BASE GROUP 4 - BASE GROUP 4 A group of five HND holders in...

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BASE GROUP 4 A group of five HND holders in accounting and management created a consultancy firm in the form of a partnership known as "GATABA". The revenues earned in 2012 were: 319 920 000 CFAF from services rendered. 15 000 000 CFAF from subventions. 45 000 000 CFAF from an insurance compensation. 22 800 000 CFAF from other sundry revenues. Elsewhere, the partnership paid: ( Her business license for 840 000 CFAF Personnel expenses for 195 810 000 CFAF Technical assistance fee of 52 000 000 CFAF to a Tunisian consultant. Other sundry expenses amounted to 28 000 000 CFAF. The partnership uses premises which she acquired at creation for 15 000 000 CFAF, having a useful life of 50 years. The fiscal analysis of expenses shows that recorded expenses not eligible for deduction amount to 18 000 000 CFAF and exempt revenues amounts to 9 200 000 CFAF.
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