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When two proprietors decide to combine their businesses and form a partnership, GAAP usually requires that non-cash assets be taken over at their __________.
Describe the key features of organisational policy and procedures relating to the preparation of tax documentation for individual taxpayers.
An individual who is not an existing client approaches you in early November stating that the income tax return for the financial year has not been prepared or lodged. The individual is aware that tax agents can lodge later than the October 31 deadline so requests that you prepare and lodge the tax return to avoid penalties. What advice do you give this individual?
The information you convey to customers about the product/ service you offer must be truthful, accurate, current and reliable. Describe the consequences of failing to do this by commission or omission.
Privacy legislation applies specific conditions to the collection, solicitation, storage, access, alteration and disclosure of client information. What are they?
Partners Roger and Martin each have $3,000 capital balances and share income and losses in a 2:1 ratio for Roger and Martin, respectively. Cash equals $1,000, noncash assets total $10,000, and liabilities are $5,000. If all the noncash assets are sold for $4,000, Martin's capital account will:
Who is legally responsible for oversight of the budget in a business/ company?
What are the four individual budgets that make up the manufacturing budget?

Which budget do the above budgets depend on and for what reason?
How frequently should the budget review occur? Under what conditions is this different and when will the review occur in that case?
Describe how balances are transferred into and out of the budgeted statement of cash flows to explain the statement and how the closing cash is calculated.