No responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, editor or publisher.

This training material has been published and prepared by Accountancy Tuition Centre Limited.

Editorial material Copyright © Accountancy Tuition Centre (International Holdings) Limited, 2006.

The entire content of this study material is reproduced by London School of Accountancy and Management with the kind permission of Accountancy Tuition Centre (International Holdings) Limited for whom all rights are reserved. No part of this training material may be translated, reprinted, reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without permission in writing from Accountancy Tuition Centre (International Holdings) Limited.

This Web site will be provided by London School of Accountancy & Management, and may be used for purchase purposes only. By using the site or downloading materials from the site, you agree to abide by the terms and conditions set forth in this notice. If you do not agree to abide by these terms and conditions do not use the site or download or purchase CD materials from the site.

Limited Licence

Subject to the terms and conditions set forth in this Agreement, London School of Accountancy & Management will grant a non-exclusive, non-transferable, limited right to access this site and the materials thereon.

*           Interrupt or attempt to interrupt the operation of the site in any way.

*           Intrude or attempt to intrude into the site in any way.

*           Post any obscene, defamatory or annoying materials on the site.

*           Obscure any materials, including this notice, already posted on the site.

*           Use the site or any contents thereof to defame, intimidate, annoy or otherwise cause nuisance or breach the rights of any person.

London School of Accountancy & Management authorizes to view and download the information ("Materials") at this Web site ("Site") only for personal, non-commercial use. This authorization is not a transfer of title in the Materials and copies of the Materials and is subject to the following restrictions:

Retain, on all copies of the Materials downloaded, all copyright, trademarks and other proprietary notices contained in the Materials; consent.

Not modify the Materials in any way nor reproduce or display, perform, or distribute or otherwise use them for any public or commercial purpose

Not transfer the Materials to any other person unless you give them notice of, and they agree to accept, the obligations arising under these terms and conditions of use. You agree to abide by all additional restrictions displayed on the Site as it may be updated from time to time. This Site, including all Materials, is copyrighted and protected by worldwide copyright laws and treaty provisions. You agree to comply with all copyright laws worldwide in your use of this Site and to prevent any unauthorized copying of the Materials. Except as expressly provided herein, London School of Accountancy & Management does not grant any express or implied right to you under any patents, trademarks, copyrights or trade secret information.

The information, material or services included in or available through this site may include inaccuracies or typographical errors. Changes are periodically made to the site/services and to the information therein. London School of Accountancy & Management and/or its respective suppliers may make improvements and/or changes in the site/services at any time. Advice received via this site should not be relied upon for personal, medical, legal or financial decisions and you should consult an appropriate professional for specific advice tailored to your situation.

We do not offer any refund. However If you receive a product from us and you find that it is incorrect, do not open the item.

Please inform us immediately arrange for the product to be return to us. Please inform us immediately arrange for the product to be return to us. If you think that you have purchased the wrong product, or that the product is defective, we will refund you the purchase price provided that:

1. The CD is returned to us in an unopened, resalable condition.
2. That you have not installed and registered the CD with the manufacturer's.
3. The CD is returned to us within 7 days of the purchase date.

We may, in order to comply with distance selling regulations, need to charge the applicable VAT rate for any country for which we exceed the distance selling threshold. 

All orders are accepted subject to stock availability and may be delivered in two or more instalments.

If an order is placed on-line, then an order confirmation should appear on the screen (which the customer is advised to print off). The status of the order can be viewed on-line. An order made on-line only becomes binding when we have dispatched the materials.

We will use the method of delivery we deem most appropriate to the sale (ie post, courier or freight) and any such delivery costs will be added to the invoice. 

London School of Accountancy & Management reserves the right to decline an order where we suspect fraud.

If a customer believes that materials have been lost in transit or have not been delivered, they must contact us within 30 days of the shipping date.  Claims will not be accepted for lost items reported outside this time frame. 

Customers are responsible for complying with all relevant import and distribution laws and regulations and for obtaining and maintaining at their own expense any necessary import or export licences, customs’ clearances, exchange control consents or other authorisations and permits. 

Copyright in our materials (which includes, but is not limited to, layout, content, design, graphic, photographic, text, multimedia, audio visual material and other content) is ours or has been licenced to us by other companies by the relevant authors or owners.  Where our materials are badged with professional institute logos or names, then these are used under licence and copyright in such logos or names belong to the relevant institute.

Purchasing materials from us does not entitle customers or any third parties to copy them or distribute or use the information comprised in them without our express written consent.  If we become aware of any infringements of any of these rights, then we reserve the right to take legal action against customers and any relevant third parties and to seek all appropriate remedies and costs.

You specifically agree that London School of Accountancy & Management shall not be responsible for unauthorized access to or alteration of your transmissions or data, any material or data sent or received or not sent or received, or any transactions entered into through this site. You specifically agree that London School of Accountancy & Management is not responsible or liable for any threatening, defamatory, obscene, offensive or illegal content or conduct of any other party or any infringement of another's rights, including intellectual property rights. You specifically agree that London School of Accountancy & Management is not responsible for any content sent using and/or included in this site by any third party.

In no event shall London School of Accountancy & Management and/or its suppliers be liable for any direct, indirect, punitive, incidental, special, consequential damages or any damages whatsoever including, without limitation, damages for loss of use, data or profits, arising out of or in any way connected with the use or performance of this site/services, with the delay or inability to use this site/services or related services, the provision of or failure to provide services, or for any information, products, services and material obtained through this site, or otherwise arising out of the use of this site/services, whether based on contract, tort, negligence, strict liability or otherwise, even if London School of Accountancy & Management or any of its suppliers has been advised of the possibility of damages. If you are dissatisfied with any portion of this site/services, or with any of these terms of use, your sole and exclusive remedy is to discontinue using this site/services.

The foregoing are subject to the laws of the United Kingdom and the courts in United Kingdom shall have the exclusive jurisdiction on any dispute that may arise out of the use of this site.

Please proceed only if you accept all the conditions enumerated herein above, out of your free will and consent.