Undergraduate

modules

Modules

ACC3009 : Taxation in Accounting

Semesters
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0

Aims

To enable students to understand the general objectives, ethics and administration of tax. To calculate income tax, national insurance contributions, capital gains tax corporation tax, inheritance tax, and VAT in straightforward scenarios, including an appreciation of international taxation and basic tax planning.

Outline Of Syllabus

1. Ethics and Administration
2. Income tax and National insurance contributions
3. Capital gains tax
4. Corporation tax, including corporate capital gains
5. VAT
6. Inheritance tax
7. International taxation

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion160:0060:00N/A
Scheduled Learning And Teaching ActivitiesLecture172:0034:00N/A
Guided Independent StudyDirected research and reading150:0050:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching21:002:00N/A
Guided Independent StudyIndependent study154:0054:00N/A
Total200:00
Jointly Taught With
Code Title
NBS8143Personal and Business Taxation
Teaching Rationale And Relationship

The syllabus requires students to master a wide range of taxation principles, rules and techniques, and then to apply to given taxation scenarios. Helping students acquire this competence is best achieved by traditional lectures, seminars, significant reading and directed question practice.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Exams
Description Length Semester When Set Percentage Comment
Written Examination1802A100N/A
Exam Pairings
Module Code Module Title Semester Comment
NBS8143Personal and Business Taxation2N/A
2N/A
Assessment Rationale And Relationship

Unseen examination is required to match professional recognition requirements. It is also an appropriate way of assessing knowledge and application of the principles involved.
Students will receive feedback on their progress through undertaking worked examples and questions.

Reading Lists

Timetable