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ACCA’S SUITE OF ENTRY-LEVEL ACCOUNTING AWARDS EXPLAINED: Foundations in Accountancy

Broadly speaking, you can deduct from your turnover all the costs you incur for the sole purpose of earning business profits. But you cannot deduct costs which you incur for a non-business purpose, such as your own personal expenses or drawings. And you cannot deduct capital costs, that is, the cost of buying fixed assets or intangibles, such as goodwill, which last for several years (or losses you suffer when you sell them). But you may be able to claim capital allowances (see page 8) for these capital costs. Additionally, you cannot deduct costs which are recoverable under an insurance policy. Business expenditure is allowed in your accounts. | ACCA ACCA S SUITE OF ENTRY-LEVEL ACCOUNTING AWARDS EXPLAINED Foundations in Accountancy FOUNDATIONS IN ACCOUNTANCY The accountancy profession at every level is constantly evolving to meet the needs and demands of how businesses operate and nowhere is this more apparent than at an accounting-support level. The accounting technician of today and tomorrow needs a rigorous and flexible qualification to help them contribute to business performance and an ever-changing business landscape. ACCA s suite of entry-level awards - Foundations in Accountancy - has been developed after consultation with all our key stakeholders with employers and students in mind. This suite of qualifications includes a revised Certified Accounting Technician CAT Qualification which will provide employers with access to competent and ethical technicians trained to consistent standards with built-in flexibility to allow for skills to be tailored to meet different business needs and environments. And it will offer those starting out in their accountancy career flexible and tailored routes to accounting-support roles leading to high-performing and rewarding career options for those who progress to the ACCA Qualification. Aude Leonetti Acting executive director - learning