The Chartered Accountant’s Manual is an essential reference for all accountants in practice. It provides authoritative guidelines on all matters relevant for accountants.

Written and updated by leading accounting firm Baker Tilly Staples Rodway, this first point-of-reference service is the resource that New Zealand accountants turn to for accounting information.

Designed by accountants for accountants, it offers fast business solutions on everything from tax and business law to accounting, financial management and compliance.

Key features

• Instant access to tax commentary, rates, rulings and penalties.
• Includes checklists, precedents, pro forma examples and commentary.
• Timely coverage of current issues and changes.
• Written from an accountant’s point of view in plain English.

Income Tax

• Rate scales and procedures
• Retention and disposal of records
• PAYE income payments
• Provisional tax
• Assessments and refunds
• Disputes resolution procedures
• Anti-avoidance provisions
• Penalties
• Binding rulings
• Incentives
• Depreciation
• Motor vehicles
• Trading stock
• Entertainment tax
• Tax investigations
• RWT
• Foreign tax credits
• Farming
• Foreign exchange
• Tax planning
• Taxation of trusts
• Superannuation
• Companies
• Tax losses and grouping
• Taxation of company distributions
• Partnership

Other Taxes

• Fringe benefit tax
• Estate/death duties
• Gift duty
• Stamp duty
• Land tax/bright-line test
• Goods and services tax

Trusts

• Definition
• Types of trusts
• Elements of a trust
• Corporate trustees
• Trust records
• Administration
• Role of the professional adviser
• Winding up a trust
• Precedents
• Wills and deceased estates
• Executors and administrators
• Provision by deceased for family maintenance
• Intestacy and partial intestacy
• Distribution
• Steps in the process of a probate grant and administration

Superannuation

• Introduction
• Government and non-government schemes
• Benefits
• Payment/forfeiture of benefits
• Legal structure
• Funding
• Investment
• Administration
• Precedents

Partnerships

Finance

• Determining financial needs
• Short-term business finance
• Long-term business finance
• International finance

Investment

• Valuation
• Ratio analysis
• Discounted cash flow: A capital budgeting example

Financial Mathematics

• Compound interest theory

Accounting

• Financial reporting standards
• Understanding financial statements
• Other matters relating to financial statements
• Annual report
• Using financial statements
• Summary

Bankruptcy

• Aim and definition
• Procedure
• Conduct of bankrupt estate
• Discharge of a bankrupt
• No asset procedure

Business Law and Planning

• Contract law
• Consumer law
• Accident compensation
• Contracts for sale and carriage of goods
• E-Commerce
• Agency law
• Resource management 
• Duties of directors
• Crown Minerals Act 1991
• Hazardous Substances and New Organisms Act 1996
• Costing
• Budgets
• Cash-flow projection
• Business plans

Employment Law

• Employment agreements
• Types of employment
• Annual leave
• Wages

Information Technology

• Planning for a new system
• Key IT terms
• Computers and systems
• Operating systems
• Applications
• Electronic commerce
• Networks

Companies Act 1993

• Incorporation
• Company directors
• Shares/Registers
• Minutes/Meetings
• Accounts/Audit/Annual Returns
• Liquidations

Receiverships Act 1993