000 a year and has the use of a company car for private journeys. The benefit valueamounts to £4,100.
Wc  s J’s y s   s b  hm Css a ecs (hmrC) a by w ss  ac J?A
Form P11D by 31 May
B
Form P11D by 6 July
C
Form P60 by 31 May
d
Form P60 by 6 July
(2 aks)2
P Ltd lets out an unused building on 1 January 2009 for a period of 21 years and for a premium of £60,000.
hw c    s assss as y c  p l’s s caab  ca a (pCtCt)  ya  31 mac 2009?A
£36,000
B
£60,000
C
£12,000
d
£24,000
(2 aks)3
John earns £35,000 a year and was provided with a computer for both private and business use on 1 November2008. The market value of the computer when first provided was £3,600.
Wa s  va   b a s b sw   bs  c by s y 2008–09?A
£220
B
£720
C
£300
d
£360
(2 aks)

3
4
Z Ltd buys a new factory for use in its trade for £850,000. The cost comprises of:
£
Land 180,000Factory 400,000Design office 100,000Legal fees for factory 20,000Admin office 200,000 900,000
o wa a s sa bs awac (iBA) caca?A
£650,000
B
£520,000
C
£500,000
d
£720,000
(2 aks)5
X Ltd has included a deduction in its accounting profit of £3,200 in respect of the annual leasing cost for a car, whichhas a recommended list price of £16,000. The car has been used for the whole of the 12-month period ended 31March 2009.

W a  ajs   a ss wa ajs s b a    a ss acc sc   as cs   ya  31 mac 2009?A
£400
B
£2,800
C
£1,600
d
£200
(2 aks)6
Mr Smith is a sole trader. His tax for the tax year 2008–09 amounts to £18,000. He did not pay any tax underdeduction at source.
o wc as w/a m S’s ay  accs   s a?A
31 January 2009 and 31 July 2009
B
31 January 2010 and 31 July 2010
C
31 July 2009 and 31 January 2010
d
31 October 2009 and 31 January 2010
(2 aks)7
Y Ltd is registered for value added tax (VAT) and uses the flat rate scheme. In his VAT quarter ended 31 March 2009he had a tax inclusive turnover of £110,000. This comprises of standard rated sales of £80,000, zero-rated sales of £20,000 and exempt sales of £10,000. The flat rate scheme percentage for the company’s trading sector is 9%.
t VAt ayab by Y l   a  31 mac 2009 s:A
£9,900
B
£7,200
C
£9,000
d
£8,100
(2 aks)