Corporate & Business Law (Global)The aim of the Corporate & Business Law (Global) syllabus is to develop knowledge and skills in the understanding of the general legal framework within which international business takes place, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary. The broad syllabus headings are: A Essential elements of the legal system B International business transactions C Transportation and

concepts and qualitative characteristics

Process customer transactions

B Advanced investment appraisal

B Specialist cost and management accounting techniques

This paper provides the basis for that knowledge to be developed and tested into a skill

plan assurance engagements in accordance with the terms of the engagements and appropriate standards

and extracts from those financial statements

including any ethical implications

It is therefore important to determine that potential credit customers can honour any credit terms agreed

Understand the role of internal controls within an organization

Use cost and management accounting techniques to aid control

C The use of double-entry and accounting systems